The ESR targets are defined under the IPCC's 5th Assessment Report (AR5) Global warming potentials (GWP), therefore, the graph below shows the latest Projected WEM and WAM Non ETS emissions using AR5 GWPs. Projections indicate that Ireland cannot achieve overall ESR compliance over the period 2021 to 2030 even with full implementation of the Climate Action Plan 2024 and the use of the flexibilities available. In terms of the 2030 targets, the ESR provides two flexibilities (use of ETS allowances and credit from action undertaken in the Land Use, Land Use Change and Forestry (LULUCF) sector) to allow for a fair and cost-efficient achievement of the targets.
