Chapter 3 discusses how Ireland’s business support system could support business compliance and how to reduce administrative burden, and improve policy coherence, in the new EU legislative landscape. It explores how business support is provided in Ireland, notably to small and medium-sized enterprises (SMEs), and notably in relevant areas to responsible business conduct in global value chains, the green transition and the circular economy. Chapter 3 allows to identify key features of Ireland’s institutional landscape for business support, how EU legislation and business policy initiatives interact, where synergies could be found, and where risks of duplication stand. Chapter 3 comes with a pilot visualisation tool that explores these linkages and navigation options of the future Compass, and helped gather user experience (“user ex”) feedback. The work builds on the OECD Data Lake on SMEs and Entrepreneurship.
Developing a Responsible Business Compass for Ireland
Abstract
Transitioning to the new EU legislative framework on sustainability and responsible business conduct requires adjustments in policymaking.
The EU legislation sets specific obligations in relation to business operations and supply chains, within and outside the EU. Business obligations vary from conduct-based requirements (e.g. due diligence); reporting (e.g. information or metrics on due diligence processes and internal operations or value chains), to declaring (e.g. imports), to disclosing information (e.g. product manuals or instructions), or to labelling products (Chapter 1). Compliance will often require businesses to innovate to adapt product design, sourcing and production strategies, and, while deploying new business practices, to be able to account for them.
Note: Based on preparatory work with Ireland, the European Commission and the OECD
Adding to business obligations, the EU legislation embeds enforcement and assistance obligations for Member States. Enforcement modalities range from preventative actions, to reactive measures or to sanctions (see Chapter 1). In some cases, States are also required to provide businesses with assistance in the transition. When this is the case, obligations of assistance are mainly informational or procedural. To enable understanding and operability of obligations, Member States must then establish administrative frameworks for guiding businesses or must facilitate compliance processes, but support is not financial as EU measures do not aim to support implementation or costs. In practice, State assistance could be channelled through existing business policy measures, leveraging Ireland’s policy system, institutional capacity and networks in place. Consequently, while government’s support for compliance to the new EU legislative framework is not financial in the essence, it may still come in the form of financial measures (e.g. grants or vouchers), as well as non-financial measures (such as information campaigns, or trainings) or networking assistance. Compliance guidance can for instance be attached to efforts for promoting the change and innovation required to operate in changing GVCs.
Business compliance may impact the integration and competitiveness of companies and places in global value chains (GVCs), while not all companies are on an even field for coping with regulatory complexity. Multinationals (MNEs) will play a key role in the transition, as they often lead decision making in their value chains on sustainability and RBC issues. SMEs are notably in the crosshairs due to their reduced capacity to navigate complex business conditions, to access or compile relevant data and information, and to cope with multiple reporting or legal requirements. They may ultimately require more targeted policy guidance and assistance. In that vein, the OECD Recommendation on SME and Entrepreneurship Policy underlines the importance of taking SMEs’ and entrepreneurs’ perspective into account in policymaking and ensuring a whole-of-government approach in areas that can influence their business environment (Box 3.1). Having MNEs and SMEs work together to ensure understanding and compliance is critical.
Equally critical is to ensure policy capacities at national and local levels are aligned to guarantee cross-sectoral co-ordination, multilevel governance and policy coherence in the provision of tailored support. In that vein, the OECD Recommendation on Regional Development Policy stresses the need to promote co-ordination across levels of government for administrative simplification (Box 3.2). In addition, regional authorities play a key role in bringing fit-for-purposes government support to businesses in territories. Finally, cross-country differences could appear, when EU Directives are translated into national measures and more specific modalities are defined locally.
Encouraging compliance with the legislation in scope will require clarifying expectations, alleviating administrative burden on firms, e.g. by avoiding multiple, redundant reporting, and adapting EU, national and local business support to leverage existing policy capacity and address possible gaps. The EU has recognised this through an array of support measures envisaged under the measures. Furthermore, the interconnectedness of competitiveness and sustainability policy challenges calls for improved co-ordination across the board to ensure efficiency and consistency in implementation and government action. In the context of due diligence legislation, the OECD has recently established an Inclusive Platform on Due Diligence Policy Co-operation, to promote international co-operation and greater coherence.
The OECD Recommendation on SME and Entrepreneurship Policy was adopted on 10 June 2022 on the proposal of the Committee on SMEs and Entrepreneurship.
SME and entrepreneurship (SME&E) policies range from measures specifically targeted to SMEs, to strengthening framework conditions and supporting the wider business community, and can involve a variety of actors across governments at central and sub-national levels. Recognising the importance of SMEs and entrepreneurs for economic growth, job creation, sustainability, regional and local development, and social cohesion, and recognising that SME&E policies have a broad and varied scope, the OECD Council recommends notably to:
Promote and implement effective, efficient and coherent policies to foster SME&E contribution to inclusive and sustainable growth and for the benefit of all;
Take the perspective of SMEs and entrepreneurs into account in policymaking from design to implementation;
Ensuring that implications for SMEs and entrepreneurs are considered across the diverse policy areas that influence their prospects and outcomes, to enhance synergies, address potential trade-offs and reduce administrative burdens, including through increased attention to their specificities and circumstances in policy and regulatory design, SME tests and evaluations, consultation, streamlined processes and user-centric approaches in implementation.
Source: OECD (2022), Recommendation of the Council on SME and Entrepreneurship Policy, OECD/LEGAL/0473, https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0493.
The OECD Recommendation on Regional Development Policy was originally adopted in 2019 and revised in 2023 on the proposal of the Regional Development Policy Committee. It provides guidance to member and adhering countries on how to design and implement better regional development policies, with, among others, a call to support place-based approaches to:
Promote the conditions conducive to business investment and private sector growth, tailored to the assets and needs of different regions, and build on local strengths and competitive advantages to attract and retain investment;
Ensure regional development strategies align with national frameworks, while also enabling bottom-up initiatives that can stimulate entrepreneurship and business development;
Promote co-ordination across levels of government to ensure that regulatory and administrative requirements are coherent and not duplicative, and reduce administrative burdens on businesses.
Source: (OECD, 2023[1]), Recommendation of the Council on Regional Development Policy, OECD/LEGAL/0492, https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0492.
This Chapter presents the findings of a mapping of Ireland’s business support system to identify how support and guidance on RBC could be adjusted and better delivered. The work aims to highlight key synergies between institutions and policy initiatives in place, to demonstrate how businesses, including SMEs, can realise “win-wins” between instruments, and to stress possible gaps in government support. The analysis builds on three co-ordinated mappings: i) a mapping of relevant government’s institutions, ii) a mapping of relevant business policy measures and iii) a mapping of EU measures, Ireland’s institutions and policy measures. Information has been collected through desk research based on national documentation, and classified by iterations using generative artificial intelligence. The mappings supported a policy dialogue with relevant Departments and agencies in Ireland. They were revised and consolidated based on the discussions held at this time.
The Chapter is structured as follows. It starts with a brief overview on the economic and environmental context in Ireland and highlights the relevance of “Developing a Responsible Business Compass” for conciliating competitiveness and sustainability in the new EU legislative landscape. A second section presents the part of Ireland’s institutional and policy system that is the most directly involved in promoting business compliance with the EU legislation on sustainability and RBC, and likely to support administrative simplification and policy consistency. A third section explores Ireland’s business policy mix to understand how support could be better delivered and highlight where gaps exist or where co-ordination may deserve closer attention.
The Chapter comes with a pilot data visualisation tool (Power BI report) that helps explore in an interactive way how EU legislation, Ireland’s institutions and policy support measures can interact. The tool serves as a mock-up for testing the mappings, and enables hands-on experimentation by policymakers, businesses and broader communities in Ireland. It proposes a dual access, on the one hand, for policymakers to navigate the business policy mix and linkages, and on the other hand, for businesses to access simplified information about their obligations and support available to them based on their profiles.1
Ireland’s economic performance has remained strong in recent years despite successive global shocks (EC, 2025[2]) (OECD, 2020[3]) (OECD, 2022[4]). Real GDP growth is estimated to be 3.7% and 3.5% in 2025 and 2026 (OECD, 2025[5]). Labour productivity in Ireland was the highest in the OECD area in 2023, representing more than twice the OECD average (OECD, 2025[6]). The country stands also as an exception, as productivity has continued to rise above the EU average since 2000 while, in other EU countries, levels have tended to converge.
Ireland’s robust growth has been driven by a few high-performing multinationals operating in a limited number of sectors. Exports and international investments in capital- and technology-intensive activities, such as manufacturing of computers or pharmaceuticals, and in international financial services and software development, have supported economic growth, investments and employment in the country (EC, 2025[2]) (OECD, 2025[5]). The inward stock of foreign direct investments (FDI) in Ireland peaked at 260% of GDP in 2023, i.e. almost five times the average OECD levels, and the largest relative stock of in Europe after Luxembourg (Figure 3.). In addition, multinationals operating in the country markedly outperform domestic firms. The labour productivity premium of foreign firms is amongst the highest of the EU area. In 2023, foreign-controlled enterprises have contributed to 71% of Ireland’s total value added and less than 30% of employment, as compared to approximately 24% of value added and 16% of employment in other EU countries (Figure 3.3) (Eurostat, 2025[7]).
Stock of foreign direct investment (inward), as a % of GDP, 2023
Source: OECD (2025), OECD Foreign Direct Investment Statistics, FDI main aggregates, BMD4.
Contribution of foreign controlled enterprises to value added, employment and business population (% total), EU countries, 2023
Source: (Eurostat, 2025[7]) Foreign-controlled enterprises, inward FATS statistics.
However, headline productivity masks divergent performance across sectors, firms and places. Gross value added in sectors dominated by multinationals grew by 19.4% in 2022, compared with 7.2% in other sectors (EC, 2023[8]). Domestic firms lag behind both foreign-owned companies and their euro area counterparts in terms of productivity (EC, 2025[2]). Disparities in economic performance are also evident between regions hosting multinationals (in and around Dublin and Cork) and regions dominated by Irish-owned SMEs.
Labour productivity gap between micro-firms and large firms, industry excluding construction, 2024 or nearest year available
Note: The labour productivity gap compares large firms’ values to micro-firms’ values for the latest year available.
Source: OECD (2025), OECD Structural and Demographic Business Statistics (SDBS) Database.
Ireland counts a very large population of SMEs with low productivity levels and absorptive capacity (OECD, 2023[9]). Domestic SMEs face acute challenges, from skills and materials shortages to supply chain disruptions, to low preparedness for the twin transitions, that prevent them to operate on a broader global scale and tap the potential of the single market. While productivity gaps between SMEs and large firms are frequent in countries, although not systematic across all sectors, that of Irish SMEs are very significant (Figure 3.4) (OECD, 2023[9]) (OECD, 2019[10]).
Despite substantial investment, innovation and productivity spillovers from foreign high-performers remain therefore limited (EC, 2025[2]). GVCs and production networks offer opportunities for upgrading thanks to the knowledge and finance flows that take place within. But foreign affiliates installed in Ireland source little domestically and tend to re-export their output. Stronger links between foreign and domestic firms could create opportunities for growing local SME capacity, especially in view of the larger productivity performance of the former, but the weak embeddedness of foreign investment in territories limits the scope for knowledge transfers (OECD, 2023[11]). In turn, for stronger integration in GVCs, firms need to meet certain preconditions, such as product quality, supply and storage capacity, technology maturity or adequate skills, as well as increasingly demonstrating sustainability practices. Meeting global standards would then require Irish SMEs to scale innovation capacities.
The nature of foreign investment in Ireland also poses risks for the economy, as the intellectual property assets held in the country are highly mobile and more easily subject to relocation than tangible and physical capital (EC, 2025[2]). That said, MNEs may be less inclined to disinvest in a country or region where they have developed strong and reliable customer and/or supplier relationships. Their capacity to raise their environmental, social and governance performance, and to demonstrate due diligence to investors, markets and regulators, is closely related to that of their supplier networks, often SMEs, to adapt to new global market conditions and innovate accordingly (OECD, 2023[9]).
Ireland is not yet on track to meet its climate targets, and despite ambitions policy frameworks, the country shows significant room for progress to reach climate neutrality (EC, 2025[2]) (OECD, 2025[5]). The Climate Action and Low Carbon Development (Amendment) Bill 2021 set a binding target to cut greenhouse gas (GHG) emissions by 51% by 2030 (compared to 2018 levels) and to achieve climate neutrality by 2050, aligning Ireland with the European Climate legislation and broader EU commitments to reduce emissions. Ireland also aims to cut waste by 42% in 2030 compared to 2005. But the gap between ambition and implementation remains a pressing challenge. GHG emissions per capita are amongst the highest in the OECD, and the potential of the circular transition to reduce emissions and pollution is underexploited (Figure 3.5, Figure 3.6). The circular material use rate, that monitors the share of material recycled and fed back in material use, remains at just 2% in Ireland in 2024 (for an EU average of 12.2%) with little improvement in ten years (OECD, 2022[12]) (Eurostat, 2025[13]). Achieving national and EU climate targets will be a major challenge that requires a transformation of many facets of the Irish economy, starting with the SME sector.
GHG emissions intensity (including land use, land use change and forestry), 2022
Source: (OECD, 2025[5]) based on Environmental Protection Agency; IEA, Environment Statistics (Air and Climate) – GHG emissions database.
Circular material use rate as the share of material that was recycled and fed back into the economy in overall material use (%), EU countries, 2018 and 2024
Source: (Eurostat, 2025[13]).
Preserving the cost attractiveness of Ireland’s business environment is critical, considering the heavy reliance of the economy on international investment and the capacity of domestic businesses to link to foreign partners and markets. The stable institutional framework and supportive business environment, the access to the EU market, combined with well-established industry clusters and a well-educated population, have been key drivers of foreign investment and innovative businesses so far (EC, 2025[2]) (OECD, 2025[5]). Lowering legal costs and further easing administrative burdens on businesses would help maintain this cost competitiveness.
The future competitiveness of Ireland’s firms depends on their capacity to comply with the new EU legislation for sustainability and RBC, even if adaptation remains challenging. Ireland’s Department of Enterprise, Tourism and Employment (DETE) has noted that businesses are struggling to prepare for the different requirements and impacts of the new EU legislation. This is particularly acute for smaller businesses, but even larger more well-resourced businesses, and representative business organisations in the country, call for clear communication on what elements affect them, and guidance on what needs to be done. Furthermore, Irish policymakers in disparate areas are working on initiatives that crossover in their impact on businesses. They need to understand how these initiatives interact with each other, and where there is potential for synergies, to address potential risks for duplication and confusion of messaging, and of non-compliance by businesses.
This section presents the part of Ireland’s institutional and policy system that is the most directly involved in promoting business compliance with the EU legislation on sustainability and RBC, and likely to support administrative simplification and policy consistency.
An institutional mapping was conducted to identify Ireland’s Departments and agencies that are at the forefront of the sustainable, green, circular and RBC transition, and with responsibilities in supporting businesses at national or subnational levels (see methodology in Annex 3.A). The institutional mapping highlights 13 institutions which mandates overlap across several policy domains, from enterprise, trade and investment promotion, and employment policy, to climate, energy and regional development policy, to consumer policy (Table 3.1) (Figure 3.7). Most of them operate in the enterprise policy domain under the supervision of the DETE, but an equal number is also active in regional development policies, with supervision shared among the DETE, the Department of Climate, Energy and the Environment (DCEE), the Department of Agriculture, Food and the Marine (DFAM) and the Department of Rural and Community Development and the Gaeltacht. Relevant institutions also operate at different levels of (national and subnational) government and administration (tier 1,2,3).
Note: Enterprise policy includes SMEs, entrepreneurship, innovation, research and development (R&D), and competition policies. Climate and energy policy includes policies for climate mitigation and adaptation and energy infrastructure. Region development policy includes land use, transport and IT infrastructure, rural, agri-food and other regional development responsibilities. Regulatory and other policies include mandates for regulatory, financial and monetary governance and the centre of government. Values are indicative of where institutions have responsibilities.
A policy mapping has also helped identify initiatives, by each of these institutions, that support businesses, or aim to improve their business conditions, and contribute to promote RBC, sustainability, or environmental, social and governance (ESG) performance (see methodology in Annex 3.A). The policy mapping consists in understanding the composition of, and balance between, these government measures, and captures some of their characteristics (such as objectives pursued, target populations, policy instruments used, etc.). The policy mapping identifies 63 relevant policies, most of them being administrated by the DETE, Enterprise Ireland and LEO, and the DCEE and the Sustainably Energy Authority (Figure 3.8). The institutional and policy mappings were informed by a policy dialogue with relevant Departments and agencies.2
These first elements stress the importance of horizontal and vertical policy co-ordination to adapt to the new EU legislative landscape. They also suggest more inter-institutional connections at play in the climate and regional development policy areas than in the consumer policy area, with more Departments and agencies operating in the former, and less in the latter (the DETE and subsidiary bodies). The overlap of mandates may facilitate policy co-ordination but may also increase the risks of duplication in public intervention, without appropriate communication and co-ordination mechanisms.
Relevant policy measures by Department or agency in charge of design and/or implementation
Note: Based on institutional and policy mappings. Cut-off date: 15 January 2026. Double counting for policy measures jointly administrated or with supervision across several Departments/agencies.
The current institutional configuration may for instance question the co-ordination mechanisms, in place or needed, that could help leverage consumer policy and ensure a whole-of-government approach in boosting the circular economy. Currently, the policy mapping shows no joint programming or implementation link between the Competition and Consumer Protection Commission (CCPC) and other agencies (Figure 3.8). The CCPC operates within the remit of the DETE that is tasked to enforce competition and consumer protection laws in Ireland, and responsible for translating related EU legislation into national laws, such as the Competition (Amendment) Act (2022). Among the government initiatives, potentially relevant for supporting business compliance and adaptation to the new EU legislation, the CCPC proposes Guidelines for Businesses to help them navigate regulatory complexity, understand their obligations under Irish consumer protection and competition laws, and promote a culture of compliance with national and broader EU regulations. Topic-specific documents cover issues related to pricing, advertising, digital content, influence marketing, platform services, etc. The content is sector-agnostic, albeit tailored with specific examples relevant to retail, services or digital trading.
The policy mapping shows that a large majority of policy measures in place aims to promote environmental performance, especially for energy efficiency and decarbonisation (Figure 3.9). Promoting the circular economy is the second most frequent RBC objective pursued. Fewer measures have been found regarding the fight against bribery and corruption, or regarding labour and human rights.
Around two to five (38%) of policy intervention is specifically targeted to SMEs, meaning the measures include specific provisions, support or preferential treatment for smaller firms. Large firms may benefit from measures designed for all businesses, and from initiatives that aim at larger capacity actors. The IDA Capital Grant for Decarbonisation supports large multinationals or exporting entities in implementing a site-specific Climate Action Plan, and introducing major renewable energy and energy efficiency technologies and infrastructure above minimum legal requirements. The funding covers about 50% of purchase and installation costs of green technologies, e.g. EV charging infrastructure, solar panel arrays, heat pumps, on-site wind turbines, wastewater treatment, advanced energy control systems etc., and grants vary, with an average of EUR 1.76 million to up to multi-million euros.
Number of relevant policies by RBC standards and policy instruments
Note: Based on institutional and policy mappings. Cut-off date: 15 January 2026. Double counting for policies that support several RBC standards or use several policy instruments. Categories are therefore not exclusive.
Just over half (54%) of measures are provided in the form of a financial incentive (and when this is the case, more often towards SMEs). Non-financial support comes through information, training, mentoring or certification programmes, sometimes combined with financial support. The InterTradeIreland Shared Island Enterprise Scheme supports green capital investment across Ireland and Northern Ireland. Targeted at manufacturing and industrial businesses, grants of up to EUR 7 million, matching business funds at 50% and with a minimum capital expenditure of EUR 6 million per project, co-finance large-scale demonstration projects of all-island relevance. This capital grant promotes R&D, new product or service development, process transformation, circular business models, or adoption of advanced low-carbon technologies. Several technologies are eligible to funding, such as heat electrification and thermal storage, on-site renewable energy, sustainable water use (in industrial context), carbon capture or circular models. The scheme includes non-financial components to strengthen cross-border clusters and networking, and grow women-led early-stage businesses, via feasibility studies, networking events, or skills development.
The mapping also covers several regulations and action plans or strategic frameworks. These measures will not be considered in the following as support measures accessible to a business, but treated as governance arrangements, bringing the number of active business support initiatives to 51.
Policy action to support businesses, improve their business conditions, and contribute to promote RBC, sustainability, or ESG performance, also takes place in regions. Underpinned by smart specialisation principles, nine Regional Enterprise Plans outline strategic objectives and actions to boost innovation, SME scaling and sustainable enterprise in Irish regions. The REPs link regional strengths to targeted enterprise development through innovation schemes like the Smart Regions Enterprise Innovation Scheme. This fund aims to enhance enterprise infrastructure and innovation capacity and close the territorial innovation gap, through local infrastructure projects, innovation clusters and consortia, or services to SMEs for innovation solutions. REPs projects include R&D hubs, creative clusters, food innovation centres, Connected Hubs rollout, strategic feasibility studies and climate-aligned enterprise initiatives.
Policy mappings were carried out for two co-ordinated EC/OECD projects on “Helping SME scale-up” and “Strengthening FDI-SME Linkages”. The work aimed to understand how governments across the EU and OECD area create the business environment for scaling up through innovation, investment or networking, and for improving the productivity and innovation spillovers from international investment, by attracting quality international investment, strengthening FDI-SME linkages in places and increasing local SME absorptive capacities. Results are combined into the OECD Data Lake on SMEs and Entrepreneurship.
Total number of initiatives by policy instrument and target, 2024
Note: Initiatives may use several policy instruments and aim at several policy targets, in which cases they are counted for each one of them.
Findings suggest a larger number of business support measures in Ireland as compared to OECD averages (Figure 3.10). This is explained by a large number of government institutions involved in policymaking, which tends to increase the number of measures proposed (“piling up effect”), and by the nature of the support offered, i.e. more targeted and granular than in peer countries (“targeting effect”). As a matter of fact, Ireland combines a broad range of generic non-targeted initiatives with above-average numbers of SME-targeted or large firms-targeted measures.
Source: (OECD, 2026[14]) (OECD, 2023[11]) (OECD, 2022[15]), based on policy mappings carried out for the EC/OECD Projects on SME scale-up and on Strengthening FDI-SME Linkages.
In addition, information platforms such as Climate Ireland Platform and National Enterprise Hub are instrumental for knowledge sharing and networking, both at national level and in regions.
The Climate Ireland Platform informs about climate change impacts and supports climate adaptation planning and decision making. By presenting scientific and technical data and providing up-to-date Ireland-specific climate projections and impact assessments, it serves as a knowledge hub to build capacity among stakeholders (local authorities, infrastructure agencies, community organisations) and integrate adaptation into their work. The contents are tailored for municipalities, farming, water, utilities, building resilience, coastal zones, etc. The platform includes a Data Explorer, planning frameworks and adaptation case studies, and regional and sectoral impact scenarios. It also hosts the Climate Ireland Adaptation Network, a practitioner community enabling peer learning and collaboration. Businesses are not a primary target of the Climate Ireland Platform, but larger firms, particularly operating in risk-sensitive sectors or utilities, could benefit from data and knowledge shared, an alignment of their corporate risk management strategy with national adaptation priorities, and collaboration with public authorities.
On the other hand, the National Enterprise Hub serves as a one‑stop portal for 180–250 business support measures, including grants, loans, training and expert advice, from more than 30 Departments and State agencies. Designed to simplify business uptake and reduce administrative burden, particularly for SMEs, this searchable interface is also the place to engage with trained advisors and a gateway to sustainability support tools. The Hub aligns with policy agendas for regional enterprise planning, digital transformation, sustainability, and SME competitiveness.
Therefore, the policy mapping suggests a stronger focus of Ireland’s business support on environmental issues as compared to other RBC issues, i.e. human rights, labour rights or bribery and corruption. It also suggests greater targeting (towards SMEs) and broad supply of government financing (through grants, vouchers or tax reliefs). These findings are in line with former EC/OECD analytical work that benchmarks the policy conditions for “Helping SMEs scale up” and for “Strengthening FDI-SME linkages” and increasing productivity spillovers to territories (Box 3.3). In Ireland, as compared to OECD peers, SMEs are provided with a large leeway of support solutions, including financial ones. Large firms and leads in GVCs also benefit.
Within the new EU legislation framework, government initiatives in place could serve for channelling information and tailored support, with the advantage of leveraging existing institutional capacities -including in regions- and building on business understanding of how the government support system is organised, notably for SMEs. Further discussions could focus on the current “white zones” in the business policy mix and how to bridge gaps, e.g. on non-environmental RBC standards, or where SMEs are not a usual target of public measures but may need to be informed of the new requirements and involved in industry and supply chains’ adaptation. In addition, some government actors will play an intermediary role to relay information and support, and may need to be provided with appropriate means and tools to do so. The upcoming technical developments of Ireland’s Compass, and cross-sectoral co-ordination, could help elaborate on the role of RBC contact points in agencies and territories to support the transition.
The online tool, provided with this report, enables users to explore the policy and institution mappings further, by selecting and filtering on policy issues, target beneficiaries, types of instruments, etc.
The mapping signals 27 grants, 44% of which are specifically designed for SMEs, that are provided at national and subnational levels by the DAFM, the DCEE, the DETE, Enterprise Ireland, the Environment Protection Agency, IDA Ireland, InterTradeIreland, LEOs, the SEAI and Údarás na Gaeltachta.
Note: Number of relevant policies that are provided in the form of non-repayable grants. Based on institutional and policy mappings. Cut-off date: 15 January 2026. Double counting for policies that target different populations. Categories are therefore not exclusive.
Another example are the ten policies for improving waste management, provided by seven institutions at national and local levels (DCEE, DETE, Enterprise Ireland, EPA, IDA Ireland, LEOs,) (Figure 3.11).
The DCEE implements the National Waste Management Plan for a Circular Economy (2024-30) as a statutory plan replacing regional waste plans, and setting national targets and actions for waste prevention, recycling, and circularity, as well as the Waste Action Plan for a Circular Economy (2020-25) to embed climate action in all strands of public policy and shift focus away from waste disposal to preserve resources and create a circular economy. The DCEE also supervises the implementation of the Climate Action Plan, Ireland’s climate strategy, and the allocation of the EUR 500 million Climate Action Fund to support scalable place-based innovative projects for reducing emissions, increasing resource efficiency and implementing digital circular economy initiatives. In particular, the fund supports the Community Climate Action Programme for building low carbon communities through waste and recycling initiatives.
Enterprise Ireland and the DETE propose the LeanPlus Programme that co-finances business process improvement by embedding lean methodologies and innovations. Grants cover 50% of external consultancy and staff expenditure, for projects focusing on resource optimisation, waste minimisation and promoting more sustainable supply chain practices, e.g. value stream mapping, optimising inventory and supply chain planning, etc. While rather targeted to mid-cap businesses, LeanPlus is open to SMEs, high-potential start-ups, and larger exporters, typically operating in manufacturing or internationally traded services. The agency also provides a Climate Action Voucher to small companies to kick-start their sustainability journey. The voucher (up to EUR 1 800) serves as an entry-level support to cover the cost of external consultancy, establish diagnostics in resource efficiency or waste reduction, and develop an initial sustainability or decarbonisation action plan for the business.
The EPA operates the Green Enterprise Programme, an annual competitive funding to develop and implement innovative circular economy solutions. The Green Enterprise Fund offers grants to support novel projects that demonstrate new approaches to waste prevention, resource efficiency and circularity in business. Areas of focus include food waste reduction, plastics and packaging innovation, sustainable textiles, construction and demolition waste reduction, or nutrient recycling. The programme is open to businesses (including SMEs), research institutions, and social enterprises and aims to seed and test new circular solutions that can be scaled up. Grant aid covers 25% to 95% of project costs, typically in the range of EUR 50 000 to EUR 100 000 per project.
IDA Capital Grant for Decarbonisation (mentioned above) supports large multinationals or exporting entities for the implementation of site-specific Climate Action Plan (often developed beforehand via the Green Plus programme).
The LEOs propose the Green for Business Programme, that offers up to two days of free expert green consultancy for small businesses (with up to 50 employees) to identify practical, impactful changes tailored to the business, such as reduced carbon footprint and waste, or energy and resource efficiency.
Note: Number of relevant policies that could support RBC standards against bribery and corruption. Based on institutional and policy mappings. Cut-off date: 15 January 2026. Double counting for policies that can address different RBC standards. Categories are therefore not exclusive.
Another example are the 15 policy initiatives to fight bribery and corruption and promote fair competition in markets (Figure 3.12). Those are administrated by eight institutions, of which the Competition and Consumer Protection Commission, the DCEE, the DETE, Enterprise Ireland, IDA Ireland, LEOs, the National Standards Authority and the SEAI. SMEs are less often in focus, and financial instruments are less common (20% and 33% respectively). For instance:
The Competition and Consumer Protection Commission has developed Guidelines for Businesses to promote a culture of compliance, that covers a comprehensive range of issues, from starting up, to employment and tax laws, to sectoral permissions, to consumer protection and data compliance.
The DETE has introduced the Competition (Amendment) Act (2022) and the CSR Regulations (2024) to translate EU Directives into national law. The former sets enforcement mechanisms, sanctions and remedies, as well as enhanced merger control procedures. The latter, transposing the CSRD, requires large companies to disclose detailed information on their ESG impacts and risks, based on “double materiality”, meaning firms must report both how sustainability issues affect the company and how the company impacts climate and society. In addition, the DETE operates the Responsible Business Forum (2023) a multi-stakeholder consultative forum to advise government on RBC policies, including anti-corruption, and help raise integrity issues during policy formulation.
Enterprise Ireland, through its Cyber Security Review Grant, enables all types of enterprises to scale up digital security capacity, and operate in supply chains at international standards of risk governance.
The LEOs propose a Grow Digital Voucher to small businesses (of less than 50 employees) to adopt digital technologies, and enhance operational efficiency, customer engagement and competitiveness. The voucher is used for the acquisition, subscription or costs of cloud-based tools, training or software, enabling small firms to outsource their needs and levelling the playing field in the digital transition. In the same vein, the Smart Regions Enterprise Innovation Scheme includes a funding stream to finance services to SMEs for innovation solutions.
The SEAI (with DCEE) provides decarbonisation support, with an Accelerated Capital Allowance (ACA), in the form of a tax relief allowing businesses to deduct 100% of the cost of SEAI‐approved energy‐efficient equipment against taxable income in the year of installation, and an Energy Efficiency Obligation scheme, as a regulatory obligation requiring major energy suppliers to support and fund energy-efficiency projects across non-residential and residential sectors to meet national and EU targets.
This section explores Ireland’s business policy mix to understand how existing support measures could help Ireland’s businesses comply with the EU measures in scope of this report, and highlight where gaps exist or where co-ordination may deserve closer attention.
The analysis focuses on the 51 policy initiatives identified in the mapping as contributing to promote RBC, sustainability or ESG performance among firms, and considered as support measures, i.e. at the exclusion of regulations and governance arrangements (such as action plans and strategic frameworks).
Number of policy measures by relevant Departments and agencies in Ireland and EU legislation
Note: Based on institutional and policy mappings. Cut-off date: 15 January 2026. Double counting for policies that are jointly administrated or could support compliance with several pieces of legislation.
First cross-comparisons show that government support is in place in relation to each piece of EU legislation, but the coverage is uneven, first in terms of number of initiatives potentially supporting compliance, and second in terms of the number of Departments or agencies that administrate them (Figure 3.13). Compliance with CSDDD and CRSD, and the Eco-design Regulation to a lesser extent, could be promoted through a larger number of support initiatives. For CSDDD and CSRD, the Sustainable Energy Authority and the DETE, including Enterprise Ireland, are instrumental for implementation. For the Eco-design Regulation, government intervention may be channelled through Enterprise Ireland, the LEOs and the National Standards Authority (NSAI). For instance, the NSAI’s Legal Metrology service provides targeted compliance assistance to businesses, particularly SMEs, by issuing guidance on regulated measurements, packaged goods requirements, and statutory metrology obligations. This support helps reduce compliance burdens and ensures businesses meet measurement related legal requirements
A second observation is that, beyond the CSDDD, CSRD and ESPR, the range of support measures that could be leveraged to assist businesses in compliance decreases. There may be two explanations for this: either, initiatives that may be relevant do not appear in the mapping, or there are less government initiatives through which to channel support for these Directives.
Relevant policies that can support business compliance to CSDDD (table) and implementation institutions
Note: Based on institutional and policy mappings. Cut-off date: 15 January 2026. Double counting for policies that are jointly administrated.
Source: OECD
Focusing on the CSDDD, 27 policy initiatives, administrated across 10 institutions, are considered related to the Directive, as they touch on corporate governance, human rights, stakeholder engagement, responsible sourcing, or due diligence systems. Half of them is administrated by the Sustainable Energy Authority, the DETE and Enterprise Ireland (Figure 3.14). Among others:
The Support Scheme for Energy Audits (SEAI) is a voucher programme for Irish SMEs to cover the cost of a professional energy audit to enhance sustainability planning. The voucher (face value of EUR 2,000) can fund a detailed report showing how and where the business can reduce energy consumption, achieve zero-cost/low-cost improvements, and lay groundwork for decarbonisation strategies and investments (e.g. insulating, upgrading equipment, etc.). Auditors deliver standardised SSEA Energy Audit Reports.
The online Climate Toolkit 4 Business (DETE) allows SMEs to calculate their carbon footprint and generates a tailored action plan with practical steps and links to find support to reduce emissions. It serves as an entry point for businesses to estimate their environmental impact and take actionable steps towards sustainability.
The Cyber Security Review Grant (Enterprise Ireland) covers the costs of an independent cybersecurity assessment for strengthening business readiness for international markets. The grant covers 80% of the costs for reviewing system architecture, evaluating software, access and incident management, and compliance. It aims to provide businesses with a roadmap of remediation, including actionable improvements over six‑ to 12‑month, and to signal follow-on supports and training opportunities. Indirectly, it encourages companies to assess and manage cybersecurity risks that may affect stakeholders and supply chains, supports responsible handling of personal and customer data (aligned with privacy rights); enhances organisational resilience, indirectly supporting employee rights and consumer protection; and promotes stronger internal controls, accountability, and digital risk governance.
Broad categories of obligations have been identified based on the comparison of the nine EU measures for RBC analysed in Chapters 1 and 2, i.e.: Corporate Sustainability Due Diligence Directive (CSDDD), Corporate Sustainability Reporting Directive (CSRD), EU Regulation to prohibit products made with forced labour, EU Regulation on Deforestation-free products (EUDR), EU Batteries Regulation, Ecodesign for Sustainable Products Regulation (ESPR), Empowering Consumers for the Green Transition Directive (ECGT), Directive on Common Rules promoting the Repair of Goods (R2R) and Carbon Border Adjustment Mechanism Regulation (CBAM).
The categories cover business and State obligations. Obligations for the European Commission are not included (see Chapters 1 and 2 for more detail). These categories are value-neutral, as they provide no indication about the quality, stringency or universality of the obligation. The business obligations are indicative examples only and not exhaustive of all due diligence obligations.
Business obligations
Assessing: Entities must identify and evaluate sustainability risks and/or impacts in relation to their operations and/or supply chains. This can include risk mapping and scoping, geolocation of commodity origin, or supply chain due diligence assessments.
Disclosing: Entities are required to share information about their sustainability performance or the sustainability of their products. This includes publishing sustainability reports, submitting due diligence declarations and disclosing product-level carbon footprints.
Labelling: Products must carry clear environmental or repairability information for consumers and regulators. This involves adding QR codes or identifiers, repair scores or providing digital product passports.
Verifying/assuring: Sustainability data must be audited and assured by an independent third party. This also includes third-party verification of sustainability reports, e.g. against metrics on internal operations, products, supply chains or business partners.
Paying certificates: Entities must purchase or surrender carbon certificates for emissions.
Remediating: Entities must provide ways for stakeholders to raise concerns and receive compensation (financial/non-financial) for harms caused. This includes grievance mechanisms for affected stakeholders, including workers, impacted communities and their representatives.
Innovating: Entities must redesign products or services and adapt business operations to support circularity, durability and repair. This involves production process transformation or reverse logistics for meeting targets for recycled materials, designing for reuse and repair and reduce product waste.
State obligations
Prohibiting use/import/export: Governments must prohibit the import, placing on the market, export and/or use products or commodities associated with certain risks or impacts, such as deforestation or forced labour.
Enforcing: Governments must designate supervisory authorities (administrative and/or judicial) and set up enforcement systems to ensure compliance.
Supporting: Governments must help regulated businesses through providing support measures such as guidance, training, financial support.
This simplified classification aims to ease access to information and navigation for non-technical stakeholders, and to prepare the developments of the Responsible Business Compass. However, it does not aim to reflect the complexity and granularity of requirements for entities in scope, Member States and the European Commission, which are analysed in more details in Chapters 1 and 2.
Source: OECD.
Ireland’s policy system could also encourage compliance to different types of obligations through different means. In the new EU legislative landscape for sustainability and RBC, businesses will face seven broad categories of obligations: assessing, disclosing, labelling, verifying/assuring, remediating, innovating, and paying certificates (Box 3.4). These simplified categories have been defined for the purpose of this Project to ease access to information and navigation across technical information for non-technical stakeholders. They do not reflect the complexity and granularity of requirements for entities in scope, which are analysed in Chapters 1 and 2.
EU legislation that requires businesses to label products and relevant policies that can channel support for labelling
Note: Based on institutional and policy mappings. Cut-off date: 15 January 2026.
EU legislation that requires businesses to innovate and relevant policies that can channel support for innovating
Note: Based on institutional and policy mappings. Cut-off date: 15 January 2026.
For encouraging business compliance, support could be channelled through policy measures in place (see methodology in Annex 3.A). The number of measures that could be leveraged or adapted varies, however, depending on the types of obligations businesses must face. It is for innovating that the mapping has revealed the largest number of support tools potentially available. Measures can also help address several obligations (Figure 3.15) (Figure 3.16). For instance:
Origin Green by Bord BIA is a voluntary certification programme that provides a sustainability framework for the entire agri-food supply chain, from farms to food manufacturers to retailers. Participants commit to set and achieve measurable sustainability targets, e.g. in terms of GHG emissions, energy efficiency, water usage, waste reduction, biodiversity, or social sustainability. Food manufacturers and companies develop multi-year sustainability plans, that are independently audited, and publicly report progress on their goals annually. Farmers participate through Bord Bia’s Sustainable Quality Assurance schemes, undergoing farm sustainability assessments during regular audits. In addition, by verifying their sustainability credentials, the programme helps improve the ESG performance of Irish agri-food businesses and enhance their competitiveness globally. Origin Green supports businesses in their obligations of assessing, disclosing and verifying.
Among the policies that could support the development of sustainability labels, certifications, or environmental product declarations that communicate performance to consumers or markets (labelling), the NSAI Standards Health‑Check offers an opportunity for a free review of a company’s applicable technical standards to provide updates (Figure 3.15).
The NSAI SME Portal & Awareness Campaigns and the Climate Toolkit 4 Business (DETE) propose guidance on standardised product labelling and declarations, for the former, and environmental communication and labelling best practices for the latter.
The Grow Digital Platform (Enterprise Ireland) provides access to self-assessment tools (covering digital culture, skills, operations, service delivery, sales and marketing) and a catalogue of success case studies. This free online platform also proposes high-level recommendations and links to relevant support, funding, training or advice, as well as contact details in public agencies and LEOs. By promoting digitalisation, the Platform indirectly supports business compliance as digital technologies increase capacity for RBC analytics and sustainability reporting (e.g. data management systems, supply chain traceability), improve resource efficiency (e.g. predictive maintenance, inventory control) and enable circular business practices (e.g. sharing and pay-as-you-go models). Digitalisation can also facilitate alignment with EU obligations on digital product passports, supply chain traceability, or environmental impact analytics (Figure 3.16).
References
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1. During a preliminary phase of the Project, twelve institutions were selected based on an analysis of their mandate, their policy area(s) of responsibility and long-term strategic orientations. Results of this first mapping were discussed with the Project’s Advisory Group, and the DETE co-ordinated feedback on this pre-selection from relevant institutions in Ireland. During a second phase of the Project, as the mapping of relevant policy measures advances, additional institutions were identified and included in the selection, when the measures they propose in support of business development could help promote RBC compliance and administrative simplification.
2. Institutions are classified and analysed along a structured template (Annex 3.B).
3. A policy mapping was conducted to identify the government initiatives in place across each of the institutions under review, at national and subnational levels, to support businesses or improve their business conditions. The mapping also captures some of their characteristics (such as objectives pursued, target population(s), policy instruments used, e.g. national strategies, action plans and regulatory measures, or financial and non-financial incentives, and platform and networking facilities, etc.).
4. A preliminary list of policy initiatives was prepared based on the information available in the Ireland’s National Enterprise Hub and the OECD Data Lake on SMEs and Entrepreneurship (Ireland, 2025[16]) (OECD, 2026[14]). It was refined with information collected through desk research from official websites and documentation. Information was sourced and classified using generative artificial intelligence (ChatGPT 4.0 deep research).
5. The mapping work leverages past and ongoing efforts by the OECD, the European Commission and international organisations to monitor and benchmark science, technology, innovation, SMEs, entrepreneurship, trade and investment promotion, and digitalisation policies and institutions. It builds on the innovation and environmental policy mix literature and experimentations for mapping and measurement (Kergroach, 2020[17]) (Meissner and Kergroach, 2019[18]) (Howoldt, 2024[19]) (OECD, 2015[20]) (OECD, 2010[21]). The policy mix concept is central to the mapping exercise, as it seeks to capture the set of policy rationales, governance arrangements and policy instruments that are mobilised to promote business performance, as well as the interactions that can take place between these elements. Past and ongoing efforts are reflected in the development of international knowledge infrastructure, such as the OECD Data Lake on SMEs and Entrepreneurship, the EC-OECD Science, Technology and Innovation Policy Compass, and the OECD Digital Policy Platform (OECD, 2026[14]) (OECD, 2025[22]) (OECD, 2025[23]), as well as cross-cutting policy work in support of government reforms, e.g. for enabling the digital transformation of SMEs, Helping SMEs scale up or Strengthening FDI-SME Linkages in countries and regions (OECD, 2025[24]) (OECD, 2024[25]) (OECD, 2023[11]) (OECD, 2022[26]) (OECD, 2022[27]) (OECD, 2022[15]) (OECD, 2021[28]).
6. A selection of relevant policy initiatives was then compiled, based on the strategic objectives these policies serve and the policy instruments they used, to focus on those that contribute -substantively or indirectly- to promote Responsible Business Conduct (RBC), sustainability, or business conditions for environmental, social and governance (ESG) performance. Keywords and language in policy descriptions and objective fields are used to determine inclusion/exclusion.
7. Policies are included if they address at least one relevant strategic objective in the areas of 1) environment, 2) social and governance, or 3) sustainability-linked market objectives (limited here to competition and anti-corruption). In addition, inclusion requires at least information about one concrete implementation instrument, such as financial or non-financial incentives, platforms facilitating peer-learning and knowledge sharing or networking facilities, regulation, or other forms of governance arrangements (e.g. strategies and action plans).
1. Environmental performance: “decarbonisation”, “climate resilience”, “circular economy”, “waste prevention”, “emissions reduction”, “resource efficiency”, “green infrastructure”, “biodiversity”, “pollution reduction”.
2. Governance and social responsibility language: “due diligence”, “reporting”, “compliance”, “sustainability data”, “RBC”, “transparency”, “green transition”, “stakeholder engagement” (governance); and “human rights”, “decent work”, “equal opportunity”, “public health”, “just transition” (social responsibility).
3. Sustainability-linked market conditions: “low-carbon economy”, “green procurement”, “sustainable investment”, “reuse”, “repairability”, “green”.
8. Selected initiatives include for instance the Climate Action Voucher by Enterprise Ireland (valued up to EUR 1,800) that covers the cost of an external advisor for two days to develop an initial sustainability or decarbonisation action plan, and outlines next steps in their climate action. They also include the online Climate Toolkit for Business by DETE, that allows SMEs to calculate their carbon footprint and generates a tailored action plan with practical steps and links to supports to help reduce emissions.
9. Policies are excluded if: they have no objective related to environment, social, or broadly responsible business conduct; they only address general economic development without environmental or RBC aspects; their objectives or instruments cannot plausibly be linked to business engagement with sustainability or RBC topics, even indirectly.
10. For instance, are excluded from the mapping: IDA’s Future Subsidiary Leaders programme, a 6-month talent development programme tailored to emerging leaders in multinational subsidiaries in Ireland, to enhance their management skills and help build the next generation of site leaders; or the Temporary Business Energy Support Scheme by the Sustainable Energy Authority of Ireland, that allows qualifying businesses and charities to claim 40% of the increase in electricity and/or natural gas costs.
11. Quality check was done manually. The methodology was tested and refined as the mappings and analysis advanced through an iterative process. Policies are classified and analysed along a structured template (Annex 3.C).
12. Across mappings, the classification of information is consistent between EU legislation, and Ireland’s government institutions and policy initiatives, providing the foundations of a relational data model (Annex Figure 3.A.1). Ireland’s institutions are linked to EU legislation through their objectives, mandate, and strategic orientations. Policy initiatives are linked to institutions through existing governance arrangements. Policy initiatives are also linked to EU legislation through the target populations and scope. Information is structured by RBC standards, profiles of entities in scope and policy target population/beneficiaries, and types of business and State obligations (Annex Table 3.A.1).
13. More specifically, Irish business support measures are linked to relevant EU sustainability legislation through a qualitative rule-based coding method, and the content analysis of policy descriptions and the thematic requirements of each directive. The decision rules that were used to determine association are presented in Annex Table 3.A.2. In some cases, indirect linkages are included, e.g. when policies are mapped even if the EU legislation is not explicitly mentioned, or where there is strong thematic alignment (e.g. data-driven innovation for ECGTD or circular training for R2R). There may also be cases of multi-directive attribution. Where appropriate, policies are linked to multiple pieces of EU legislation (e.g. GreenPlus was coded under CSRD, CSDDD, and ESPR).
Source: OECD.
14. Irish business support is also linked to business obligations under the new EU legislation to identify how government support can ease business compliance, even where compliance is not direct or complete. The aim was to highlight how policies facilitate different stages of the sustainability journey, from data awareness to innovation and remediation (Box 3.4). The rules guiding the attribution are described in Annex Table 3.A.3.
15. A visualisation report has been built using Power BI Microsoft software. This solution enables exploring the information, and testing the mappings and linkages, while experimenting navigation and visualisation options for preparing the Responsible Business Compass. Some dashboards may be converging or even look slightly redundant on purpose.
16. Technically, the Power BI report leverages PBI data viz options, DAX codes and is complemented with Python programmes. It requires a pre-processing of data. Raw information was collected and classified in Excel along a SqL relational data model.
17. Limitations stem from using the native visual options provided by Microsoft Power BI, which restricts flexibility in customising visuals and integrating external code. Integrating other programming languages such as Python or JavaScript can enable more advanced data preprocessing, tailored visual development as well as more intuitive navigation.
18. The mappings of institutions and policy measures were revised based on feedback received from relevant Departments and agencies, and insights from a policy dialogue held in Dublin on 07 October 2025. The policy dialogue engaged Ireland’s officials across several Departments, agencies and levels of governance, including the Department of Enterprise, Tourism and Employment (DETE), the Department of Climate, Energy and the Environment (DCEE) and the Department of Agriculture, Food and the Marine (DAFM), Enterprise Ireland, InterTradeIreland, Bord Bia (Irish Food Board), Revenue Commissioners and Údarás na Gaeltachta. The outcome of these discussions is reflected in OECD recommendations for the future Compass.
19. The pilot tool was also presented and tested at that time, and during a multistakeholder event held in Dublin on 19 November 2025 that brought together the business community, including large enterprises and business associations, academia and civil society to discuss findings and helped gather insights on user expectations and preferences. The event kicked off the technical developments, with a public consultation on the pilot tool and what the future Compass could look like (from 19 November 2025 to 15 January 2026). The outcome of these discussions and this consultation are reflected in OECD recommendations for the future Compass.
EU legislation that requires businesses to identify and evaluate sustainability risks and/or impacts in their operations and/or supply chains, and relevant policies that can channel support for assessing
Note: Based on the policy mapping. Cut-off date: 15 January 2026.
EU legislation that requires businesses to share information about sustainability performance and relevant policies that can channel support for disclosing
Note: Based on the policy mapping. Cut-off date: 15 January 2026.
EU legislation that requires businesses to make their sustainability data audited and assured by an independent third party and relevant policies that can channel support for verifying/assuring
Note: Based on the policy mapping. Cut-off date: 15 January 2026.
EU legislation that requires businesses to provide ways for stakeholders to raise concerns and receive redressor compensation for harms caused and relevant policies that can channel support for remediating
Note: Based on the policy mapping. Cut-off date: 15 January 2026.
← 1. This pilot tool was developed for supporting the policy and multi-stakeholder dialogues held in Dublin in October and November 2025, and an online public consultation conducted between 19 November 2025 and 15 January 2026, to inform the OECD recommendations on the desirable features and functionality of the Responsible Business Compass.
← 2. The institutional and policy mappings were revised based on a policy dialogue with relevant Departments and agencies, held in Ireland in October 2025. Feedback and field knowledge from Irish policymakers was critical to consolidate analysis and mappings, in particular to discuss overlaps, possible synergies and gaps. Information for this report was collected through desk research from national documentation available online, which does not permit capturing all policy aspects, especially regarding co-ordination. The mappings also rely on the methodology designed for that Project which involves some degree of interpretation. The following analysis should be read with these limitations in mind.