The report was produced by the OECD Centre for Entrepreneurship, SMEs, Regions and Cities (CFE), led by Lamia Kamal-Chaoui, and the OECD Directorate for Financial and Enterprise Affairs (DAF), led by Carmine Di Noia. The report was prepared under the aegis of the OECD Committee on SMEs and Entrepreneurship (CSMEE) and the OECD Working Party on Responsible Business Conduct (WPRBC). An advisory group provided guidance on the direction and implementation of the Project, and co-ordinated the contributions of Ireland and the European Commission, including Eoghan Richardson, Director of Trade Compliance and Responsible Business Unit, and Paul McMahon, Assistant Director, at Ireland’s Department of Enterprise, Tourism and Employment (DETE), and Panagiotis Markantonatos, Policy Officer at the European Commission’s Reform and Investment Taskforce (SG REFORM).
Sandrine Kergroach, Senior Economist and Policy Analyst (CFE), co-ordinated the overall project and led CFE input and drafting of Chapter 1 on the EU legislation for the circular economy and carbon pricing, Chapter 3, and Chapter 4 presenting the recommendations for the future Compass, under the supervision of Rüdiger Ahrend, Head of the Economic Analysis, Data and Statistics Division (CFE). Oualid Mokhantar, consultant on corporate sustainability and reporting, and Julien Héritier, data scientist, contributed to conceptualisation, mappings and report, as well as designed and developed the interactive pilot tool under her supervision.
Barbara Bijelic, Head of Regulation and Standards (DAF), oversaw inputs on due diligence considerations to Chapters 1 and 2, by the OECD Centre for Responsible Business Conduct (RBC), led by Emily Norton, Regulatory Engagement Lead and Sophie Rickard, Policy Analyst, under the supervision of Allan Jorgensen, Head of the Centre for RBC.
The OECD recommendations, and the analytical and interactive reports, were informed by policy and multistakeholder dialogues, and comments received from officials from Ireland’s Bord Bia-Irish Food Board, Department of Agriculture, Food and the Marine (DAFM), Department of Climate, Energy and the Environment (DCEE), Department of Enterprise, Tourism and Employment (DETE), Enterprise Ireland, Environmental Protection Agency (EPA), IDA Ireland, Local Enterprise Offices (LEOs), Sustainable Energy Authority of Ireland (SEAI), National Standards Authority of Ireland (NSAI), Competition and Consumer Protection Commission (CCPC), InterTradeIreland and Údarás na Gaeltachta. Officials from the European Commission’s Directorate-General for Environment (DG ENV), Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA), Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs (DG GROW), Directorate-General for Justice and Consumers (DG JUST), Directorate-General for Trade and Economic Security (DG TRADE), and SG REFORM, participated in the dialogue and provided comments on the different output.
Thanks are due to OECD colleagues for their feedback at different stages of the Project. At CFE: Karen Maguire, Senior Counsellor, Oriana Romano, Head of the Water Governance, Blue and Circular Economy, and Ander Eizaguirre, Policy Analyst. At the OECD Environment Directorate: Peter Borke, Principal Administrator. At the OECD Directorate for Science, Technology and Innovation: Brigitte Acoca, Head of the Consumer Policy and Consumer Product Safety Unit. At the OECD Statistics and Data Directorate: Eric Anvar, Head of Smart Data Practices and Solutions division.
Helen Pyke, Kate Burke and Jessica Flynn (DETE) organised the policy workshop and kick-off event held in Dublin in October and November 2025, respectively. Taína Pacheco administrated the online public consultation; Marzena Kapusta, Bridgette Joyce, Jack Waters and Jiin Lee co-ordinated the publication process; Isabella Edgecombe managed web communication; and Finbar Pearson supported social media engagement (all CFE).