Sustainability/ESG bulletin from Chartered Accountants Ireland, Friday 8 September 2023

Sustainability/ESG bulletin from Chartered Accountants Ireland, Friday 8 September 2023


C+ for Irish Government on climate progress

Ireland has been given an overall C+ grade by leading Irish academics for making only ‘moderate progress’ on the climate and environmental commitments in its Programme for Government. The grade was given as part of a project commissioned by the Friends of the Earth Ireland, which marked the Government out of 10 in nine key subject areas. For the first time, key commitments in the ‘Climate’, ‘Nature & Biodiversity’ and ‘Drinking & Waste Water’ categories were identified as in danger of not being achieved during the Government’s term.

Calls for Government supports for climate literacy among businesses

The report from March 2023’s National Youth Assembly on Climate has recommended, among other things, that the Government supports businesses that make efforts to repair and reuse products, introduces a climate education programme for all ages, and develops a cohesive media and communications strategy around climate action. Recommendations from the report, which published this week, will be considered for inclusion in Ireland’s Climate Action Plan 2024. ?

The Climate Conversation 2022, also published this week, finds that the public believe that businesses and enterprises have an important role to play in delivering climate action. It also finds that the public, while supporting stronger regulations on emissions and stricter reporting requirements, largely feel that companies – particularly SMEs – require increased support from the Government to improve their climate literacy and reduce emissions.

Legislation addressing energy-sector windfall profits publishes

The Minister for the Environment, Climate and Communications, Eamon Ryan, T.D., has announced the publication of the Energy (Windfall Gains in the Energy Sector) (Cap on Market Revenues) Bill . This Bill provides for a cap on the market revenues generated by non-gas generators in the wholesale electricity market between 1 December 2022 to 30 June 2023 inclusive, as set out in Council Regulation (EU) 2022/1854 . The estimated proceeds, which are in the range €80 - €150 million, will be retained and used in the electricity sector to provide financial supports to households and businesses affected by high energy prices. The Bill contains the timelines under which companies are required to make formal declarations and payments to the Commission for Regulation of Utilities (CRU): 30 November (submission of formal declaration) and 31 December 2023 (payment).

Empower Change: Meet the Chartered Accountants Worldwide Delegation heading to Belfast for this year’s One Young World Summit

Chartered Accountants Worldwide (CAW) is sending its annual global delegation to the One Young World summit , which takes place this year from 2 – 5 October in Belfast.

Every year, member institutes of CAW run competitions to select their #CharteredStar to represent them – and CAW – at the summit.? Ireland’s Chartered Star, Peter Gillen will join young leaders of tomorrow to learn how to drive progress within their communities and workplaces, listen to inspirational speakers and broaden their international networks, connecting with global visionaries.


Technical updates

On 2 August, IAASB issued the proposed, landmark International Standard on Sustainability Assurance (ISSA) 5000,?General Requirements for Sustainability Assurance Engagements,?for public consultation . This, when approved, will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe,?applying to sustainability information reported about any appropriate sustainability matter and prepared under any suitable framework.?It will also apply for both limited and reasonable assurance engagements.

The Financial Reporting Council (FRC) Lab has published a new report:?ESG Data Distribution and Consumption , examining how investors obtain and use environmental, social and governance. It has also published a?thematic review , assessing the quality and maturity of climate-related metrics and targets disclosures.

The International Organization of Securities Commissions (IOSCO)?has announced ?its endorsement of the International Sustainability Standards Board’s (ISSB) Standards.


Did you know?

Ireland’s second SDG (Sustainable Development Goals) Week is taking place this year from 23 September to 1 October. SDG Week forms part of the wider European Sustainable Development Week (ESDW) which this year, will run from 18 September – 8 October.


Resources

Chartered Accountants Ireland has issued a?Q&A on the CSRD and the ESRSs with information about the Directive and the Standards, and when and how members may be impacted.


Jobs

Group Sustainability Reporting Manager - Glenveagh Properties plc, Maynooth, County Kildare.


Articles

  • ESG for SMEs: government launches climate advice hub (ICAEW )
  • What did you miss in ESG this summer? (ESG Clarity )
  • How to embrace the climate conscious worker (Irish Times )
  • Summer 2023 Was the Hottest on Record Globally, New Figures Show (Bloomberg Green


Certificate in Sustainability Strategy, Risk and Reporting

Classes start Wednesday 5 October Following four sellout sittings, our Certificate in Sustainability Strategy, Risk and Reporting for accountants is back again in October 2023. Over 8 weeks, you'll cover key reporting frameworks and metrics, and learn to address the ESG opportunities and challenges that organisations already face.


Upcoming events??

Dublin Chamber –?Sustainability Academy Workshops Dublin Chamber has announced it will offer Sustainability Academy workshops in Autumn. Beginning?with a workshop on Sustainability/ESG 101 in September, the 3-hour Zoom workshops includes a free one-hour, post-workshop one-on-one advisory consultation per company with an expert advisor. Find out more?here . Online, September 2023

InterTrade Ireland:?The Shared Island Fund ?– Bioeconomy Demonstration Initiatives Funding opportunity Virtual, 14 September, 10:00 - 11:00.

Environment Ireland’s:?Environment Conference In person: 14–15 September,? Croke Park, Dublin

Business Post LIVE/iQuest:?Energy Transition Summit In person: 19 September, Croke Park, Dublin

ESDN:?European Sustainable Development Week (ESDW) 2023 18 September – 08 October. 113 initiatives in 10 countries.

Chartered Accountants Ireland Virtual CPD Update – Career Progression and Transition (ROI/NI) Morning plenary session followed afternoon sessions, run and delivered by the District Societies, including the Western Society session on Sustainability and ESG Reporting (Catherine Duggan, Orla Carolan, Peter Gillen, Susan Rossney).

Irish Museum of Modern Art: EARTH RISING Four-day festival of free events and experiences aimed at addressing the climate crisis and aiming to provoke, empower and inspire collective action in audiences to become agents of change for a sustainable and hopeful future.~ In person: 21–24 September, IMMA site, Royal Hospital Kilmainham, Dublin 8, D08 FW31.

DETE:?Building Better Businesses North-East Event, Dundalk Institute of Technology The latest in the series of Building Better Business events organised by DETE across the country to help businesses focus on the opportunities and challenges presented by the green economy and digital transformation. This event is open to businesses based in the North East. In person: 22 September, 9.00 - 1.00 -? Multi-Purpose Centre (MPC), Faulkner Building, Dundalk Institute of Technology.

EPA: Circular Economy Conference This hybrid event will be an opportunity to learn about recent developments in the circular economy and the opportunities and challenges in implementing a circular economy in Ireland. There will be opportunities to network and participate in polling and Q&A sessions. In person: 27 September, The Aviva Stadium, Dublin. Green Team Network: ESG Networking Breakfast An intensive session tailored for Ireland's industry leaders seeking to understand and act upon the financial implications of climate change, this event aims to bridge the gap between climate financial risk and sustainability education. In person: 27 Sept, 08:00 – 9:45, Dean Hotel, 33 Harcourt St, Saint Kevin's, Dublin 2, Ireland

Women in Business (Northern Ireland) Women in Finance Women in Business is running a wide-ranging programme of female entrepreneurship events over the upcoming months. The events include sectoral networking, webinars, and training courses for essential skills. A specific session on women in finance will focus on work in finance departments, small scale accountancy or work for yourself, both members and non-members are welcome to join this online event. Virtual: 25 October, 10.00-11.30am

Sustainable Finance Skillnet is offering funded training opportunities until October 2023 to Irish employees in the financial services sector at 30 percent of course fees (with 70 percent funding available for members of the International Sustainable Finance Centre of Excellence). Virtual: September-October 2023

Accountancy Europe: Preparing for high-quality sustainability assurance engagements In person: 3 October, 14.00-17.00, ACE events - Av. d'Auderghem 22, 1040 Brussels

Climate Finance Week Ireland 2023 In person and virtual: Monday, 20 November – Friday, 24 November


Network for Chartered Accountants working on ESG projects

Are you a Chartered Accountant working in ESG or working on ESG-related projects? Would you like an opportunity to engage with other Chartered Accountants working in this space to share insights, challenges and opportunities?

Chartered Accountants Ireland now has a network to allow members working in sustainability/ESG to meet and discuss all matters of interest re ESG and accounting.

  • 3rd or 4th Wednesday of every month
  • Next:?27 September 2023?
  • 14.00-15.00/30
  • Teams

If you would like to attend please email?[email protected]

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You can find information, guidance and?supports to understand sustainability and meet the challenges it presents in our online?Sustainability Centre .

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