Carbon Disclosure Project 
The Carbon Disclosure Project is an international, not-for-profit organisation that provides a global reporting platform for organisations to measure, disclose, and share information on their carbon emissions and management strategy. Respondents receive a score between A and F reflecting the level of their awareness and management of their carbon emissions.
CIÉ Group has been reporting on the CDP platform on an annual basis since 2020.
UN Global Contact 
The UN Global Compact is based on ten pillars that promote human rights, labour rights, environmental protection, and anti-corruption in businesses.
CIÉ Group joined the UN Global Compact in 2022 to ensure that we follow best practice in adopting sustainable and socially responsible practices. By signing up to the UN Global Compact, CIÉ pledges to implement policies to support human rights and environmental protection across operations and the value chain.
National Treasury Management Agency 
In 2021, the New Economy and Recovery Authority (NewERA) developed a reporting framework for the commercial semi-State sector to address climate action objectives.
The reporting framework spans five commitments that respondents must sign up to:
1. Governance of Climate Action Objectives
2. Emissions Measurement & Reduction Target
3. Measuring and Valuing Emissions in Investment Appraisals
4. Circular Economy and Green Procurement
5. Climate-Related Disclosures in Financial Reporting
CIÉ Group first reported to NewERA in early 2023, and will continue to report on progress made toward the five commitments of the climate action framework biannually.
EU Corporate Sustainability Directive 
The EU Corporate Sustainability Reporting Directive was introduced to ensure that companies report reliable and comparable sustainability information that investors and other stakeholders need. The CSRD will include the 'double materiality perspective', meaning that companies must report about how sustainability issues affect their business and about their own impact on people and the environment.
CIÉ Group is preparing to report under the CSRD and working to implement the framework requirements into our reporting procedures ahead of the mandatory reporting period from 2025 onward.
EU Taxonomy Regulations
In 2020, the European Commission established the EU Taxonomy Framework as a classification system to establish a list of environmentally sustainable economic activities. To comply with the EU Taxonomy Regulation, eligible companies will be required to identify and report on how, and to what extent, their business activities align with the Taxonomy Regulation.
CIÉ is preparing to disclose under the EU Taxonomy.
Taskforce on Climate Related Financial Disclosures 
The TCFD makes recommendations for more effective climate-related disclosures and to promote informed investment decisions and strategic development. The TCFD structures climate-related disclosure around four key pillars:
• Governance
• Strategy (including scenario analysis)
• Metrics and Targets
• Risks and Opportunities
In 2021, CIÉ Group became a supporter of the TCFD framework and is continuing to work on aligning our climate-related reporting to the recommendations.
Science-Based Targets Initiative 
The SBTi helps companies and organisations to set and achieve ambitious science-based greenhouse gas emission reduction targets (SBTs).
SBTs are targets that are aligned with the latest climate science and are consistent with limiting global warming to well below 2 degrees Celsius above pre-industrial levels, as set out in the Paris Agreement. SBTs are designed to ensure that companies do their fair share in reducing global emissions and help prevent the worst impacts of climate change.
CIÉ Group signed up to the SBTi in 2023 and are preparing to have our targets verified by the SBTi.