This chapter explores Ireland’s alignment with the PCSD principles across the policy cycle — covering strategy formulation, planning, budgeting, engagement, implementation, and evaluation. It identifies areas where Ireland demonstrates strong leadership and institutional maturity, including whole-of-government coordination, stakeholder consultation, and strategic vision. It also outlines opportunities to further embed PCSD in administrative processes and highlights actionable pathways for improvement, supported by international examples and practical tools.
OECD Policy Coherence Scan of Ireland
Strengthening Institutional Mechanisms for Sustainable Development
Abstract
The OECD Recommendation on Policy Coherence for Sustainable Development (hereafter the “PCSD Recommendation”) provides a comprehensive standard to help countries equip policymakers and key stakeholders with the necessary institutional mechanisms and policy tools they need to enhance policy coherence for sustainable development (PCSD). The PCSD Recommendation is organised under three main pillars:
a strategic vision for implementing the 2030 Agenda for Sustainable Development underpinned by a clear political commitment and leadership
inclusive institutional mechanisms to address policy interactions across sectors, actors and levels of government
a set of tools to anticipate, assess and address domestic, transboundary and long-term impacts of policies.
These enablers are adaptable to national contexts and mutually reinforce each other to support coherent policymaking.
This chapter highlights current strengths, identifies gaps and suggests possible ways ahead for enhancing PCSD throughout the policymaking cycle in Ireland. It takes into account feedback on earlier drafts of the report provided during two multi-stakeholder workshops held in Dublin on 24-26 March 2025.
Policy formulation (strategic vision)
1. Strategy formulation: This stage involves identifying policy priorities and setting strategic goals. It includes gathering data, analysing problems and consulting with stakeholders to develop a clear policy direction.
2. Planning: In this stage, detailed plans are created to achieve the strategic goals. This includes drafting policy documents, outlining specific actions and allocating resources.
3. Budgeting: This involves allocating financial resources to support the planned actions. It includes preparing budgets, securing funding, and ensuring financial resources are used efficiently. This stage is also linked to public procurement for sustainable development.
Policy implementation (policy interactions)
1. Engagement: This stage focuses on involving stakeholders, including the public, in the policymaking process. It includes consultations, public hearings and other forms of stakeholder engagement to gather input and build support for the policy.
2. Implementation: This is the execution phase of the planned actions. It involves co-ordinating activities, managing resources and ensuring that the policy is implemented as intended.
Policy evaluation (impacts)
1. Monitoring, reporting and evaluation: This final stage involves tracking the progress of the policy, reporting on its outcomes, and evaluating its impact. It includes collecting data, analysing results and making adjustments as needed to improve the policy’s effectiveness.
Each policy stage is assessed to determine the application of the eight principles of the PCSD Recommendation, as detailed in Chapter 1, as essential mechanisms to systematically promote policy coherence for the achievement of the Sustainable Development Goals (SDGs) in an integrated manner. The alignment of the PCSD principles with the policy cycle stages is indicative rather than absolute for the purposes of this analysis (Figure 3.1).
Source: Authors’ elaboration.
This section assesses how PCSD is integrated into strategy formulation in Ireland, focusing on the PCSD principle most relevant to this initial phase of the policy cycle. Principle 1 emphasises the need to build a strong inclusive political commitment and leadership for PCSD at the highest political level to foster whole-of-government approaches to PCSD. Among other actions, adherents should:
a) enhance whole-of-government approaches to PCSD by defining priority areas, time-bound action plans and key performance indicators for making progress on PCSD and communicating results to the public
b) systematically apply a poverty, gender and human rights perspective to PCSD frameworks in line with the 2030 Agenda’s ambition to end poverty in all its forms everywhere, empower all women and girls, and achieve gender equality
c) introduce measures to promote PCSD within government structures so that commitment to PCSD outlives electoral cycles and changes in government, cabinet compositions or government programmes, including identifying a lead institution responsible for promoting, overseeing and implementing PCSD
d) build leadership capacity in the public service to consistently formulate, implement and monitor policies coherent with sustainable development in and across sectors.
Strengths
Ireland’s National Implementation Plan for the Sustainable Development Goals provides a whole-of-government foundation for PCSD
In Ireland, the Second National Implementation Plan (NIP) for the SDGs 2022-2024 spells out in its Strategic Objective 1 the Government of Ireland's commitment to “embed the SDG framework into the work of government departments to achieve greater policy coherence for sustainable development.” The NIP outlines various preliminary measures necessary to establish the foundation for enhancing PCSD. These measures encompass incorporating the SDGs into public administrative structures and enhancing capabilities at both the national and local government levels.
As a result of this second NIP for the SDGs, the existing whole-of-government approach has been updated with a new reporting mechanism aimed at integrating commitment to Agenda 2030 and the SDGs into key administrative, planning and accountability structures (statements of strategy, departmental annual reports, regulatory impact assessments [RIAs], memoranda to government, the budgetary process and consultation processes). The overall responsibility for this mechanism to promote the SDGs and oversee their coherent implementation across government lies with the Department of Climate, Energy and the Environment, (DCEE). The mechanism will seek specific updates on the work undertaken by a department to meet the target, any relevant action taken/planned, and progress to date.
In addition, the NIP for the SDGs sets out Ireland’s SDG implementation strategy and governance structure for 2022‑24, identifying the lead department for each measure, the delivery date and the stakeholders involved (see Annex A). The NIP sets out 5 strategic objectives and 51 actions, with 119 individual measures, to increase Ireland’s ambition and strengthen implementation structures for the SDGs. The first strategic objective is to enhance PCSD. This was manifested in Ireland's application through DCEE for support under the European Union’s Technical Support Instrument (TSI), the resulting project of which this report is part.
The ongoing development of Ireland’s Third NIP for the SDGs provides important opportunities for strengthening PCSD further. This process will include at least two phases of public consultation. It is also intended to update the SDG Policy Map and prepare a progress report and policy summary regarding the current plan.
A number of strategic documents foster inclusion
As outlined in Chapter 8 of the NIP for the SDGs 2022-2024, Ireland is committed to successfully implementing the 2030 Agenda's core commitment and principle of “Leaving No One Behind” (LNOB) in its policies and work. Moreover, several actions (Action 51) in the NIP for the SDGs 2022-2024 aim to explore and translate the LNOB principle to an Irish context. The SDG National Stakeholder Forum, held on 17 January 2023, was dedicated to this topic. The report (Government of Ireland, 2023[1]) resulting from the dialogue and working groups of different stakeholders and communities has helped to develop a common understanding of the principle and ensure its subsequent integration into the SDG planning and reporting structures. The outcome is that, from the Irish perspective, LNOB means ensuring “an inclusive and empathetic society that empowers everyone to engage with and be represented in decision-making, accelerating dignity, and enabling equal opportunities and equitable outcomes.”
Ensuring social inclusion and promoting the active participation of marginalised groups is crucial to putting the LNOB principle into practice. In Ireland, this objective is promoted through many strategies and programmes designed to encourage social inclusion and the active participation of marginalised groups Examples include:
The Roadmap for Social Inclusion 2020-2025: Under the remit of the Department of Social Protection (DSP), this roadmap (Government of Ireland, 2020[2]) is a framework that defines 7 high-level objectives driven by 66 commitments to achieve a 2025 ambition of reducing the number of people in consistent poverty in Ireland to 2% or less, and to make Ireland one of the most socially inclusive states in the European Union. Responsible departments are identified for each of the 66 commitments, with a timetable for implementation. In addition, commitments are measured against 22 targets. Progress towards the roadmap goals is set out in annual progress reports (Department of Social Protection, 2024[3]) with associated report cards (Department of Social Protection, 2024[3]) that detail progress on each of the 66 roadmap commitments. In addition, an independent mid-term review of the Social Inclusion Roadmap 2020-2025 (Department of Social Protection, 2023[4]) was undertaken to align the strategy with recent developments and identify remaining priorities. Ipsos (now Ipsos B&A) carried out consultations with stakeholders (Ipsos, 2022[5]), while the Economic and Social Research Institute (ESRI) reviewed progress indicators (Department of Social Protection, 2023[6]). The reports of these reviews were published at the Social Inclusion Forum 2023 (Community Work Ireland, 2023[7]).
Pathways to Work 2021-2025: Under the remit of DSP, this document is the government's national strategy for employment services, the overall framework for activation, and the employment support policy (Government of Ireland, 2021[8]). The strategy sets out 83 commitments under five “Strands of Action” to ensure better labour market outcomes for all: working for job seekers, employers, working for all – leaving no one behind, and working with evidence. A government department lead is identified for each commitment, and the delivery date is mentioned. Moreover, five other public policies were identified as complementary and interconnected to the government's economic recovery plan programme and the Pathways to Work 2021-2025 ambition (Government of Ireland, 2021, p. 15[8]). The Labour Market Advisory Council (Government of Ireland, 2020[9]) is responsible for delivering an annual progress report on Pathways to Work 2021-2025 to DSP. The inaugural report progress is available online (Labour Market Advisory Council, 2022[10]).
Sustainable, Inclusive and Empowered Communities: A Five-Year Strategy to Support the Community and Voluntary Sector in Ireland 2019-2024, under the remit of the Department of Rural and Community Development and the Gaeltacht (DRCDG), the strategy (Government of Ireland, 2019[11]) aims at ”producing a coherent policy framework and developing a strategy to support the community and voluntary sector and encouraging a co-operative approach between public bodies and the community and voluntary sector.” The strategy's action plan comprises 11 objectives and their respective outcomes, with several actions, a timetable and the government departments responsible for each objective, and an across-government approach to implementation.
Ireland’s 4th Open Government Partnership National Action Plan (2023-2025): This plan (Government of Ireland, 2021[12]), developed through a collaborative and participatory process, aims to enhance transparency, accountability and civic participation in policymaking. A key focus of the plan is fostering inclusion by ensuring that marginalised and underrepresented groups have opportunities to engage in decision-making processes. Commitments within the plan promote open data, inclusive policy design and greater access to information, all of which contribute to the broader LNOB principle. By strengthening public engagement mechanisms and supporting innovative forms of participation, the plan aligns with Ireland’s commitments to democratic renewal and social inclusion.
Young Ireland (2023-2028): This document sets out Ireland’s policy framework for children and young people up to the age of 24, covering the period 2023-2028. Its vision is to make Ireland a country where the rights of all children and young people are fully recognised and respected (OECD, 2024[13]).
The LNOB principle is also put into practice through Ireland’s international development co-operation programme, Irish Aid, part of the Department of Foreign Affairs and Trade (DFAT). Ireland’s international development policy, A Better World (ABW), is a whole-of-government approach informed by the overarching commitment to reaching the furthest behind first to support the achievement of the SDGs in developing countries and tackle extreme poverty and inequality. This policy provides a coherent framework for Irish Aid’s four policy priorities: gender-equality, reducing humanitarian need, climate action, and strengthening governance. The commitment to deliver for the furthest behind first is an evolution of Ireland’s longstanding and internationally recognised focus on the poorest of the poor and sets out a vision for inclusive sustainable development co-operation. The OECD DAC Peer Review (2020) and Mid-Term Peer Review (2023) illustrate this recognition by concluding that “Ireland has continued its leadership as an advocate for sustainable development”. As a whole-of-government policy, ABW facilitates an integrated and coherent approach to support the furthest behind at both international and national levels, as well as maximising Ireland’s influence at the European Union and multilateral fora.
Achieving gender equality in Ireland is a key priority, embedded in national and international policies, strategies and programmes, supported by a whole-of-government approach to various national strategies and policies, such as, for example:
National Strategy for Women and Girls 2017-2020: Creating a Better Society for All, under the remit of the Department Children, Disability and Equality, is the whole-of-government policy framework within which the government takes action to promote the rights of women and girls and enable their full participation in Irish society (Department of Justice and Equality, 2017[14]). To meet this ambition, six high-level objectives have been defined and broken down into actions, timetables and responsible departments. The strategy establishes interdepartmental teams to deal with implementation issues, regular and independent evaluations, and defining targets and indicators to measure and monitor progress following a defined timeframe. In addition, a Strategy Committee oversees implementation and advises on any necessary adjustments and/or additions to the strategy. Work is at an advanced stage in the development of the next National Strategy for Women and Girls with publication of the Strategy, pending approval by Government by Q3 2025. (Government of Ireland, 2024[15]).
The Irish Human Rights and Equality Commission (IHREC) is Ireland’s independent public body for human rights and equality (IHREC, n.d.[16]). It reports to the National Parliament (Oireachtas), and its mandate is established under the Irish Human Rights and Equality Commission Act 2014 (IHREC Act 2014). The IHREC published a Strategy Statement for 2022-2024 (IHREC, 2021[17]) that includes five strategic priorities to protect and promote human rights and equality in Ireland. The Strategy Committee that oversees the implementation of the above-mentioned National Strategy for Women and Girls 2017-2020 is chaired by the Department for Children, Disability and Equality (DCDE), and it includes the IHREC, women’s groups, civil society actors, the trade union movement and business representatives.
The Just Digital Ethical Framework was developed by Maynooth University researchers in collaboration with Microsoft Ireland (O’Sullivan et al., 2021[18]) to promote digital equality and ensure that no one is left behind as part of the 2030 Agenda. The framework led to the All-Ireland STEM Passport for Inclusion programme (Maynooth University, n.d.[19]), a collaboration between the University of Maynooth, Microsoft Ireland, Science Foundation Ireland and the Department of Education, which aims to address the lack of STEM (science, technology, engineering and mathematics) career opportunities for secondary school students from disadvantaged communities. The programme is being rolled out nationwide (2023-25), offering some 5 000 students a single track to higher education and a STEM qualification. Among other initiatives for greater inclusion, the programme targets 5 000 girls to achieve a university-accredited STEM qualification in their respective provinces.
Additional mechanisms reinforce the commitment to gender equality in public policy in Ireland, such as gender equality budgeting and the Citizens' Assembly.
Irish Aid plays an integral role in promoting inclusive sustainable development, utilising the focus on the furthest behind first as a springboard for action and collaboration for achieving the SDGs. Examples of this support include:
Progressing gender equality is a priority area of Ireland’s foreign policy (UN Women, 2015[20]), and according to the OECD, Ireland is ranked third among OECD countries in terms of the proportion of its development spending allocated to initiatives aimed at promoting gender equality (Government of Ireland, 2025[21]). For example, Ireland supports the Women in Politics Programme alongside the Inter-Parliamentary Union (IPU), a global forum for parliamentarians from 179 countries to support building more representative parliaments and strengthen the work of parliaments on gender equality. Additionally, DFAT oversees the National Action Plan (NAP) on UNSCR 1325, the Women, Peace, and Security (WPS) agenda, which forms a central element of Ireland’s broader commitment to gender equality at both national and international levels, including on the Island of Ireland. The NAP is coherent with the A Better World in its prioritisation of gender equality in all aspects of Ireland’s engagement in international conflict-affected and fragile contexts, as well as work on disarmament, supporting locally-led peacebuilding, and preventing gender-based violence (GBV). It is also establishes domestic commitments to support women and girls on the Island of Ireland affected by conflict and address the gender norms and inequalities that underpin violence and conflict.
Climate action is a core priority of A Better World with Ireland consistently championing the voices of the poorest and most vulnerable countries. Ireland directly supports the participation of experts from Least Developed Countries (LDCs) and Small Island Developing States (SIDS) in the annual UNFCC negotiations. DFAT coordinates closely with DCEE on Irish support for global climate action and initiatives.
Strengthening governance for effective institutions underpins Ireland’s effort to deliver transformative change, inclusive outcomes, and the realisation of human rights. Ireland’s advocacy for those left furthest behind is central to its work in achieving SDG16. For example, Irish Aid is internationally recognised for its promotion of civil society participation in developing countries, particularly women and young people. Ireland also engages with the Team Europe Democracy Initiative (TED) to promote democracy and human rights globally through work on accountability, rule of law, and civic participation.
Ireland is actively involved in global efforts to combat hunger and improve the sustainability of food systems (Irish Aid, 2023[22]). Ireland’s shared stakeholder-led agri-food strategy, Food Vision 2030 (Government of Ireland, n.d.[23]), aims to lead the transformation towards sustainable food practices, considering environmental, economic and social challenges and collaborating with various international bodies and initiatives, like the UN Food Systems Co-ordination Hub, Nutrition for Growth Summits, and the Committee on World Food Security. Ireland’s Food Vision 2030 is coherent with A Better World, working towards the sustainable agriculture and food systems that ensure the needs of those left furthest behind and people who are at risk of marginalisation remain centred in the Ireland’s approach. Ireland also serves on the Board of the UN World Food Programme (WFP) and the UN International Fund for Agricultural Development (IFAD) and took up a seat on the System Council of the Consortium of International Agriculture Research Centres, championing the priorities of gender, nutrition, climate, conflict and fragility.
In 2022, Ireland adopted a food systems lens to continue developing its national agri-food sector. This approach emphasises concepts such as One Health (Government of Ireland, 2022[24]) in collaboration with the Department of Health (DOH), as well as sustainability and resilience. Moreover, DFAT collaborated with the Department of Agriculture, Food and the Marine (DAFM) to engage with the Irish Forum on International Agricultural Development (IFIAD) in support of Ireland's role in Food Systems Transformation Pathways internationally. IFIAD co-ordinates Irish development non-governmental organisations (NGOs), universities, researchers, government, private sector and farming organisations engaged in international food systems partnerships to support knowledge sharing and peer learning. Box 3.1 provide inspirational examples from Germany.
Since 2002 and the adoption of its National Sustainable Development Strategy (NSDS), Germany has been committed to sustainable development, with updates in 2016 to align with the SDGs. Germany prioritises addressing poverty, gender equality and human rights in their policies, ensuring that their Sustainability Strategy includes specific action plans and impact assessments to contribute to the SDGs, particularly in areas like gender equality and poverty reduction. Moreover, Germany continues its efforts in the area of sustainable development, in particular by accelerating efforts following Agenda 2030. It uses various tools to involve the public and stakeholders in achieving the SDGs, such as participatory processes for updating its national sustainable development strategy and the active use of digital platforms to inform and involve citizens.
From the Voluntary National Review 2021, it is possible to follow the progress in the agenda. The 2021-2022 Action Plan for Human Rights underscores Germany's efforts, emphasising 25 national and international human rights priorities that align closely with the SDGs. These efforts span various policy areas to ensure human well-being, promote social justice and tackle inequalities. Moreover, Germany's commitment extends to promoting the One Health approach, emphasising the interconnectedness of human, animal and environmental health, thus supporting broader SDGs.
Central in Germany’s approach to sustainable development is gender equality (SDG 5), which is recognised not only as a standalone goal but also as a cross-cutting issue linked to poverty reduction, health, education, economic empowerment and reduced inequalities (SDGs 1, 3, 4 and 10). Germany’s policies emphasise ending all forms of discrimination and violence against women and girls, promoting equal pay and economic participation, ensuring access to sexual and reproductive health and rights, and enhancing women’s leadership across all sectors.
Source: UN High-Level Political Forum on Sustainable Development (2025[25]), Germany, https://hlpf.un.org/countries/germany.
Existing structures provide strategic guidance on SDG implementation and PCSD
The SDG Senior Officials Group (SDG-SOG) and the SDG Interdepartmental Working Group (SDG-IDWG) support implementation and a whole-of-government approach. These groups are essential for ensuring that representatives from various government departments collaborate to integrate the SDGs into their work and stakeholder interactions. They set priorities, supervise and track progress. The SDG-SOG consists of senior civil servants and does not necessarily change with a change of government. It may change due to staff movements.
The integration of the SDG-IDWG and consideration of PCSD into relevant programmes and strategies is co-ordinated by DCEE. The creation of the SDG-IDWG for the implementation of the 2030 Agenda marks a significant step forward in promoting PCSD within government structures. This framework is designed to ensure continuity of commitment to the PCSD across electoral cycles and changes of government, demonstrating an institutionalised approach to policy coherence. The agendas and items discussed by the SDG-IDWG are available to the public on the DCEE website. The terms of reference for the SDG-IDWG are currently under review.
Promising capacity-building initiatives are being rolled out for civil servants
Ireland has highlighted the need for public servants to actively embrace and take responsibility for the SDGs through a comprehensive government approach. This necessitates a thorough grasp of Agenda 2030 and its alignment with the civil service and state agencies' tasks.
However, as mentioned in the NIP for the SDGs 2022-2024, the 2021 consultation on the SDGs revealed a low level of awareness but a strong desire among agents to build their capacity in this area. The solutions proposed in this implementation plan include creating a bespoke training course for government departments and state agencies, linking the SDGs to staff work, setting out clear obligations and examples of best practice. In addition, an SDG toolkit with templates and case studies will be developed.
To achieve this, DCEE will consider rolling out, together with the development centre, One Learning and the IPA (Institute of Public Administration), an updated e-learning module together with a civil service SDG toolkit to clarify roles, increase capacity and raise awareness among all civil servants (Actions 17, 18, 19, 20 and 21). A circular will describe the specific responsibilities linked to the SDGs. The aim is to enable civil servants to usefully integrate the SDGs into their work, understand their role in the 2030 Agenda and make informed decisions in line with SDG principles.
The capacity-building programme and toolkit will assist civil servants in meaningfully engaging with and incorporating the SDGs into their work, being aware of their contribution to Agenda 2030, and taking decisions and actions informed by Agenda 2030.
Gaps
Political leadership and engagement on PCSD can be further enhanced
While policies, plans and strategies may adequately incorporate the SDGs, there is an opportunity to enhance implementation and PCSD in practice through enhanced and more visible top-down engagement and commitment. Additionally, fact-finding interviewees suggest that while initiatives to promote the SDGs are in place, their effectiveness could potentially be improved with a more centralised and robust direction to drive the PCSD agenda with greater authority and coherence.
Ireland’s commitment to the LNOB principle facilitates the integration of gender, poverty, and human rights perspectives into policymaking. However, a more comprehensive approach is needed to systematically maximise synergies, address potential trade-offs, and identify potential transboundary impacts of domestic policies.
Possible ways ahead
Complement existing bottom-up efforts with strengthened political commitment and leadership from the top, e.g. with an appointed PCSD Ambassador in the Department of the Taoiseach, to help mobilise all government departments to collectively pursue sustainable development. This can also be linked to the work on Policy Coherence for Development (PCD), which DFAT leads on international development. Box 3.2 provides an example from Finland on sustaining commitments to sustainable development across electoral cycles.
Identify key priorities and concrete actions to enhance PCSD and consider these for inclusion in the Third National Action Implementation Plan for the Sustainable Development Goals, followed by regularly monitoring progress.
Include an explicit commitment in the Third NIP for the SDGs to limit negative transboundary impacts on developing countries to ensure that policies contribute to sustainable development both domestically and internationally.
Strengthen existing SDG governance structures within government, such as the SDG-SOG, chaired by the Department of the Taoiseach and supported by high-level representatives from each department, to reinforce political leadership for PCSD. For example, this could include codifying mandates and better defining the responsibilities and accountabilities for promoting PCSD within government structures.
Take steps to strengthen the capacity for designing, implementing and monitoring PCSD, as part of other appropriate and similar themed training such as on climate action, health and wellbeing, or any new SDG courses or modules developed (see for example Box 3.3).
A mandate to prepare and deliver this training, ideally through existing channels, could be included in the Third NIP for the SDGs. Accompany the training with a strategic communication plan and roll-out plan that identifies the target audience, timelines and monitoring.
Create human resource incentives for PCSD analysis. The Government of Ireland could incentivise senior officials to promote PCSD and SDG analysis in their work and set objectives that would be reviewed during annual performance reviews, through the Performance Management and Development System (PMDS).
Since the early 2000s, Finland has been recognised for its comprehensive and forward-thinking approach to sustainability and PCSD. The country seamlessly integrates the SDGs into its national budgeting, planning and legislative frameworks. This ensures that all ministries actively contribute to a cohesive national strategy for sustainable development.
A key driver of this unified effort is the Finnish National Commission on Sustainable Development, chaired by the prime minister, reflecting the highest political commitment to sustainability. This body, established in 1993 and chaired by the prime minister, fosters cross-ministerial collaboration and ensures alignment across government actions. It also serves as a focal point for the main stakeholders in Finnish society. With 120 members and MPs representing various sectors, it strives to accelerate the implementation of Agenda 2030 by overseeing a comprehensive transformation of sustainability in Finland, guided by the NSDS. Progress on these initiatives is rigorously monitored and shared with society on an annual basis. In addition, the commission has a dynamic structure and is empowered to appoint divisions and working groups to address specific issues. The commission's work is supported and challenged by the Expert Panel on Sustainable Development and the 2030 Agenda Youth Group
This institutionalised approach provides resilience to political changes or shifts in government priorities and ensures that sustainable development remains a key national priority, regardless of the political landscape.
Source: Government of Finland (2020[26]), Finland’s 2020 VNR.
In collaboration with the Polish Ministry of Economic Development and with the support of the European Union's Structural Reform Support Programme, the OECD implemented an initiative to strengthen the civil service's capacity to effectively pursue the SDGs in Poland in 2021-22. The project pursued multiple objectives through various events and activities, including skills assessment. Based on the OECD Recommendation on Public Service Leadership Capacities, it assessed the skills of mid- to senior-level civil servants and specialist staff in strategic departments.
In addition, a comprehensive capacity-building programme was developed, consisting of thematic modules designed to enhance the capabilities of civil servants on critical areas such as Agenda 2030 and the implementation of the SDGs, long-term and horizontal planning, multi-level governance, stakeholder engagement, evidence-based policymaking, as well as targeted training for senior and middle managers, and train-the-trainer sessions. Through these efforts, the project aimed to accelerate the implementation of the SDGs in Poland by equipping civil servants with the necessary tools and expertise.
Source: OECD (2021[27]), Civil service capacities in the SDG era: An assessment framework, https://www.oecd.org/content/dam/oecd/en/publications/reports/2021/11/civil-service-capacities-in-the-sdg-era_0cfe67b0/a20bad7c-en.pdf.
Policy planning constitutes the second stage in the policymaking process and in building national policies fully informed by the 2030 Agenda. It involves considering the diverse, often conflicting, economic, social and environmental priorities and identifying potential synergies and trade-offs while ensuring a balanced and integrated approach to planning and implementation. To achieve this integration, specific mandates and mechanisms are necessary, allowing ministries and public sector agencies to align their respective sectoral programmes, budgets and policies with shared SDGs. This alignment is crucial to prevent duplication and allocate public resources in a more efficient and coherent manner.
This section outlines Ireland’s strengths and weaknesses related to PCSD Principle 2, which calls for defining, implementing and communicating a strategic long-term vision that supports policy coherence and orients the government and stakeholders towards common sustainable development goals. To this end, adherents should, as appropriate:
a) develop a strategic long-term vision that defines desired sustainable development outcomes, scenarios and actions to enhance coherence across sectors and government levels and between external and domestic policies in areas that are likely to affect developing countries
b) use existing tools such as strategic foresight, scenario development, and systems thinking approaches in the formulation and implementation of policies to identify, prevent and mitigate actual and potential adverse impacts on the well-being and sustainable development prospects of future generations.
Strengths
Project Ireland 2040 provides a national long-term strategy for a sustainable future
Ireland's strategy for the future, outlined in Project Ireland 2040 (PI2040), is the government's long-term overarching strategy aimed at creating a better, more resilient and sustainable country. The strategy encompasses both the National Planning Framework (NPF) and the National Development Plan 2021-2030 (NDP), which together form the foundation of PI2040. PI2040 serves as a guiding framework for public and private investments, setting the vision and strategic direction for Ireland's development up to 2040. The NPF’s national strategic outcomes (NSOs) align closely with the SDGs, particularly in areas such as climate action, clean energy, sustainable cities and communities, economic growth, reduced inequalities and innovation and infrastructure, as well as education and health.
The National Planning Framework (NPF) aims to best plan Ireland's demographic and economic growth by learning from experience and proposing a coherent strategy that aligns with improved investment and governance arrangements, focusing on Ireland’s three regions, the capital, the cities and the rural fabric in an integrated and balanced way. It includes a set of shared national policy objectives (NPOs) drawn up based on in-depth analysis and consultation, for regional and local planning and sustainable development policy in Ireland. The framework also contains ten NSOs, which are a shared set of long-term goals for each community across the country. Moreover, as part of the strategic development of Ireland’s regions, the report includes key future growth enablers for each region.
For the integration of environmental considerations into future planning, a strategic environmental assessment (SEA), an appropriate assessment (AA) and a strategic flood risk assessment (SFRA) have been carried out, and the results have been fed into the process to ensure that these potential impacts are considered at this strategic level. In addition, the report draws on a demographic and econometric model developed by ESRI to project the growth and evolution of the Irish population over the next 20 years. As such, it establishes medium-long-term targets for population growth to 2040. This model includes econometric data, such as employment, jobs and house prices, and modelled the spatial distribution of the projected population. The baseline scenario forecasts a continuation of current trends and serves as a reference for developing alternative strategies.
The NPF was first published in 2018 and has recently been revised (April 2025) to reflect updated policy and legislation such as in relation to climate and nature, and to reflect changes that have occurred since 2018, including in relation to updated projections relating to population and demographics which have implications for the provision of housing, infrastructure and services.
In alignment with the NPF, a National Development Plan 2021-2030 (NDP), a ten-year national investment plan, was published, providing the necessary investments to implement the PI2040 strategy and budget for 2021-30. As such, Phase 1 of the report set out the progress made in the first three years of PI2040 under the existing NDP and each of the ten NSOs.
Additionally, as mentioned, Ireland’s Second National Implementation Plan (NIP) for the SDGs sets out the country’s SDG implementation strategy and governance structure for 2022-24 and forms part of a series of consecutive implementation plans, each building on the previous iteration, to work towards achieving the SDGs.
Ireland has also issued various guidelines and standards for planning authorities to ensure that new and existing developments align with sustainable development principles. These include design standards for new apartments, development plans, land activation measures in support of increased housing supply on zoned land such as the Residential Zoned Land Tax, and more. Furthermore, Ireland has also adopted a National Strategy on Education for Sustainable Development, which provides a framework to support the education sector's contribution to a more sustainable future at individual, community, local, national and international levels.
A number of tools exist for policy development
Ireland has a variety of tools to aid policy development in general (Figure 3.2), and some that are being used more specifically to review existing and new laws and regulations to check whether they are aligned or in conflict with sustainable development objectives. For example, the SDG Policy Map, outlined in the Second NIP for the SDGs, links the relevant national policies to the SDGs and targets. It helps to track Ireland's implementation of specific SDGs and to identify potential gaps or conflicts.
Other tools, such as the Cabinet Handbook, Public Spending Code, Infrastructure Guidelines and RIA Guidelines, could be used more proactively to foster PCSD.
Note: n=168. Respondents to the OECD survey were asked, “In your current role, how frequently are you currently using the following tools and guidance instruments for policy development?”. Response options included “never”, “occasionally”, “frequently”, “very frequently”, and “not applicable for my function”.
Source: OECD (2023[28]), Strengthening Policy Development in the Public Sector in Ireland, https://doi.org/10.1787/6724d155-en.
Ireland’s national Well-being Framework promotes a forward-looking approach
Ireland has developed the Well-being Framework (Government of Ireland, 2025[29]) (Figure 3.3), which is steadily being integrated into the policymaking system to assess and measure the country's progress beyond economic growth. The government published its first report in July 2021, outlining the vision, objectives and initial framework based on consultations. A second report, published in June 2022, focused on further consultation, research and refinement of the framework. The framework aims to inform policymakers by adopting a multidimensional approach, encompassing environmental, societal and economic factors, with an emphasis on sustainability and equality. It also incorporates subjective well-being. Unlike the Agenda 2030, which is both international and national, the reference framework for well-being remains focused on the national level. The initiative complements the 2030 Agenda, and efforts have been made to align the well-being framework with the SDGs. The framework emphasises sustainability and a commitment to preserving the well-being of future generations. An online portal dedicated to well-being has been launched.
In the NIP for the SDGs 2022-2024, Ireland recognises the need for greater involvement of young people in mechanisms for implementing and reviewing Ireland's national implementation of the 2030 Agenda, including future implementation plans, the Voluntary National Review (VNR) process and the National Stakeholder Forum. Actions have been put in place to create spaces for consultation with the National Youth Council of Ireland, which has experience working with different and targeted groups of young people. DCDE will be responsible for supporting this relationship (Action 46). Moreover, at the July 2023 UN High-Level Political Forum on Sustainable Development, civil society put forward the idea of a Commissioner for Future Generations. Relevant Departments can also leverage existing resources such as Ireland’s National Strategy for Children and Young People’s Participation in Decision-Making and the national centre of excellence, Hub na nÓg, which provides capacity-building and resources for policy makers to better enable children and young people’s participation (OECD, 2024[30]).
Source: Government of Ireland (2025), Understanding Life in Ireland: The Well-being Framework, https://assets.gov.ie/static/documents/second-report-a-well-being-framework-for-ireland-ae844ac9-3195-4546-94f4-2a1a4d6eb213.pdf.
Gaps
While a long-term strategy exists, progress in implementation is unclear
PI2040 defines a sound long-term global strategy that guides policymakers and stakeholders towards common SDGs. The integration of short-term objectives and targets is encouraged to accelerate the achievement of medium- and long-term goals. Nevertheless, while policies may adequately incorporate SDGs, the interviews conducted during the fact-finding mission in March 2024 highlighted a gap in the actual implementation of these policies, indicating a need for more effective execution strategies.
There is no systematic RIA of long-term and cross-border impacts
Regulatory impact assessments (RIAs) are compulsory in Ireland for major primary laws and subordinate regulations. Poverty impact assessments are a statutory part of the RIA system, aiming to shed light on the impact of the proposal on groups in poverty or at risk of falling into poverty. Child Rights Impact Assessments (CRIAs) have also been employed by the Ombudsman for Children’s Office on an ad-hoc basis to assess the impact of policies and laws and foster compliance with the Convention on the Rights of the Child (OECD, 2024[13]). However, there is limited evidence on the types of tools used to assess or anticipate the potential adverse impacts of national policies on future generations or developing countries. This includes a lack of comprehensive impact assessments and the systematic collection and use of performance information to evaluate policies' long-term and cross-border effects.
Performance data and evidence related to the objectives and targets are not systematically integrated across strategic frameworks, raising concerns about coherence and effectiveness in policy formulation and implementation.
Possible ways ahead
Embed the SDGs in the memoranda to the government to ensure they are consistently factored into policy considerations across various government departments and levels at the start of the policymaking process.
During the workshop held within the framework of this project on 24-25 March 2025 in Dublin, participants underscored the need to build greater capacity in the centre of government to ensure that Memoranda to Government do consistently and explicitly reflect the SDGs. This aligns with and builds on progress under Action 14 of the second National Implementation Plan – “Assess the potential to introduce the requirement to examine the impacts of proposals on the SDGs in all Memoranda to Government”.
Assess whether the National Policy Objectives (NPOs) and National Strategic Objectives (NSOs) outlined in the NPF (and related indicators) are concretely used as compasses across government departments at all levels to achieve alignment in developing policy frameworks and strategies. Identify and remove overlaps or duplications and resolve policy contradictions.
Develop and define short-term objectives and targets to achieve the medium- and long-term goals in the PI2040 strategy. This could be achieved by focusing on initiatives and policies at the local level (e.g. county development plans, climate action plans and corporate plans), thus ensuring a strategic whole-of-government approach involving sub-national levels.
Consider appointing a Commissioner for Future Generations, as suggested by fact-finding interviewees and in subsequent workshops, to ensure that the interests and needs of future generations are systematically included in long-term planning (Box 3.4).
Strengthen the integration of performance data across strategic frameworks to ensure a more systematic use of RIA and ex post evaluations to inform PCSD efforts before and after implementation.
The 2015 Well-being of Future Generations (Wales) Act aims to improve the social, economic, environmental and cultural well-being of Wales, outlining seven well-being goals for national and local governments. In support of the act, the duties of the Future Generations Commissioner for Wales are to promote sustainable development principles, and act as a guardian of the ability of future generations to meet their needs and encourage public bodies to take greater account of the long-term impact of the things they do; and monitor and assess the extent to which well-being objectives set by public bodies are being met.
Specifically, the law allows the commissioner to:
provide advice or assistance to a public body
provide advice to the Auditor General for Wales on the sustainable development principle
provide advice or assistance to a public services board in relation to the preparation of its local well-being plan
provide advice or assistance to any other person who the commissioner considers is taking (or wishes to take) steps that may contribute to the achievement of the well-being goals
encourage best practice among public bodies in taking steps to meet their well-being objectives in accordance with the sustainable development principle
promote awareness among public bodies of the need to take steps to meet their well-being objectives in accordance with the sustainable development principle
encourage public bodies to work with each other and other persons if doing so could assist them in meeting their well-being objectives
seek the advice of an advisory panel in relation to the exercise of any of the commissioner’s functions.
The commissioner can also research the extent to which the well-being goals and national indicators are consistent with the sustainable development principle. Finally, the commissioner can conduct formal reviews to provide insight into how public bodies apply the Well-being of Future Generations (Wales) Act and make recommendations to advise on how the public body should apply it in the future.
Source: Future Generation Wales (2023[31]), Future Generations Commissioner Equality Strategy 2023-2027, https://www.futuregenerations.wales/about-us/future-generations-commissioner/.
In the third stage of the policy cycle, financing comes into play after policies have been formulated and planned, necessitating a careful consideration of financial capabilities. Government budgeting emerges as a critical policy instrument, facilitating the strategic management of financial resources. Public procurement is another tool for policy integration. These processes are essential for supporting the implementation of various plans, programmes and policies aimed at achieving predetermined objectives related to the SDGs.
This stage is also linked to public procurement practices for sustainable development.
The following section assesses the extent to which the SDGs are integrated into Ireland’s budget and procurement processes, in line with PCSD Principle 3. This principle calls for improving policy integration to better incorporate sustainable development into policy and finance and capitalise on synergies and benefits across economic, social and environmental policy areas, as well as between domestic and internationally recognised objectives, such as the SDGs. To this end, adherents should, as appropriate:
a) make strategic use of policy planning mechanisms and tools, including the budget process and public procurement, to manage synergies and trade-offs and integrate sustainable development into sectoral policies
b) incorporate a PCSD/sustainable development lens into national development plans, sustainable development strategies and financing plans and develop supporting tools such as guidelines or regulations, as well as co-ordination mechanisms for ministries and government agencies to align their mandates, policies and sectoral objectives with broader SDGs
c) integrate regional and territorial development into sectoral policies to achieve greater synergies with long-term strategic planning for the implementation of the SDGs
d) take a whole-of-government approach to development policy and finance to diversify the resources and linkages beyond official development assistance that support sustainable development impact, including domestic resources, private investment, remittances and philanthropic flows, as well as the promotion and protection of human rights.
Strengths
Ireland’s use of performance budgeting is conducive to SDG budgeting
Performance-based budgeting uses performance information to guide resource allocation decisions, with the aim of aligning budget allocations with desired outcomes. It strengthens transparency and accountability in the use of public funds, enabling better control by the government, the political system and the public (OECD, 2024[32]).
In Ireland, performance budgeting has evolved over time:1
In 2012, Ireland introduced performance reporting as part of public expenditure reforms (Government of Ireland, 2023[33]). Each government department annually sets performance and equality targets through the Revised Estimated Volume for the Public Service. These targets include output metrics related to funded activities and outcome metrics measuring changes in the ultimate objective or goal that the activity is designed to generate. The Public Service Performance Report (PSPR) is then published annually, detailing departmental performance against the previous year's targets and their impact. The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (DPER) compiles the PSPR.
In 2017-18, Ireland introduced an Equality Budgeting programme (Government of Ireland, 2019[34]). This programme is anchored in the existing performance budgeting framework and aims to increase transparency and accountability on how resources are used to advance equality, reduce poverty and strengthen economic and social outcomes across all sectors of society. Thus, progress towards these metric targets is reported in the PSPR published annually. A programme pilot was conducted in 2017. According to the OECD (2021[35]), the equality budgeting pilot helped advance performance budgeting in Ireland by encouraging departments to set specific targets where they would otherwise set indicators and by improving the collection of performance data. The latest PSPR 2022 includes 31 sets of equality budgeting metrics in which all departments have participated. The metrics of the equality budgeting programme are continually reviewed and refined to meet international standards. To this end, the government has established the Expert Advisory Group on Equality Budgeting (Government of Ireland, 2019[34]) to contribute to the development and roll out of the programme and, since 2021, the Interdepartmental Group on Equality Budgeting (Government of Ireland, 2019[34]) composed of a senior member of staff from each department, to ensure the full implementation of equality budgeting, including the Well-being Framework, across departments.
In July 2021, Ireland launched the Well-being Framework (Government of Ireland, 2025[29]) as a cross-government initiative to consider the impact of public policy on people’s lives and go beyond gross domestic product (GDP). The framework includes 11 dimensions of well-being, encompassing areas such as housing, skills, work, health and community. The Well-being Information Hub,2 hosted by the Central Statistics Office (CSO), covers 35 indicators across these 11 dimensions. In recent years, DPER has used the Well-being Framework to provide a cross-governmental look at selected measures presented in the Expenditure Report34 and provide a cross-governmental description of total Voted Government Expenditure.56 Work is underway to integrate this approach into policymaking, including annual analysis of indicators, integration into the budget cycle, promotion of international knowledge sharing and sectoral applications.
Since 2018, a series of Green Budgeting (Government of Ireland, 2023[36]) reforms have been implemented by both DPER and D/Finance to embed climate and environmental goals within budgetary processes, building on the equality and well-being budgeting mentioned above. Ireland actively participates in training and exchanges initiatives on green budgeting with EU institutions and other Member States, aiming to share expertise and learn from international best practices. For example, Ireland has chaired the OECD Paris Collaborative on Green Budgeting7 and participates in The Coalition of Finance Ministers for Climate Action.8
Several initiatives have demonstrated Ireland's commitment and progress towards integrating the SDGs into its budgetary processes and achieving the 2030 Agenda. DPER highlights in Strategic Goal Two of its 2023-2025 Strategy Statement (Figure 3.4) Ireland’s engagement to strengthen the budgeting process through greater use of evidence and the achievement of key climate action, equality, well-being, and sustainable development outputs and outcomes.
Source: Government of Ireland (2023[37]), Statement of Strategy 2023-2025, Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, https://www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/publications/statement-of-strategy-2023-2025/.
The NIP for the SDGs 2022-2024 outlined complementary efforts, including the development of an SDG Policy Map that links each SDG and target to relevant national policies and strategies, and the operation of the SDG Unit within DCEE to co-ordinate and monitor the implementation of the SDGs across government departments and agencies.
Implementation of Green Public Procurement across the public sector is encouraged
Green Tenders, an action plan on Green Public Procurement (GPP), published in 2012, was the first action plan on GPP in Ireland (Government of Ireland, n.d.[38]). In response to the Climate Action Plan 2019, the DCEE and the Office of Government Procurement (OGP) developed Circular 20/2019 to instruct government departments to consider including green criteria in public procurement processes in circumstances where clearly defined, quantifiable, verifiable, and measurable criteria exist. To assist in the provision of green criteria that can be incorporated into public procurement in line with Circular 20/2019, the Environmental Protection Agency (EPA) published an updated Green Public Procurement Guidance for the Public Sector in September 2021. Launched at the EPA Circular Economy Conference, the general guidance was accompanied by GPP criteria for ten sectors. In 2022, the OGP led the development of an online search tool, the GPP Criteria Search, that allows users to rapidly find, select and download the Irish GPP criteria relevant to a specific procurement project.
Following a government decision to review Green Tenders, DCEE, as the lead government department in developing Ireland’s GPP policy, published a new GPP policy, Buying Greener: Green Public Procurement Strategy and Action Plan 2024-2027 in April 2024. The Strategy sets out 54 actions to drive the implementation of green and circular procurement practices across the public sector. The Strategy also includes a key sectoral focus with 12 targets set out that are related to a number of areas of public procurement within the economy such as construction, food, ICT and textiles.
In 2024, the EPA published updated national GPP guidance and accompanying criteria sets for priority sectors that support the inclusion of sustainable and green practices into public sector procurement procedures.
Development policy and finance help to diversify resources
Ireland has diverse resources supporting sustainable development beyond official development assistance. This is reflected in its engagement with various stakeholders from diverse sectors, such as, for example, the private sector, academia and NGOs through various programmes and fora. Public-private partnerships are referenced as crucial in translating commitments into concrete action to achieve SDG targets, highlighting the consideration of various non-financial factors in the pursuit of sustainable development. Ireland recognises that the business sector is an essential partner for investment, job creation, innovation and transformational change to prevent negative social and environmental impacts that threaten the achievement of the SDGs and human rights.
Gaps
There is currently no way to track financial resources against the SDGs
Currently, there is no process in place to include an SDG or PCSD lens in the budget cycle (Government of Ireland, 2018[39]) or track SDG expenditure nationally. This can potentially impede effective budgetary planning, hindering the support for SDG achievement and the assessment of policy impacts on sustainable development outcomes. While Ireland is exploring integrating SDGs into budgetary and procurement processes, this integration could be more explicit. Efforts are needed to ensure that financial allocations support not only Ireland’s Well-being Framework but also the attainment of specific SDG targets.
In 2023, DPENDR undertook brief scoping exercise to examine the possibility of using the SDG Policy Map to tag Public Expenditure. Some high-level research has also been completed by consultants and is currently being assessed by DCEE prior to sending to DPER for their inputs.
The OECD suggests a five-step approach for SDG budgeting, in line with the approach developed for gender budgeting:
Component 1. Strategic arrangements: This component outlines the foundational elements for effective SDG budgeting. It explores the essential governance structures and strategic arrangements. This includes looking at the Department of Finance’s and DPER’s pivotal roles and the supporting roles played by other departments across the government.
Component 2. Tools and methods: This component guides officials in selecting the most suitable SDG budgeting tools and methods for their specific budgeting systems. It explores how to integrate SDG perspectives throughout the budget cycle, from planning and formulation to performance monitoring.
Component 3. Enabling environment: This component focuses on creating a supportive environment for effective SDG budgeting. It explores how to develop guidance and training programmes that enhance the capacity of officials to implement SDG budgeting. Additionally, it gives tips for robust data collection, analysis and interpretation to support evidence-based decisions.
Component 4. Transparency and accountability: This component explores how transparency and accountability can enhance the credibility of SDG budgeting. It examines best practices for developing informative SDG budget statements and discusses the role of external stakeholders, including citizens and parliament, in informing, examining and improving the effectiveness of SDG budgeting.
Component 5. Impact: This component focuses on ensuring that evidence and analysis gathered through SDG budgeting is systematically considered in policy development and budget decision-making. It also shines a light on measurement frameworks and indicators that can be used to track the progress and effectiveness of SDG budgeting, strengthening its impact over time.
Embedding sustainability criteria into public procurement processes merits further attention. While some steps have been taken, this area could benefit from more concrete actions to ensure that procurement practices align with the SDGs.
Finally, there seems to be an opportunity to improve synergies between the programmes and forums that serve to create links between different sectors to make progress towards the SDGs. While there have been clear efforts to include the general public and increase awareness through, for example, the SDG Champions programme, Tidy Towns, and participation in Ireland’s second VNR via the SDG Stakeholder Forum, additional efforts could serve to further increase enthusiasm and stakeholder participation.
Possible ways ahead
Encourage SDG budgeting. SDG budgeting can help ensure that financial planning and allocation support the achievement of the SDGs. It can also stress that the potential impact on future generations and other countries of new policy proposals should be considered. Ireland could build on DPER’s scoping exercise in 2023 to examine the possibility of using the SDG Policy Map to tag public expenditure. Ireland could also consider developing practical guidelines for integrating the SDGs into budgetary processes, including through peer learning with other countries.
The 24-25 March 2025 workshop underlined the need to link up with the SDGs more explicitly also at project level, ensuring that grant management and project management frameworks can enable the government to measure the impact of project-related spending decisions on the SDGs.
Encourage closer alignment between the SDGs and Ireland’s Well-being Framework. In the absence of SDG budgeting, Ireland could encourage closer alignment between the SDGs and the national Well-being Framework, as suggested during the March 2024 fact-finding mission. Concrete actions could include integrating well-being indicators into SDG-related policies and initiatives, and vice versa, ensuring that both frameworks mutually reinforce each other's objectives (an example from New Zealand is found in Box 3.5).
Strengthen efforts to embed sustainability criteria into public procurement processes. This could involve strengthening the Green Tenders guidelines and standards to prioritise sustainability considerations and providing training for procurement officers on sustainable procurement practices. Elements of this are included in Buying Greener: GPP Strategy & Action Plan 2024-2027, which was published in April 2024.
Assess the coherence of composite indicators. Conduct an assessment to evaluate the coherence and integration of composite indicators across various strategies to identify how effectively these indicators contribute to achieving the SDGs and where adjustments may be necessary for better alignment.
Leverage the private sector for accelerated SDG implementation. Evaluating and highlighting the successes of public-private partnerships on specific themes could help raise awareness of the progress made by these partnerships. There is also an opportunity to use platforms such as the SDG Champions programme to further encourage organisations and companies to embed the SDGs into their corporate social responsibility strategies and budgetary planning.
In 2019, New Zealand introduced its first Well-being Budget, grounded in the Living Standards Framework (LSF). This framework assesses policy impacts on intergenerational well-being, integrating economic, social, environmental and cultural dimensions. The Well-being Budget shifted fiscal planning away from a GDP-centric approach, requiring all budget proposals to undergo a multidimensional assessment of their broader societal impact.
Over the years, New Zealand has continued refining this model. The 2022 budget reinforced well-being priorities by allocating significant resources to the Emissions Reduction Plan, community renewable energy projects, and financial support for individuals facing cost-of-living pressures. By mid-2023, 92% of the initial 2019 well-being investment had been spent or committed, with a substantial portion directed toward health initiatives.
In 2024, the government announced a shift in its budgetary approach, moving away from explicitly using the "Well-being Budget" terminology. However, the integration of well-being principles into fiscal planning remains a key element of New Zealand’s policy framework, aligning with the OECD's PCSD principles.
Source: Jaquiery (2022[40]), “New Zealand: Changing the Conversation on Well-Being”, https://www.imf.org/en/News/Articles/2022/01/26/cf-new-zealand-changing-the-conversation-on-well-being; Mental Health and Wellbeing Commission (2024[41]), “Where did the $1.9 billion Wellbeing Budget go?”, https://www.mhwc.govt.nz/news-and-resources/budget-investment-report/.
Stakeholder engagement, including public hearings and consultations, is critical for ensuring citizen buy-in and ownership of a country’s sustainability agenda. Accelerating the implementation of the SDGs also relies on greater engagement of parliaments in the decision-making process. In Ireland, the Houses of the Oireachtas play an essential role at all levels of government by enacting laws, adopting budgets and ensuring accountability, also regarding national plans and strategies for the effective achievement of the SDGs, and as an interface between citizens and state institutions.
The following section assesses the mechanisms put in place in Ireland to consider PCSD in the engagement stage against Principle 6, which calls for engaging stakeholders effectively to sustain broader support for PCSD and its implementation. To this end, adherents should, as appropriate:
a) engage proactively with stakeholders in different phases of the policy cycle, including through the exchange of knowledge and expertise, to develop and prioritise initiatives for enhancing PCSD, making specific efforts to reach out to the marginalised and vulnerable groups in society and to advance inclusive social and economic development, in line with the aspirations of the SDGs
b) work with stakeholders to raise public awareness and mobilise support on sustainable development and government commitments supporting PCSD, through campaigns, policy dialogue, capacity building and information sharing.
Strengths
Ireland has a strong culture of engaging stakeholders to foster inclusive policymaking
Ireland consistently engages with stakeholders in policymaking. For the development of the Second NIP for the SDGs 2022-2024, consultations in 2021 served to collect input from a range of stakeholders, including voluntary and civil society organisations, networks of business representatives, higher education bodies, trade unions, politicians and state departments, and local authorities. Feedback received included 1 000 responses to a market survey; 353 responses to a public consultation on an online platform; 2 972 responses to a survey conducted of state departments and agencies; and 894 responses to a survey conducted of local authorities. Key recommendations from these consultations included the implementation of accessible reporting and accountability frameworks, with a strengthened role for the Oireachtas, as well as increased opportunities for public participation and meaningful engagement processes that are inclusive and accessible to all.
Ireland has put in place several initiatives to increase awareness and communication of the SDGs through mechanisms inclusive of all stakeholders, strengthening cross-sector partnerships. Notably:
The National SDG Stakeholder Forum is an engagement mechanism where representatives from civil society, NGOs, academia, business, community groups, and government collaborate to support Agenda 2030. Forum sessions and the resulting insights feed into policymaking processes, strengthening representativeness and serving as a channel of communication with all stakeholders. An SDG Forum Committee has been put in place to reinforce the design and communication of the sessions (Action 34). The VNR 2023 was shaped through two National SDG Stakeholder Forums.
Ireland established the SDG Champions Programme in 2019, an annual programme of several champions selected from the public, private, community, voluntary and NGO sectors. The organisations participate in different meetings and activities and act as advocates or promoters of the SDGs and sustainable development to the public and within their own networks. Following a public consultation, as well as feedback from the first Champions group, the design of the programme was reviewed, and an improved format was created for the programme going forward, as mentioned in Action 35 of the NIP for the SDGs 2022-2024.
Citizens’ Assemblies9 in Ireland are a strong and recognised deliberative democracy exercise that gives a voice to Irish citizens and involves them in key policy and legislative debates faced by Irish society. The Citizens' Assembly brings together 99 randomly selected members of the public – who are not typically involved in policymaking or legislative proposals – to deliberate and exchange views on a specific topic, resulting in a series of recommendations for the government and the Oireachtas to consider. In 2020-21, an assembly was held on gender equality (The Citizens' Assembly, 2021[42]) and in 2022 on biodiversity loss (The Citizens' Assembly, 2023[43]). For example, the Assembly on Gender Equality took place in several stages: Oireachtas Establishment Motions, Assembly Reports and Recommendations, Government Statement, Oireachtas Committee Debates and Oireachtas Committee Final Report.
As mentioned in Action 15 of the NIP for the SDGs 2022-2024, the government also plans to develop an SDG tagging system on public consultations (Action 15) on gov.ie. As part of this effort, government departments and local authorities will be required to specify and tag the relevant SDGs for each consultation they upload. This tagging system will enable the public to easily search for and access consultations related to specific SDGs of interest.
More generally, in 2016, DPER published Consultation Principles and Guidance (Government of Ireland, 2016[44]), a formal document and tool to provide guidance for public bodies considering carrying out a public consultation. These were recently evaluated and updated (Government of Ireland, 2024[45]).
Ireland’s Fourth Open Government National Action Plan 2023-2025 provides additional guidance for stakeholder engagement. A recent OECD (2023[28]) report on Strengthening Policy Development in the Public Sector in Ireland and a survey highlighted that 45% of the surveyed policymakers reported the frequent use of different stakeholder participation methodologies to feed policymaking. In addition, Ireland can leverage existing resources and structures to strengthen child and youth engagement, including its National Strategy for Children and Young People’s Participation in Decision-Making, the resources provided by its national centre of excellence Hub na nÓg, as well as local children and youth councils (Comhairle na nÓg) and the National Youth Assembly (OECD, 2024[30]; OECD, 2024[13]).
The Planning and Development Act 2000 (and the 2024 Act which is currently being implemented), set out statutory consultation arrangements in relation to plan-making and decision-making in the planning system. This includes consultation with prescribed bodies and with the public by the Government, Regional Assemblies, Local Authorities and An Bord Pleanála. These bodies, including An Taisce and the Environmental Pillar, provide observations and recommendations, contributing to more informed and inclusive decisions. For example, An Taisce is consulted on a range of development consent and policymaking processes, including strategic infrastructure developments, regional strategies and environmental impact assessments.
Sectoral engagement strategies can provide tailor-made solutions and reduce duplication
Ireland is exploring new ways to complement existing mechanisms with additional sectoral engagement approaches. Tailor-made engagement mechanisms have been sought specifically in the business, education and youth sectors (NIP for the SDGs 2022-2024, Chapter 7). The main purpose is to avoid duplication of resources and the burden on individuals/organisations of participating in multiple forums with overlapping objectives.
For example, the National Strategy on Education for Sustainable Development (ESD) to 2030 provides a framework to support the education sector's contribution toward a more sustainable future. Co-sponsored by the Department of Education, the Department of Further and Higher Education, Research, Innovation and Science (DFHERIS), and the Department of Children, Disability and Equality, the strategy emphasises embedding sustainable development concepts across all levels and sectors of education. Additionally, the recently announced Senior Cycle subject "Climate Action and Sustainable Development" will empower students to engage with key sustainability challenges, fostering future generations’ involvement in these efforts.
The Second National Implementation Plan for the Sustainable Development Goals highlights the role of parliament in overseeing SDG implementation
Parliamentarians play a crucial role in ensuring that implementation of the 2030 Agenda is just, equitable and leaves no one behind and that sustainability issues are an essential part of a country’s legal framework. Moreover, parliamentarians can apply various tools and mechanisms to support SDG implementation in their countries (Fetting, 2021[46]).
In Ireland, the Oireachtas committees are composed of Teachta Dála (TDs) (deputies to the “Dáil”, the lower house of the Irish parliament) and/or senators, who may invite third parties to their meetings to discuss various issues and advise parliament (House of the Oireachtas). Depending on their category, departmental committees or thematic committees (Houses of the Oireachtas, 2021[47]) can examine all aspects of policy relevant to a department, including proposed legislation, expenditure estimates and governance issues, examine specific themes, or solicit submissions and organise third-party auditions and draft reports outlining the commission's findings and recommendations with a view to influencing policy decisions or legislation. Committee public meetings are broadcast live and are recorded. They may also publish reports on specific issues.
The NIP for the SDGs 2022-2024 and the VNR 2023 highlight the important role of the Oireachtas in monitoring and overseeing the progress on the SDGs. This role is also underpinned by Standing Order 100(4) relating to the work programme of committees, which states that each committee’s annual work programme should include: “(c) progress on the implementation of the Sustainable Development Goals set out in the United Nations 2030 Agenda for Sustainable Development, as are within the scope of the Committee’s orders of reference as set out in Standing Order.” Moreover, Oireachtas committees were regularly consulted on the draft of the NIP for the SDGs 2022-2024 report. Action 4 of the NIP for the SDGs 2022-2024 foresees strengthened engagement with Oireachtas committees to review SDG monitoring and reporting mechanisms.
A recent publication from the Joint Committee on Disability Matters entitled Towards Harmonisation of National Legislation with the United Nations Convention on the Rights of Persons with Disabilities (Houses of the Oireachtas, 2024[48]) references strong links to Agenda 2030 and the SDGs.
Gaps
Stakeholder engagement could benefit from a more co-ordinated approach
While existing mechanisms complement each other and demonstrate progress, no single co‑ordinated whole-of-government approach to stakeholder engagement exists. The level of connection and involvement of top political leaders is also not well-defined. This raises questions about the extent to which stakeholder feedback and insights reach decision-makers at the highest levels of government.
Another potential gap lies in the relationship and integration of stakeholder engagement mechanisms with other whole-of-government co-ordination tools and mechanisms. While Ireland has established structures like the SDG-IDWG, it is unclear how these mechanisms are effectively integrated with stakeholder engagement processes. This lack of integration may result in disjointed efforts and missed opportunities for synergy between stakeholder inputs and government policies.
Parliamentary engagement for SDG implementation could be strengthened and more explicitly mentioned in strategic documents
While the Oireachtas was involved in drafting and preparing the NIP for the SDGs 2022-2024, there are opportunities for a more ongoing role in concretely contributing to achieving the SDGs. Feedback received as part of the 2021 SDG consultation process for the NIP for the SDGs 2022-2024 indicated a desire to see an enhanced role for the Oireachtas. This was also highlighted repeatedly during the fact-finding mission in March 2024. It is noted that the committees decide who and when to invite to appear – in addition, only the Oireachtas itself can make these decisions.
While the NIP for the SDGs 2022-2024 recognises the role of parliament in ensuring accountability and a representative process, the role of the Oireachtas for sustainable development and PCSD could be strengthened in budgetary and monitoring processes.
Possible ways ahead
Strengthen co-ordination between stakeholder engagement initiatives such as the SDG Stakeholder Forum and the SDGs Champions programme, and ensure that their input is systematically considered in all stages of the policymaking cycle, including by government leaders. Leverage digital platforms to broaden the reach of public engagement efforts, ensuring diverse voices are heard, including children and young people.
Strengthen co-operation and co-ordination mechanisms between the SDG-IDWG, SDG-SOG, government departments and parliamentary committees.
The 24-25 March workshop also underlined the need for Parliament to have greater oversight of the government’s strategic initiatives to implement the SDGs.
Consider creating a Parliamentary SDG Committee or Sub-Committee that would be responsible for assessing and analysing laws through a PCSD lens, considering impacts here and now, elsewhere and in the future. This could be complemented with mandates on more systematic citizen consultations on policy coherence issues (country examples of parliamentary committees and sub-committees for sustainable development can be found in Box 3.6).
Consider appointing a parliamentarian rapporteur in every Oireachtas committee to ensure coherence across committees, address the interlinkages between the SDGs and identify cross-cutting issues. Consider broadening the opportunities and invitations for stakeholder participation.
Involve the parliament in sustainability assessments and monitoring. For example, a budget sustainability assessment could help determine whether the budget has been spent in accordance with the NIP, while the supreme audit institution and/or national statistical office could help examine the extent to which the budget spent has achieved the desired outcomes (see Box 3.7) for country examples). The parliament could also play a key role in monitoring efforts by being involved in the process of monitoring SDG implementation, including SDG indicator 17.14.1.
Finland was the first country to set up a parliamentary committee dedicated to the questions that are now part of the Agenda 2030. The Parliament's Committee for the Future was first set up in 1993 as a temporary committee but has now been a permanent feature of the Finnish Parliament since 2001. The counterpart cabinet member is the prime minister, and it comprises 17 members (MPs) of the Finnish Parliament. The committee serves as a think tank for future policy, science and technology in Finland. Since 2017, the government’s implementation of Agenda 2030 has been submitted to the Committee for the Future during each electoral term.
In Romania, the Parliamentary Sub-Committee for Sustainable Development was formed in 2015 within the Chamber of Deputies. It has the mandate to analyse the SDGs and include them in legislative projects. As such, committee members analyse how the proposed legislations contribute to achieving the SDGs and PCSD principles. The OECD has suggested that the Sub-Committee for Sustainable Development in Romania could be further strengthened by being promoted to the status of a secondary parliamentary committee tasked with systematically identifying the contribution of proposed legislative measures to sustainable development objectives.
Source: Eduskunta RIksdagen (n.d.[49]), Committee for the Future, https://www.eduskunta.fi/EN/valiokunnat/tulevaisuusvaliokunta/Pages/default.aspx; OECD (2020[50]), Romania: OECD Scan of Institutional Mechanisms to Deliver on the SDGs, https://dezvoltaredurabila.gov.ro/uploads/documents/Romania-Institutional-Scan_final.pdf; Fetting (2021[46]), Parliamentary Mechanisms in the Implementation of the 2030 Agenda, https://www.esdn.eu/fileadmin/ESDN_Reports/ESDN_Report_August_2021_Parliaments_and_SDGs_Final.pdf.
In Austria, the budget office within the parliamentary administration conducts an assessment of the budget in alignment with sustainable development. Every proposed budgetary measure is evaluated based on its contribution to achieving one or more SDGs. Additionally, the budget office occasionally conducts analyses of individual legislative proposals to assess their alignment with the SDGs.
The Lithuanian Parliament has adopted a resolution that calls on the government to incorporate the long-term strategic development goals into all policy documents, including budgetary plans and financial instruments.
In Estonia, the prime minister presents the budget to parliament, highlighting how it aligns with the objectives outlined in the National Strategy “Estonia 2035”.
Source: Fetting (2021[46]), Parliamentary Mechanisms in the Implementation of the 2030 Agenda, https://www.esdn.eu/fileadmin/ESDN_Reports/ESDN_Report_August_2021_Parliaments_and_SDGs_Final.pdf.
Once policies, plans or programmes have been formulated, budgeted and adopted, they need to be implemented. Coherent implementation of the SDGs requires horizontal co-ordination across sectors and between different policy departments, as well as vertical co-ordination between all levels of government (local, regional, global), in line with PCSD Principles 4 and 5.
Specifically, Principle 4 (co-ordination and horizontal coherence) calls for ensuring whole-of-government co-ordination to identify and mitigate divergences between sectoral priorities and policies, including external and domestic policies, and promote mutually supporting actions across sectors and institutions. To this end, adherents should, as appropriate:
a) use high-level co-ordinating mechanisms, whether located within the centre of government or a lead line ministry, as appropriate, to promote PCSD and the integration of sustainable development across central agencies, line ministries and other public institutions
b) establish clear mandates, capacities and mobilise adequate resources, as appropriate, for PCSD to identify policy divergences and conflicts related to the implementation of the 2030 Agenda
c) encourage formal governance arrangements and informal working methods that support effective communication between ministries and departments and between ministries and other public sector bodies under their aegis
d) build capacity in public administrations for PCSD and align training strategies and programmes for public actors with the principles and integrated nature of the SDGs.
Principle 5 (sub-national engagement and vertical coherence) calls for engaging appropriately sub-national levels of government in areas where they have a role in policy co-ordination to promote co‑ordinated actions and enhance coherence across levels of government for sustainable development. To this end, adherents should, as appropriate:
a) promote PCSD at different levels of government and work with key stakeholders to develop tools that support local and regional governments in applying PCSD in their legal frameworks, plans and actions for localising the SDGs
b) promote synergies among national, regional and local policies to better align with and contribute to relevant economic, social and environmental goals, including international commitments and international development co-operation objectives, within the scope of their responsibilities and in a balanced manner.
Strengths
Solid structures and clear mandates for SDG implementation support horizontal coherence
DCEE has the overall responsibility for promoting and overseeing the SDGs in Ireland, seeking also to enhance PCSD in this role. It develops the National Implementation Plans for the SDGs, which set out the governance, co-ordination and monitoring framework for the SDGs. The SDG-SOG, the SDG-IDWG and the SDG Data Governance Board (SDG-DGB) are the main bodies that support the implementation and reporting of the SDGs at the national level:
The SDG Senior Officials Group (SDG-SOG) is chaired by the Department of the Taoiseach and provides strategic co-ordination on SDG implementation. The SDG-SOG identifies priorities, reviews the preparation of Ireland's NIPs, and fosters collaboration among officials from different government departments in integrating the SDGs into their work and engagements with stakeholders. DCEE supports the SDG-SOG.
The SDG Interdepartmental Working Group (SDG-IDWG) assists the SDG-SOG and is responsible for supporting national policy development in relation to SDG implementation and preparing Ireland’s VNR. It is chaired by DCEE and comprises representatives from all government departments identified as having roles and responsibilities in relation to SDG implementation.
The SDG Data Governance Board (SDG-DGB) was established to source, develop and report on the statistical data for the indicators in each SDG and interlinked targets. It oversees the identification and management of national data needed for SDG reporting. Chaired by the CSO, its membership comprises representatives from each government department and agency.
The work of these bodies is supported by an SDG point of contact in departments, who co-ordinates the SDG-related activities within their respective functions. The Cabinet Handbook serves as an internal guide for ministers, detailing procedures for preparing matters to be addressed at government meetings.
With regard to coherence between external and domestic policies in areas that are likely to affect developing countries, DFAT co-ordinates activities through its international development programme, Irish Aid. DFAT provides official development assistance (ODA) to address the needs of the furthest behind living in some of the world’s poorest or most climate-exposed countries and those living in areas affected by conflict. Allocations for ODA have consistently been increased over recent years, with Ireland’s total ODA in 2023 amounting to €1.47 billion, excluding the eligible first-year costs for Ukrainian refugees in Ireland (overall total of €2.6 billion). Ireland’s ODA programme is regularly appraised; the OECD DAC Mid-Term Peer Review (2023) found that Ireland “has continued its leadership its leadership as an advocate for sustainable development, a staunch multilaterist, a good partner for civil society, and a promoter of development education”. The SDGs underpin Ireland’s international development policy, A Better World. This policy focuses on the central pledge of Agenda 2030 to reach the furthest behind first. It identifies four policy priorities: gender equality, climate action, reducing humanitarian need and strengthening governance. In turn these priorities are delivered through three clusters of intervention covering protection, people and food. This whole-of-government policy guides effective and impactful implementation to support coherence across Ireland’s efforts to achieve the SDGs.
In global fora such including the United Nations, in other multilateral fora, and in bilaterally, DFAT’s engagement is informed by ABW and its commitment to the realisation of SDGs. This includes work to ensure multilateral financial institutions are consistent with Ireland’s priorities of gender-equality, good governance, reduction of humanitarian need, and climate commitments. In other multilateral forums, such as the OECD DAC, DFAT engages with other providers of ODA to support policy engagement and promote high standards for development financing to achieve the SDGs. Through Irish Aid, DFAT also promotes the voices of civil society as a means to amplify the voices of the furthest behind and respond to the needs of marginalised and vulnerable people globally.
Global Citizenship Education (GCE) is an important component of Irish Aid’s work and example of effective implementation of SDG coherence between international and national levels. Irish Aid works with a wide range of partners in both the formal and non-formal education sectors, with schools and school networks, further and higher education sectors, NGOs, youth organisations, and community groups across Ireland. A wide range of global issues are covered from climate change to hunger, peace, global inequality and injustice. There is also a strong focus on raising awareness and understanding amongst the Irish public of the global dimensions of the SDGs.
Ireland has committed to enhancing PCSD and mainstreaming the SDGs into policymaking
The First NIP for the SDGs committed to mainstreaming the SDGs across government departments into existing and new policies. While this commitment has been achieved to varying degrees, more consistency and ambition are required to progress on PCSD across the government, in line with SDG target 17.14. The overall objective towards enhanced PCSD, outlined in the Second NIP for the SDGs 2022-2024, is to move Ireland towards a position where:
National policies are fully informed by Agenda 2030.
Greater dialogue is promoted between policymakers across sectors.
A high-level analysis of the principal national policies can identify areas of strength, gaps, synergies, and conflicts that need to be addressed to progress toward achieving the SDGs.
Specifically, Action 23(a) calls on all new national policies to incorporate references to relevant SDGs and targets and reflect how the policy interacts with Agenda 2030. The ongoing process of preparing the Third NIP for the SDGs provides an opportunity to strengthen PCSD in Ireland further (see Annex A).
Ongoing efforts seek to integrate the SDGs into the work of local authorities
Several examples illustrate the integration of regional and territorial development into sectoral policies in Ireland to strengthen synergies for achieving the SDGs. For example, the NIP for the SDGs 2022-2024 aims to integrate the SDGs into the work of local authorities to better support the localisation of the SDGs. The plan also contains 22 case studies to showcase some of the valuable initiatives and examples of best practice projects and programmes being implemented by a variety of sectors across the country. The plan includes five strategic objectives aimed at developing structures and methods for implementing the SDGs. Strategic Objective 2 is to integrate the SDGs into the work of local authorities to better support the localisation of the SDGs. This involves the recognition that local authorities have a central role to play in translating national policies into concrete and practical local action for the SDGs.
The local government sector in Ireland comprises 31 local authorities, including 26 county councils, 3 city councils and 2 city and county councils. The Department of Housing, Local Government and Heritage (DHLGH) provides a legislative and policy framework within which local authorities work and deliver services to the communities that they represent and serve. Some local authorities are actively advancing the SDGs by incorporating them into plans, forming partnerships, using mapping tools, providing training and organising information events. Efforts are underway to share these initiatives and best practices between local authorities through the development of an SDG Geohive and a newsletter.
In 2024, an SDG Localisation Working Group was established comprising representatives from the Local Government Management Agency (LGMA), the County and City Management Association (CCMA), DHLGH, DRCDG, and DCEE to advance localisation of the SDGs. This includes developing Ireland’s first Voluntary Local Review, a significant step toward improving alignment between local and national efforts. The terms of reference for the Working Group will be finalised in 2025.
The NPF is the government's high-level strategic plan for shaping the country's future growth and development up to 2040. The government is focusing on the role of state-owned land in urban development, with a view to creating housing, workplaces and leisure spaces. The strategy involves co‑ordinated planning for cities, with strategic plans for metropolitan areas (for Dublin, Cork, Limerick, Galway and Waterford). In addition, a streamlined planning process aims to maximise the economic value of marine areas and the land-sea interface, doubling the wealth of the oceans by 2030 and beyond. A series of NPOs and NSOs underpin the NPF's growth strategy.
Gaps
While SDG co-ordination mechanisms are strong, they do not have explicit mandates to foster PCSD
While high-level co-ordinating mechanisms exist for SDG implementation, they lack specific mandates to promote PCSD. For example, the mandate of the SDG-SOG was unclear to most fact-finding interviewees.
This means that while there are structures in place for co-ordinating sustainable development efforts across government departments, they may not be explicitly focused on promoting PCSD. Knowledge and operational mechanisms in place for PCSD are also limited, which could hinder the identification of policy divergence and conflicts related to implementing the 2030 Agenda.
While reports from IDWG minutes show that this co-ordination mechanism enables better communication and integration of the SDGs within government departments, there are no concrete results or data showing the outcomes of these mechanisms with regard to how they feed policymaking. Staff turnover and insufficient staffing levels pose additional operational challenges for actively assessing these mechanisms’ ability to enhance PCSD in practice.
At the local level, interviewees report a lack of resources allocated to sustainable development. Officers and/or managers often do this in addition to their day-to-day work on a voluntary basis, without a clear mandate or mention in their job descriptions.
Local SDG implementation is varied, and vertical coherence is limited
Intergovernmental vertical integration can be strengthened further. DHLGH is the department most closely linked to local government. It oversees the operation of the local government system, providing the policy framework within which local authorities work and deliver services to the communities they represent and serve.
Continuous efforts to promote community engagement and participatory approaches at the local level are essential to ensure that sustainable development initiatives are responsive to local needs and contexts. SDG Fora in June and October 2024 had a strong focus on community and lived experience, and this has continued into 2025. The SDG Fora were held in areas outside the capital and incorporated an online element to broaden accessibility. Efforts to include rural communities have also been strengthened by introducing an SDG-focused award in the annual national Supervalu Tidy Towns competition, encouraging greater participation from rural areas in sustainable development initiatives. However, during the fact-finding mission in March 2024, it was noted that rural communities often feel excluded from sustainable development efforts despite having valuable local initiatives, suggesting a need for more inclusive and geographically comprehensive approaches.
Possible ways ahead
Clarify mandates, roles and responsibilities of SDG co-ordination bodies. The SDG-IDWG was created to complement the work of the SDG-SOG and facilitate effective engagement and implementation of the SDGs at the intergovernmental level. However, there seems to be little exchange between the members of these two groups. To increase the efficiency of these mechanisms, it would be interesting to apply a hierarchical link between the SDG-IDWG and SDG-SOG members in all departments. This is already the case within the Department of Social Protection (DSP).
The 24-25 March workshop suggested explicitly mandating the SDG-SOG to identify synergies and trade-offs between sector-specific policies and their impacts on the SDGs, and regularly working with the IDWG to drive greater coherence in decision-making at the whole-of-government level. Participants underscored the need to deepen a deliberative approach with external stakeholders in identifying and addressing the policy and spending trade-offs.
Embed the SDGs in the memoranda to the government and link the Cabinet Handbook to the SDGs. The handbook, which serves as an internal guide for ministers, detailing procedures for preparing matters to be addressed at government meetings, could be informed by SDG interactions analysis to guide co-ordination efforts.
Consider conducting an assessment of the SDG-SOG’s results and achievements, with a view to identifying ways to enhance its effectiveness in promoting PCSD.
Allocate resources for PCSD to ensure that commitments to PCSD, such as those in the NIP for the SDGs, e.g. Action 23(a), are backed by adequate human and financial resources to implement PCSD in practice, at both the national and local levels of government.
Foster vertical coherence and integrate the SDGs into the work of local authorities. Build on the recommendations in the Second NIP for the SDGs 2022-2024, which propose training, the development and circulation of an SDG Toolkit relevant to the work of local authorities, the establishment of an SDG Network for the sharing of good practice between local authorities, the appointment of a specific SDG lead or champion within each local authority, greater communication and awareness of SDG-related work and initiatives being carried out within each organisation and the need for better incorporation and referencing of SDGs in existing work.
The 24-25 March workshop underscored the need for the government to ensure that local authorities possess the essential administrative infrastructure, tools and skills to implement the SDGs at the local level effectively. Workshop participants also suggested adapting a “Covid-era governance approach” – which allowed for rapid adoption and application of policies at the local level across the country – to manage the implementation of the Climate Action Strategy. Fast action by the government-funded Climate Action Regional Offices could help to drive greater PCSD within and across policy sectors in all regions of the country.
Build capacity and consider establishing clear targets and indicators aligned with the SDGs for regional development projects. Improved local capacity for data management for monitoring and assessing SDGs implementation is critical for ensuring that global goals are translated into concrete actions that reflect local priorities, needs, and contexts.
Germany has established comprehensive mechanisms to promote PCSD, notably through the State Secretaries' Committee for Sustainable Development and the German Council for Sustainable Development (RNE).
State Secretaries' Committee for Sustainable Development
This high-level committee comprises state secretaries from all federal ministries and is chaired by the Head of the Federal Chancellery. It steers the implementation of the German Sustainable Development Strategy and oversees its periodic updates. The committee provides strategic direction and serves as a platform for inter-ministerial co-ordination on sustainability initiatives.
German Council for Sustainable Development (RNE)
Established in 2001, the RNE is an independent advisory body that advises the federal government on sustainability policy. The council is comprised of 15 public figures from various sectors, including civil society, business, science, and politics. The federal government appoints members for three-year terms. The RNE develops contributions to implement the National Sustainability Strategy, identifies specific areas for action, and fosters public dialogue on sustainability issues.
In January 2023, the federal government appointed new members to the RNE. The council continues to play a pivotal role in advising on and promoting sustainable development policies in Germany.
Sources: Clean Energy Wire (2025[51]), RNE - German Council for Sustainable Development, https://www.cleanenergywire.org/experts/rne-german-council-sustainable-development; SDG Global Forum (n.d.[52]), The German Council for Sustainable Development (RNE), https://sdgglobalforum.org/members/detail/rne.
The 2030 Panel is an advisory body established in 2018 by the Danish Parliament's All-Party Coalition for the Sustainable Development Goals (the 2030 Network). The Danish 2030 Panel is tasked with integrating the SDGs into Danish society and economy, demonstrating Denmark's commitment to providing clear mandates and resources for PCSD. The panel is comprised of 20 strong and diverse stakeholders who have been elected as representatives of key players in Danish society. It works closely with businesses, organisations, and the public sector to promote sustainable practices in line with the SDGs and support the political work of the 2030 Network through knowledge sharing, analysis, and debate.
Source: The 2030 Panel (n.d.[53]), About the 2030 Panel, https://www.2030-panelet.dk/about-the-2030-panel/.
Monitoring, reporting and evaluation is the final stage of the policymaking process. It involves tracking the progress of the policy, reporting on its outcomes and evaluating its impact. It includes collecting data, analysing results and impacts, and making adjustments as needed to improve the policy’s effectiveness. It supports the design and implementation of evidence-based policies, reinforcing policy accountability and transparency, demonstrating results achieved against policy objectives, and assessing policy effectiveness, efficiency, outcomes and impacts. In this sense, informed, evidence-based decision-making is central to strengthening PCSD. Different types of monitoring, reporting and evaluation exist, such as ex ante, mid-term, evaluations during the implementation period, thematic evaluations, and ex post evaluations – each of them providing a different assessment in the policymaking cycle. This section reviews the mechanisms in place in Ireland for the two PCSD principles most relevant to this phase of the policy cycle.
Principle 7 calls for analysing and assessing policy and financing impact to inform decision-making, increase positive impacts and avoid potential negative impacts on the sustainable development prospects of other countries, particularly developing countries. To this end, adherents should, as appropriate:
a) introduce, where possible, regular assessments to identify and assess potential positive and negative impacts on sustainable development, building on any existing tools, such as regulatory, environmental, gender and social impact and strategic assessments
b) adopt ex ante and ex post impact assessment practices that take into account transboundary impacts, paying particular attention to the economic, social, gender and environmental impacts on developing countries as well as the promotion and protection of human rights.
Principle 8 calls for strengthening monitoring, reporting and evaluation systems to collect qualitative and quantitative evidence on the impact of policies and financing and report progress on PCSD. To this end, adherents should, as appropriate:
a) monitor and report back on policy and financing impacts, drawing on national, regional and local sources, where available, and publish regular reports about progress on PCSD, outlining progress made on addressing impacts on sustainable development at home and abroad
b) identify existing reliable and timely data, indicators and information that can help better capture economic, social and environmental externalities imposed beyond national borders (transboundary impacts); and understand the country’s contribution towards global efforts for implementing Agenda 2030
c) report regularly on PCSD and, where needed, build capacity and skills to strengthen data collection, management, storage, and reporting processes
d) embed a policy coherence dimension in evaluation systems to inform decision-making regarding the linkages and potential trade-offs between sectoral policies as well as transboundary impacts.
Strengths
There is an established process for conducting impact assessments
Ireland utilises regular assessments to identify and assess potential positive and negative impacts, notably on the environment, before building policies, plans or frameworks. RIA practices are laid out in:
The Cabinet Handbook: The handbook serves as an internal guide for ministers, detailing procedures for preparing matters to be addressed at government meetings. The current version dates back to 2006. The list of impacts that are currently assessed include: employment, North-South and East-West relations, gender equality, persons experiencing or at risk of poverty or social exclusion (poverty proofing), competitiveness and industry costs, people with disabilities, rural communities and climate impact mitigation potential. DCEE plans to conduct research, collaborate with relevant departments and develop proposals to seek government approval for incorporating the SDGs into RIAs and memoranda to the government. The process includes updating guidance, online templates and training courses if SDGs become an additional assessment criterion. According to the NIP for the SDGs 2022-2024, the full RIA should assess costs, benefits and impacts across various areas, including national competitiveness, social inclusion, environment, market policy changes, international relations, human rights and others.
The Infrastructure Guidelines and Public Spending Code (Government of Ireland, 2023[54]) comprises a set of rules and procedures designed to ensure the best possible value for money whenever public funds are spent or invested across the Irish public service. It should be noted that while the Public Spending Code previously covered both current and capital expenditure, they were replaced by the Infrastructure Guidelines as the value for money guidelines for the evaluation, planning and management of capital public investment projects. As such, the two sets of guidelines include guidance on the assessment, planning and management of public investment and current expenditure, as well as the use of public-private partnerships. They offer technical guidance to help departments and agencies manage public investment effectively, support programme evaluation methodologies, share evaluation methods and encourage cost-benefit analysis. Supplementary documents on economic appraisal and financial appraisal provide guidance on carrying out financial and economic analysis within the framework of the Public Spending Code and Infrastructure Guidelines, offering further guidance to public sector bodies in assessing investment proposals. Finally, the code also includes detailed guidance on RIAs (Government of Ireland, 2023[55]).
Regulatory impact assessment (RIA): In 2005, the initial formal RIA guidelines were incorporated into the Cabinet Handbook and regulatory development procedures. Then, in 2009, the Department of the Taoiseach published a set of revised RIA guidelines (Government of Ireland, 2018[56]). Since 2011, the RIA guidelines have been part of the Public Spending Code overseen by the DPER. As such, DPER is responsible for RIA guidance and providing training on RIA, ex post evaluation, and stakeholder engagement. The implementation of regulatory management tools and oversight of sectoral economic regulators remains the responsibility of the relevant departments (OECD, 2021[57]). In practice, and according to the RIA guidelines and in line with the OECD (2012[58]) Recommendation on Regulatory and Policy Governance, the assessment must be launched as early as possible in the elaboration of a regulatory proposal development process. Concretely, an RIA must be attached to the draft memoranda to the government and an outline of the bill must be sent to the Cabinet for approval before the drafting phase of the bill itself. There can be numerous drafts of the RIA before the final version is complete.
In this context, strategic plans that foster sustainable development have been subject to such assessments. For example, the elaboration of the NPF was accompanied by a SEA, an AA and a SFRA.
The NDP supports the delivery of climate action as detailed in the Climate Action Plans. The most recent plan, Climate Action Plan 2025, was released in April 2025 (Government of Ireland, 2025[59]). For the first time, through the NDP review, the Government of Ireland has undertaken a systematic climate and environmental qualitative assessment of the impact that each funded proposed measure is likely to have on seven specific climate and environmental outcomes: climate change mitigation, climate adaptation, water quality, air quality, waste and circular economy, nature and biodiversity, and just transition. The aim of the assessment is to help consider the trade-off between economic growth and environmental objectives. The approach to this assessment is still to be refined based on international best practices and complements the assessment under the Infrastructure Guidelines (Government of Ireland, 2023[54]).The Infrastructure Guidelines also now require capital projects to examine the potential environmental and climate impacts of a project as part of the development of business cases and overall project development.
There is also recognition of the importance of incorporating a more targeted policy coherence dimension into impact assessments and evaluation systems, with a view to understanding linkages and potential trade-offs between sectoral policies and their impacts. For example, the trialling of the SDG mapping tool under Action 23 aims to assess DCEE policies like the Climate Action Plan, while Action 25a focuses on identifying and reviewing existing policy mapping tools to determine their applicability in Ireland. Action 25b will guide national policymakers on how to use these tools effectively once this review is complete.
Ex post evaluations are supported by guidance, indicators and tools
The latest RIA guidelines encourage government departments to undertake ex post impact assessment through pre-identified performance indicators to evaluate the extent to which regulations achieve their objectives. Cited examples include reporting on performance within annual reports, consulting with stakeholders, establishing review groups and regular appearances of the relevant minister or regulator before Oireachtas committees. Parliamentary directives stipulate that within one year, the minister responsible for implementing a law must provide an assessment of its effectiveness (OECD, 2021[60]; OECD, 2025[61]).
Spending Reviews10 have become an established mechanism for Ireland’s approach to evaluating public expenditure, evolving through several iterations since 2009. Initially launched under the Value for Money and Policy Review initiative and later formalised through the Comprehensive Reviews of Expenditure (2012–2014 and 2015–2017), the process has since matured into a structured Spending Review cycle beginning in 2017. These reviews are conducted regularly by analysts from across the civil service and are designed to assess the effectiveness, efficiency, and sustainability of public expenditure.
In addition to Spending Reviews, Departments may also draw on Focused Policy Assessments, a structured evaluation method guided by the Value for Money Review and Focused Policy Assessment Guidelines11 (DPER, 2018) , which allows for targeted analysis of specific policy areas. Social Impact Assessments are also used in some departments to examine the distributional effects of policies, supported in part by the Social Impact Assessment Framework12 published by the then Department of Public Expenditure and Reform in 2016. Thematic Policy Assessments represent a broader area of policy analysis, often undertaken as part of departmental research strategies and cross-cutting evaluations, with, individual departments typically apply their own internal methodologies, reflecting the broad-spectrum and decentralised nature of Ireland’s ex post evaluation environment.13
The use of various tools and instruments, including spending reviews and reviews by the Office of the Comptroller and Auditor General, is highlighted in an OECD survey conducted in 2022-23 (OECD, 2023[62]). However, this OECD analysis also highlights that survey respondents described their application and use as uneven across departments and sometimes inadequate, which can compromise policymaking processes. Informal or ad hoc practices are often used within government, which, while helping to solve problems in the short term, can hinder the long-term use and integration of the tools.
Ireland takes a whole-of-government approach to monitoring and reporting on the SDGs
Ireland’s whole-of-government approach to implementing the SDGs includes several mechanisms for monitoring and reporting on SDG targets and indicators. Each department is responsible for implementing individual SDG targets related to its area. The CSO is responsible for identifying and managing the national data needed to meet Ireland's SDG reporting requirements. Collaboration between the CSO, government departments and other organisations is essential to collect the data needed for Ireland's SDG progress reports. This collaboration is formalised by the SDG-DGB, which includes members from each government department and meets quarterly to monitor and co-ordinate efforts in this area. Finally, both the SDG-SOG and the SDG-IDWG play a role in identifying priorities and overseeing and monitoring progress.
With regard to monitoring and reporting, the 17 SDGs are broken down into 169 targets and tracked by 232 unique UN indicators. The CSO has successfully collected data for 211 of these indicators, or 91% of them. These data are published for February 2020 to April 2023, providing detailed information on Ireland's progress towards these targets. The CSO regularly updates its website with data on the 17 SDGs, with a monthly review and update on average for one goal. In early 2023, all 17 goals were published on the platform, along with an initial progress report on the goals for 2019-22. This progress report (Central Statistics Office, Ireland, 2023[63]) towards SDG targets is published by the CSO using a traffic-lights methodology and classification of four levels: achieving the target, target partly achieved, not meeting the target, and no data available for a target. This report is discussed with all Irish departments through the SDG-DGB before publication. Although the CSO mainly complies with UN targets, it may sometimes adopt EU targets if this is deemed more relevant. Ireland’s progress towards achieving the SDGs is also measured using EU targets and indicators where appropriate. The CSO also publishes the Regional EU Sustainable Development Indicators for Ireland (Central Statistics Office, Ireland, 2025[64]).
As a related initiative to the Irish Well-being Framework, the Well-being Information Hub,14 accessible on the CSO website, provides dynamic updates for the 35 well-being indicators that comprise the 11 dimensions of well-being. Statistics come from a wide range of sources, mainly the CSO and from across the government system.
Finally, in terms of international reporting, Ireland is actively engaged in the follow-up and review process of the 2030 Agenda, including participation in the United Nations High-Level Political Forum (HLPF) and the publication of VNRs, which include CSO report progress data. DCEE, supported by DFAT, is committed to maintaining high-level political representation at the HLPF, ensuring annual national statements on the SDGs.
Efforts are underway to make SDG data more digestible and readily available to all
The online CSO platform provides information on statistical practice using the methods and standards described. Surveys and methodologies often match legislative EU regulation basis and sometimes legislative national regulation basis, depending on the data. In fact, the level of data depends on its nature and the source of the breakdown. For example, unemployment data are very detailed.
In addition, the SDG GeoHive platform is Ireland’s national geospatial data hub, which was developed as part of a collaborative project between DCEE, the CSO, Tailte Éireann and ESRI Ireland. It is Ireland’s platform to present data on the progress of its SDG implementation. It contains geospatial and national visualisations for each goal, allowing data to be explored and visualised by geographic location, mapping Ireland's progress against each goal relative to the UN or EU SDG indicators. This approach makes it easier to understand and visualise data to better grasp economic, social and environmental challenges, as well as to understand Ireland's contribution to global efforts to implement the 2030 Agenda. Action 36 of the NIP for the SDGs 2022-2024 (see Annex A) aims to continuously review and improve the data and content on GeoHive.
SDG GeoHive's potential and capabilities have been reviewed, and are being further developed to facilitate greater stakeholder interaction and collaborative information sharing, relating to the SDGs, for example, by showcasing SDG community activities, communicating on all events related to the SDGs at all levels (global, national and local levels), as well as including the publication of SDG statistical progress reports and upcoming events.
The National Implementation Plan calls for annual reporting on SDG progress
Ireland has good capacity for data collection, management and clear reporting, especially to the various stakeholders responsible for data collection and analysis for the SDGs.
Ireland’s NIP for the SDGs 2022-2024 sets out 5 strategic objectives and 51 actions to achieve the 17 goals and 169 targets of the 2030 Agenda. The plan was developed in collaboration with all government departments, key stakeholders and civil society and covers areas such as policy coherence, localisation, partnerships, reporting and the LNOB principle. Actions 11a and 12a (see Annex A) stipulate that government departments must show their commitment to, progress on, and delivery on the SDG targets in all new statements of strategy and annual reports, with a view to aligning their mandates, programmes and policies with sustainable development.
Gaps
There is no systematic assessment of policy impacts on sustainable development
While examples of assessments exist, there is no evidence of systematic use of these tools to identify and assess potential positive and negative impacts on sustainable development. The use of these tools seems to be on a case-by-case basis, depending on the political decision-makers and departments involved. For example, earlier analysis underpinned by an OECD survey (2023[62]) notes a lack of consistency in the use of RIA practices in Ireland and that many regulatory proposals are published online without being accompanied by a RIA document. This makes it difficult to know whether the RIA has been carried out or whether it was undertaken early in the policy process (e.g. at which time it would be important to anticipate synergies and trade-offs).
Moreover, the RIA guidelines cover the legislative activities of the executive but do not formally cover regulatory agencies or local authorities, although these agencies and authorities are encouraged to conduct RIAs where appropriate. There are also uneven levels of knowledge of existing guidance and tools and where to find them, which can be exacerbated by high turnover, loss of knowledge, lack of training and lack of general guidance documents or consultation platforms. In fact, the 2023 survey showed that 73% of policymakers questioned the use of informal contacts within their department to consult or learn more about policymaking tools, instruments and methodologies. Most respondents underlined the importance of simplified operational documents in the form of checklists rather than lengthy documents that require time and in-depth knowledge to navigate. Finally, the survey results suggested that ex post reviews are one of the least-used sources of data in the problem-identification and policymaking process.
Similarly, as mentioned in the NIP for the SDGs 2022-2024, a review of national policies has revealed that the integration of the SDGs into work at national and local levels is currently inconsistent and would entail incorporating the impact on the 2030 Agenda as a consideration in the RIA process, memoranda to government, consultation processes and the budget process.
Moreover, there is no systematic use of RIAs that consider transboundary impacts, paying particular attention to the economic, social, gender and environmental impacts on developing countries and the promotion and protection of human rights. The data collected and accessible on the CSO website do not include information that captures the economic, social and environmental externalities imposed beyond national borders and transboundary impacts. Ireland has not reported on global SDG indicator 17.14.1.
In addition, there is no collection of data at the local level, which is one of the main challenges regarding data and measurement in Ireland. However, there is an existing set of key performance indicators (KPIs) (e.g. houses built and roads resurfaced) used at the local level to collect some form of data. During the fact-finding mission conducted in March 2024, it was suggested that a KPI relating to the SDGs – for example, the number of county development plans including the SDGs – could be put in place.
Finally, during the fact-finding mission, it was highlighted that the reported achievement of SDGs in Ireland – which looks at the global-level SDG indicators only – may not accurately reflect the on-the-ground reality, suggesting a need for more relevant and localised indicators.
Possible ways ahead
Systematically make use of RIA that considers PCSD before the drafting process, i.e. already when the problem is defined and policy options (incl. non-regulatory options) are assessed. This could be done using an evidence-based instrument such as a sustainability checklist (Box 3.10). A draft law would systematically have to pass this compulsory check before it could be voted on by the Cabinet, and all departments could consult it while formulating new policies to identify cross-sectoral effects, synergies and trade-offs, and transboundary impacts. The tool should be based on a set of indicators selected by the government or national experts to measure progress towards the Agenda 2030 goals and indicators selected by the Irish government.
Establish feedback loops and systematically evaluate and report on the impact of policies on SDGs to help ensure that assessments inform decision-making processes and contribute to policy coherence upstream.
Consider developing evaluation systems that explicitly incorporate a policy coherence dimension. This would involve designing evaluation frameworks that assess the interlinkages between sectoral policies and their impacts on sustainable development.
Invest in improving data collection mechanisms and analytical capabilities to better monitor the impact of policies and financing on sustainable development outcomes, particularly regarding transboundary impacts. Alternatively, consider expanding the Well-being Framework to include indicators that reflect the cross-border (transboundary) or global impacts of policies.
The 24-25 March workshop stressed the need to frame current government efforts to strengthen the collection of data and evidence, analysis and dissemination with a more strategic approach to whole-of-government transparency and accountability. Such a framework could govern the generation, use and reporting of performance and impact assessment data and evidence on SDG implementation nationally and in the regions.
Strengthen civil service capacity for PCSD. While the creation of a civil service SDG Toolkit, as foreseen in Action 19 of the NIP for the SDGs 2022-2024, could be helpful, Ireland could consider integrating the new procedures and guidelines into existing tools, such as the Public Expenditure Code and/or the Cabinet Handbook, rather than creating a new operational document that would increase the administrative burden. The use of existing documents would also enable SDGs to be better integrated into the work of departments as a cross-cutting issue rather than being the sole responsibility of DCEE.
Consider expanding Carlow County Council’s pilot project to embark on a digitisation process whereby a digitised "central data unit" is being developed to collect local county-level data. If successful, the central data unit pilot could be implemented in all Irish counties and used to centralise data on the SDGs at the local level to inform and report on local and national plans, programmes and policies.
Continuously review and improve the data and content available on GeoHive to better capture economic, social and environmental challenges. Enhance GeoHive's functionality with data visualisation and analysis tools to allow users to explore and understand Ireland's contribution to global efforts in implementing the 2030 Agenda. Leverage partnerships with academic institutions, research organisations and civil society to leverage their expertise in data collection and analysis.
Making use of RIA that considers PCSD before the drafting process is essential for aligning national policies with the SDGs. Italy's National Action Plan (NAP) for PCSD exemplifies this approach by embedding sustainability considerations into its regulatory processes.
Italy's National Action Plan for PCSD
Italy's NAP for PCSD emphasises the integration of sustainability assessments throughout the policymaking cycle. A key component is the enhancement of existing mechanisms, such as RIAs, to systematically incorporate sustainability criteria. This ensures that new policies are evaluated for their potential economic, social and environmental impacts before approval.
Sustainability checklists and PCSD matrices
Italy employs tools like sustainability checklists and PCSD matrices to facilitate this integration. These instruments guide policymakers in identifying cross-sectoral synergies, trade-offs and transboundary impacts before the drafting process. By applying these tools, Italy aims to mainstream sustainability as a standard for decision-making, ensuring that all policies contribute positively to the SDGs.
Indicator frameworks
The effectiveness of these tools relies on a robust set of indicators selected by the government and national experts. These indicators measure progress towards the 2030 Agenda goals, providing an evidence-based foundation for policy assessments. By aligning these indicators with those used in RIAs, Italy ensures a cohesive approach to monitoring and evaluating policy impacts on sustainable development.
Mandatory sustainability assessments
In Italy, draft laws are required to undergo mandatory sustainability assessments before being presented to the Cabinet. This compulsory check ensures that all legislative proposals are scrutinised for their alignment with sustainability objectives, reinforcing the commitment to PCSD.
Source: Government of Italy (n.d.[65]), Ministry of Environment and Energy Security, www.mase.gov.it; OECD (2022[66]), Italy's National Action Plan for Policy Coherence for Sustainable Development, https://doi.org/10.1787/54226722-en.
In Canada, the Cabinet Directive on Strategic Environmental and Economic Assessment focuses on the potential environmental and economic considerations of key government decisions, with particular attention to climate change and biodiversity. All proposals submitted to the Cabinet for decision, specifically Memoranda to Cabinet and Treasury Board Submissions, regulatory proposals subject to the Cabinet Directive on Regulation, and funding requests submitted to the prime minister and the Minister of Finance for decision, have to complete this assessment.
The directive complements other key analytical tools, including the Impact Assessment Act, Gender-Based Analysis Plus and the Cabinet Directive on the Federal Approach to the Implementation of Modern Treaties, and supports the Federal Sustainable Development Strategy. Applied together, these tools provide an integrated assessment of environmental, economic and inclusionary considerations that support government decision-making.
Before drafting the Memorandum to the Cabinet, the sponsoring department organises an interdepartmental consultation. Once the relevant ministries and agencies have been adequately consulted, the draft memorandum is revised, considering comments from other ministries. Once finalised, the memorandum is submitted for approval to the relevant cabinet policy committee, which examines it and draws up a report. For the policy to be implemented, the entire Cabinet must ratify the policy committee's report.
Source: Government of Canada (2024[67]), Cabinet Directive on Strategic Environmental and Economic Assessment, https://www.canada.ca/en/services/environment/conservation/sustainability/strategic-environmental-economic-assessment/cabinet-directive.html.
Switzerland's Federal Statistical Office (FSO) plays a crucial role in providing high-quality, disaggregated data to monitor SDG progress. The FSO's comprehensive statistical system can track a wide range of indicators, facilitating detailed analysis and reporting on sustainable development. Switzerland also regularly assesses the global impact of its policies, particularly in areas such as finance, trade and international co-operation.
To ensure that policy assessments are aligned with the SDGs and that potential adverse impacts are identified and addressed, Canada uses comprehensive impact assessments that consider economic, social, environmental and gender factors. Canada has also taken steps to integrate Indigenous perspectives into its sustainable development policies, including developing data governance models that respect Indigenous data sovereignty. This approach ensures that monitoring and reporting processes are inclusive and reflect the diverse realities within the country.
Sources: Federal Statistical Office of Switzerland (n.d.[68]), Information on the system, https://www.bfs.admin.ch/bfs/en/home/statistics/sustainable-development/monet-2030/information-system.html; Government of Canada’s Sustainable Development Goals Unit (2023[69]), Canada’s 2023 Voluntary National Review: A Continued Journey for Implementing the 2030 Agenda and the Sustainable Development Goals, https://www.canada.ca/content/dam/canada/employment-social-development/programs/agenda-2030/voluntary-national-review/2023-report/VNR_Main%20Report_EN_August%202.pdf.
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← 4. See https://www.gov.ie/en/department-of-public-expenditure-ndp-delivery-and-reform/collections/well-being/
← 5. See https://www.gov.ie/en/department-of-public-expenditure-ndp-delivery-and-reform/collections/well-being/
← 6. See https://www.gov.ie/en/department-of-the-taoiseach/publications/how-the-government-uses-the-framework
← 7. For more information, see https://www.oecd.org/environment/green-budgeting/.
← 8. For more information, see https://www.financeministersforclimate.org/.
← 9. For more information, see https://citizensassembly.ie/.
← 10. See https://www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/policy-information/the-spending-review/.
← 11. See https://assets.gov.ie/static/documents/value-for-money-review-and-focused-policy-assessment-guidelines.pdf.