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Title page 1

Contents 7

Foreword 4

Acknowledgements 5

Abbreviations and acronyms 10

Executive summary 13

1. Comparative analysis of EU legislation for sustainability and RBC 17

1.1. Overall objectives 19

1.2. Obligations 20

1.3. Regulatory coverage 28

References 35

Notes 35

Annex 1.A. Overview of EU legislation 38

Annex 1.B. Disclosure and reporting requirements 43

Annex 1.C. Responsible Business Conduct Issue Scope 47

Annex 1.D. Enforcement requirements for Member States 48

Annex 1.E. Provisions targeting SMEs 52

Annex 1.F. Delegated acts and guidelines 55

Annex 1.G. Third party verification, certification and multistakeholder initiatives 57

2. Detailed analysis of due diligence expectations 58

Coverage of due diligence in the legislation 60

Scope of analysis 61

References 75

Notes 76

Annex 2.A. Analysis of due diligence related measures against six-step due diligence framework 80

3. Preparing policy support in Ireland 88

Introduction 89

3.1. Relevance of a Responsible Business Compass for Ireland 92

3.2. Institutional and policy landscape for RBC 96

3.3. Policy support for compliance 105

References 110

Notes 112

Annex 3.A. Methodology 113

Annex 3.B. Template of institutional mapping 119

Annex 3.C. Template of policy mapping 120

Annex 3.D. Where government support could promote business compliance 122

4. Recommendations 124

In Brief 125

Introduction 127

4.1. Overarching principles 127

4.2. Frontend 128

4.3. Backend 131

4.4. Co-ordination for co-creation and maintenance 134

References 136

Notes 137

Annex 4.A. OECD recommendations for deeper dives on EU legislation including due diligence related measures 138

Tables 9

Table 1.1. Scope of EU legislation: comparative overview of business obligations 20

Table 1.2. Types of business obligations 22

Table 1.3. Guidance obligations at Member State level - examples 26

Table 1.4. SME provisions 33

Table 2.1. Overview of Step 1 62

Table 2.2. Overview of Step 2 65

Table 2.3. Overview of Step 3 68

Table 2.4. Overview of Step 4 71

Table 2.5. Overview of Step 5 72

Table 2.6. Overview of Step 6 74

Table 3.1. Ireland's Departments and agencies 96

Figures 8

Figure 1.1. A new EU legislative landscape for sustainability in Ireland 18

Figure 1.2. Supply Chain Scope 30

Figure 1.3. Scope of environmental and social issues addressed through the EU legislation 32

Figure 1.4. Overview of implementation timeframe 34

Figure 2.1. Six-Step Due Diligence Process 60

Figure 3.1. A new EU legislative landscape for sustainability in Ireland 89

Figure 3.2. Multinationals are a pillar of Ireland's economy 92

Figure 3.3. Multinationals outperform domestic firms 93

Figure 3.4. Smaller firms in Ireland show significant productivity and performance gaps 93

Figure 3.5. Meeting the ambitious climate targets will be challenging 95

Figure 3.6. Ireland remains slow in the uptake of circular practices 95

Figure 3.7. Mandates of relevant Departments and agencies 98

Figure 3.8. Supervision and joint programming in areas relevant for sustainability and RBC 99

Figure 3.9. Focus on environmental performance through financial and non-financial support 100

Figure 3.10. National policy mix for SMEs and entrepreneurship 101

Figure 3.11. Example of policy mix for improving waste management 103

Figure 3.12. Example of policy mix for promoting RBC standards against bribery and corruption 104

Figure 3.13. Where policies in place could ease business compliance with EU RBC legislation 105

Figure 3.14. Where policies in place could ease business compliance to CSDDD 106

Figure 3.15. Where support policies in place could alleviate business obligations for labelling 108

Figure 3.16. Where support policies in place could alleviate business obligations for innovating 109

Boxes 9

Box 1.1. Enforcement obligations at national level 24

Box 1.2. Implementation and compliance support at EU level 27

Box 2.1. OECD RBC standards and Due Diligence 59

Box 2.2. Meaning of traceability 66

Box 2.3. Risk and prioritisation under product and market-based measures 67

Box 2.4. Responsible disengagement 69

Box 2.5. Stakeholder engagement 73

Box 3.1. OECD Recommendation on SME and Entrepreneurship Policy 90

Box 3.2. OECD Recommendation on Regional Development Policy 91

Box 3.3. Mappings of business policy conditions in Ireland 101

Box 3.4. Business and State obligations 107

Box 4.1. OECD Smart Data Strategy 127

Infographics 8

Infographic 1. EU legislation for sustainability and responsible business conduct for Ireland 15

Infographic 2. Scope of the selected EU legislation 16

Annex Tables 9

Annex Table 1.A.1. Overview of EU legislation 38

Annex Table 1.B.1. Public disclosures 43

Annex Table 1.B.2. Disclosures to authorities 45

Annex Table 1.C.1. RBC Issue Scope 47

Annex Table 1.D.1. Enforcement requirements 48

Annex Table 1.E.1. Provisions targeting SMEs 52

Annex Table 1.F.1. List of delegated acts and guidelines 55

Annex Table 1.G.1. Third party verification, certification and multistakeholder initiatives 57

Annex Table 2.A.1. Expectations relating to Step 1 - Embed Responsible Business Conduct into policies and management systems 80

Annex Table 2.A.2. Expectations relating to Step 2 - Identify and assess actual and potential adverse impacts associated with the enterprise's operations,... 81

Annex Table 2.A.3. Expectations relating to Step 3 - Cease, prevent and mitigate adverse impacts 83

Annex Table 2.A.4. Expectations relating to Step 4 - Track implementation and results 84

Annex Table 2.A.5. Expectations relating to Step 5 - Communicate how impacts are addressed 85

Annex Table 2.A.6. Expectations relating to Step 6 - Provide for or co-operate in remediation when appropriate 86

Annex Table 3.A.1. Structuring principles for information classification 115

Annex Table 3.A.2. Linking Ireland business support measures with EU legislation on sustainability 116

Annex Table 3.A.3. Linking Ireland business support with business obligations under the EU legislation on RBC and sustainability 117

Annex Figures 8

Annex Figure 3.A.1. Schema of legislative and policy interactions and relational data model 115

Annex Figure 3.D.1. Where policies could support business compliance for assessing 122

Annex Figure 3.D.2. Where policies could support business compliance for disclosing 122

Annex Figure 3.D.3. Where policies could support business compliance for verifying/assuring 123

Annex Figure 3.D.4. Where policies could support business compliance for remediating 123

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