The primary aim of this release, which is part of CSO Frontier Series Outputs is to raise awareness around ESG and corporate responsibility, and what it will increasingly mean for a range of Irish enterprises. This release leverages existing data sources, with additional data to be provided over time as the legislative and enterprise landscapes evolve over the coming years.
ESG information aims to help investors and other stakeholders have access to the information they need to assess the impact of companies on people and the environment, and for investors to assess financial risks and opportunities arising from climate change and other sustainability issues. For example, the long-term sustainability of an enterprise in a zero/low carbon future. The broad policy context relates to national and EU climate action plans which state as their objective to be at “net zero” by 2050.
CSO Response to Data Demands
Due to the impact of climate change, a broader set of responsibilities, not just financial performance, are now increasingly expected of enterprises. These expectations cover environmental, social, and governance fields. Whether it is considering the transition to a low carbon economy or a more diverse workforce, shareholders and the wider community are looking beyond financial performance when assessing business performance. In a sense, “nature” is now increasingly being seen as an important stakeholder.
On 05 July 2024, the Corporate Sustainability Reporting Directive was transposed into Irish law, and came into effect on 06 July 2024. It aims to modernise and strengthen the rules concerning the social and environmental information that companies report. A broader set of large companies, as well as listed small and medium sized enterprises (SMEs), will now be required to report on sustainability. With regard to compliance with national commitments under the Climate Act 2015, This Frontier Series release will also assist in monitoring Ireland's National Climate Ambition for 2030 emissions to be 51% lower than 2018
In response to these increased data demands, this release presents chapters on Climate Change, Pollution and Environmental Taxes, Water, Marine Resources and Biodiversity, Resource Use and Circular Economy, Workforce and Governance.
This chapter contains 15 data tables highlighting different areas that can impact on climate change. The list below highlights where this data was sourced from or the publication that it was originally published in. Detailed technical notes, definitions and additional data tables are contained within the original publications.
- Tables 2.1 - Greenhouse gas emissions, 1990-2023, source, The Environmental Protection Agency, Ireland's Provisional Greenhouse Gas Emissions 1990-2023
- Table 2.2 - Percentage of greenhouse gas emissions by sector, 1990-2023, source, The Environmental Protection Agency, Ireland's Provisional Greenhouse Gas Emissions 1990-2023
- Table 2.3 - Greenhouse gas emissions by sector, 1990-2023, source, The Environmental Protection Agency, Ireland's Provisional Greenhouse Gas Emissions 1990-2023
- Table 2.4 - Greenhouse gas emissions per employee, 2013-2021, Productivity in Ireland 2021
- Table 2.5 - Primary energy production, 1990-2022, Environmental Indicators Ireland 2023
- Table 2.6 - Energy consumption in ktoe by detailed energy product, 2013-2022, Business Energy Use 2022
- Table 2.7 - Energy consumption in ktoe by detailed NACE Rev. 2 sector, 2013-2022, Business Energy Use 2022
- Table 2.8 - Energy consumption in million euro by detailed NACE Rev. 2 sector, 2013-2022, Business Energy Use 2022
- Table 2.9 - Metered electricity consumption, 2015-2022, Data Centres Metered Electricity Consumption 2022
- Table 2.10 - Networked gas consumption by sector, 2013-2022, Networked Gas Consumption 2022
- Table 2.11 - Electricity generation from renewable sources, 1990-2022, Environmental Indicators Ireland 2023
- Table 2.12 - Building energy ratings by type of building (non-domestic), 2009-2024, Non-Domestic Building Energy Ratings Quarter 1 2024
- Table 2.13 - Building energy ratings by period of construction (non-domestic), 1990-2024, Non-Domestic Building Energy Ratings Quarter 1 2024
- Table 2.14 - Percentage of enterprises introducing an environmental innovation by type of innovation and sector and size class, 2020-2022, Innovation in Irish Enterprises 2022
- Table 2.15 - Percentage of enterprises giving a rating of high importance to climate change by sector and size class, 2020-2022, Innovation in Irish Enterprises 2022
This chapter contains 11 data tables, Seven are focused on air and water pollutants and four are concerned with environmental taxes, fossil fuel subsidies and effective carbon rates. Detailed technical notes, definitions and additional data tables are contained within the original publications.
- Tables 3.1 to 3.6 refer to Air pollutant emissions by NACE sector share, Environmental Accounts Air Emissions 2022
- Table 3.7 - Nitrates in groundwater, 1995-2022, Environmental Indicators Ireland 2023
- Table 3.8 - Environment taxes by tax type, 2013-2022, Environment Taxes 2022
- Table 3.9 - Environment taxes by NACE sector of payee, 2012-2022, Environment Taxes 2022
- Table 3.10 - Fossil fuel subsidies by type, 2000-2021, Fossil Fuel Subsidies 2021
- Table 3.11 - Average effective carbon rate by sector, 2012-2021, Fossil Fuel Subsidies 2021
This chapter contains 5 data tables covering different aspects of Water, Marine Resources and Biodiversity. The list below highlights where this data was sourced from or the publication that it was originally published in. Detailed technical notes, definitions and additional data tables are contained within the original publications.
- Table 4.1 - Water stress, 2018-2021, UN SDG Indicator 6.4.2
- Table 4.2 - Proportion of rivers with good ambient water quality, 2007-2021, Well-being Information Hub
- Table 4.3 - River water quality, 1987-2021, Environmental Indicators Ireland 2023
- Table 4.4 - Land use categories, 1990-2021, Environmental Indicators Ireland 2023
- Table 4.5 - Natura 2000 sites, 2011-2020, Environmental Indicators Ireland 2023
This chapter contains 6 data tables with relevance to Resource Use and Circular Economy. Tables 5.1-5.4 contain data on waste statistics, this data is collected by the Central Statistics Office under REGULATION (EC) No 2150/2002. Waste statistics under this regulation are published on the Eurostat website. Detailed technical notes, definitions etc. are included on the Eurostat website.
- Table 5.1 - Waste generation by economic activities and households, 2020, Eurostat
- Table 5.2 - Generation of waste by waste category (excluding major mineral waste) and NACE Rev. 2 activity, 2012-2020, Eurostat
- Table 5.3 - Hazardous waste generated by country, 2010 and 2020, Eurostat
- Table 5.4 - Waste treatment by type of recovery and disposal, 2020, Eurostat
- Table 5.5 - Material footprint, material footprint per capita and material footprint per GDP, 2010-2019, Ireland's UN SDGs - Goal 12 Responsible Consumption and Production 2021
- Table 5.6 - Recovery of packaging waste, 2001-2021, Environmental Indicators Ireland 2023
This chapter contains 13 data tables covering different aspects of the Workforce. Tables 6.1 to 6.3 (b) refer to employment, tables 6.4 and 6.5 deal with earnings and the gender pay gap. Tables 6.6 to 6.9 contain data on unemployment, poverty rates and job vacancies respectively. The remaining tables refer to job satisfaction, flexible working arrangements, trade union membership and fatal work related accidents. The list below highlights where this data was sourced from or the publication that it was originally published in. Detailed technical notes, definitions and additional data tables are contained within the original publications.
- Table 6.1 - Persons aged 15 years and over classified by sex and ILO economic status, 2022-2024, Labour Force Survey Quarter 1 2024
- Table 6.2 - Persons aged 15-89 years in employment (ILO) classified by sex and NACE Rev.2 economic sector, 2022-2024, Labour Force Survey Quarter 1 2024
- Table 6.3 (a) - Number of working age (15-64 years) people with a disability in Census 2016 by employment status, sex and age group, 2019, Income, Employment and Welfare Analysis of People with a Disability 2019
- Table 6.3 (b) - Number of employed people with a disability by NACE sector and disability type in census, 2019, Income, Employment and Welfare Analysis of People with a Disability 2019
- Table 6.4 - Average hourly earnings by economic sector and other characteristics and quarter - preliminary estimates, 2019-2024, Earnings and Labour Costs Q4 2023 (Final) Q1 2024 (Preliminary Estimates)
- Table 6.5 - Mean earnings per hour and paid weekly hours by economic sector, full-time/part-time, public/private status and sex, 2022, Structure of Earnings Survey 2022
- Table 6.6 - Persons aged 15-74 years classified by sex and duration of unemployment (ILO), 2022-2024, Labour Force Survey Quarter 1 2024
- Table 6.7 - At risk of poverty, deprivation and consistent poverty rates by demographic characteristics, 2021-2023, Survey on Income and Living Conditions (SILC) 2023
- Table 6.8 - Job vacancies rate by economic sector and other characteristics and quarter - preliminary estimates, 2017-2024, Job Vacancy Statistics
- Table 6.9 - Number of job vacancies by economic sector and other characteristics and quarter - preliminary estimates, 2017-2024, Job Vacancy Statistics
- Table 6.10 - Employees aged 18 years and over by their job satisfaction and perceived pressures of work, Q3 2021, Personal and Work-Life Balance 2021
- Table 6.11 - Employees aged 18 years and over who have availed of flexible working arrangements (FWA) in their job in the previous 12 months, Q3 2021, Personal and Work-Life Balance 2021 - Main Results
- Table 6.12 - Employees aged 15 years and over who are members of a trade union by broad NACE Rev. 2 economic sector, Q2 2012 to Q2 2023, Labour Force Survey (LFS) Time Series
- Table 6.13 - Number of reported fatal accidents to workers and non-workers by NACE economic sector, 2014-2023, Health and Safety Authority
The Governance chapter contains 6 data tables. The first four tables address the topic of gender balance at the Board and senior executive level of enterprises, table 7.5 highlights the number of Irish enterprises publishing sustainability reports under UN guidelines and table 7.6 contains data on selected business related crime. Detailed technical notes, definitions and additional data tables are contained within the original publications.
- Table 7.1 - Gender breakdown by senior roles in business, 2019, 2021 and 2023, Gender Balance in Business Survey 2023
- Table 7.2 - Gender breakdown of senior executives by time in position, 2019, 2021 and 2021, Gender Balance in Business Survey 2023
- Table 7.3 - Gender breakdown of directors by sector, 2019, 2021 and 2023, Gender Balance in Business Survey 2023
- Table 7.4 - Percentage of enterprises with at least 40% female representation by leadership position and sector, 2021 and 2023, Gender Balance in Business Survey 2023
- Table 7.5 - Number of companies publishing sustainability reports, 2018-2022, UNCTAD
- Table 7.6 - Selected business related crime annualised total Q2 2018 to Q2 2023, Recorded Crime
