Simon Coveney (Cork South Central, Fine Gael) | Oireachtas source

It will be both. To confirm, the note I have states that the publication will be in the next few weeks, probably in the first few weeks of January. We are planning to translate the climate action plan to being a useful guide for businesses in the relevant sectors where we are looking for change. We want to set out a clear trajectory for meeting targets in a way that is practical, and that will include supports, regulation, enabling measures, grid investment and so on. From a targets and climate perspective, it is going to be about a lot more than publishing new plans at this stage. We have to implement them too, which is why we are spending quite a lot of money on, for example, a green transition fund. We launched a new solar panel grant aid programme that is considerably more generous than the previous one, which really did not work. A lot of things are happening on the ground, but that needs to happen and accelerate.

In terms of meeting our targets, the biggest change we will see next year and into the following year will be both IDA Ireland and Enterprise Ireland targeting the cohort within their stable of companies that produce most emissions. Ten per cent of IDA Ireland's clients produce 85% of the emissions, so it makes sense to focus on that 10%. Every business has an obligation to decarbonise, but as for meeting 2025 targets, which are very difficult for us to meet, we will see both Enterprise Ireland and IDA Ireland focus intensively on their top 10% of emission-producing companies because that represents the vast majority of the challenge. Obviously, in the industrial sector as a whole, the cement and concrete sector represents close to 45% of the emissions coming from the industrial sector, so that is a sector within the economy that we will have to work with to decarbonise or to at least capture some of that emission challenge by looking to alternatives in construction. All those things will be happening from next year.