Are you complying with your Public Sector Climate Action Mandate?

Following the Climate Action and Low Carbon Development (Amendment) Act 2021, the Irish government mobilised to enhance Ireland’s Climate Action Plan to support the achievement of the targets, with the Plan (updated annually) setting out targets to be achieved by 2030 for key sectors in Ireland. To address public sector expectations concerning the Climate Action Plan, the government develops and annually reviews a Public Sector Climate Action Mandate (the “Mandate”), which sets out expectations for in-scope public sector bodies to support achieving Climate Action Plan targets and the related reporting requirements. The Mandate applies to all bodies covered by decarbonisation targets, except for Local Authorities, Commercial Semi-State Bodies and the School sector.

The ultimate goal is reducing GHG emissions and there are requirements for all in-scope bodies across different categories, including targets, people, ways of working, and buildings and vehicles.

A public sector body's annual report must include the following:

• GHG emissions.
• Implementation of the mandate.
• Sustainability activities.
• Compliance with Circular 1/2020: Procedures for offsetting the emissions associated with air travel.

A climate action roadmap must also be developed by the public sector body, setting out targets and its progress.

Separately, the public sector body must annually report on the implementation of the individual mandate requirements using SEAI's Public Sector Monitoring & Reporting System, using a “comply and explain” approach. For large public sector bodies (those with an energy spend of more than €2m), additional certification requirements apply, such as ISO50001 or ISO14001.

The current Public Sector Climate Action Mandate 2024 was published alongside the Climate Action Plan 2024 in December 2023. Climate Action Mandates have been published alongside previous Climate Action Plans. The current requirements have simply become more detailed, but the categories of actions remain the same.

In-scope public sector bodies must consider the following regarding their obligations:

• Has your organisation published a Climate Action Roadmap?
• Has the roadmap been updated annually and within six months of the publication of the Climate Action Plan?
• Does your organisation report on the Climate Action Mandate in its annual report?  
• Does reporting include: GHG emissions, implementation of the mandate, sustainability activities and compliance with Circulate 1/2020?
• Has your organisation's Climate Action Mandate progress been audited to assess adequacy?

How we can help

At Forvis Mazars, we understand the complexities of climate action mandate requirements for public sector bodies. Our team of expert advisors partner with you to navigate the obligations, helping you gain assurance over the progress that they have made to date and build a roadmap for future requirements. Please contact Niamh Doyle if you would like to discuss this further.