| SE strategy / action plan 1.2.1 S1100S2100S367S467S533 Criteria and evidence- S1 · Status: 100 (adopted and in force on 31 Dec 2025)
Trading for Impact: National Social Enterprise Policy 2024-2027 was launched on 24 Jul 2024 and runs to 2027: 'adopted and in force on 31 Dec 2025'. · source 1 - S2 · Dedication: 100 (dedicated national SE strategy or action plan)
A stand-alone national social enterprise policy with five objectives and 57 actions, successor to the 2019-2022 policy: 'dedicated national SE strategy or action plan'. · source 1 - S3 · Operational content: 67 (measures with named responsible bodies)
57 actions with a 2024-2027 timeframe assigned to lead departments and agencies (as in the 2019 policy); the policy page states no targets or funding: 'measures with named responsible bodies'. Action table not opened. · source 1 · low confidence - S4 · Monitoring: 67 (monitoring body or indicator set in place)
'A Stakeholder Engagement Group will oversee the policy' and 'annual reports on implementation will be published'; TFISEG minutes were published from 24 Jun 2025, but no TFI annual report was found: 'monitoring body or indicator set in place'. · source 1 - S5 · Participation of SE organisations: 33 (public consultation only, or a general statement that stakeholders took part)
Drafting used 'a partnership approach' and an 'open national public consultation'; the TFISEG's members are not named on the pages read, so SE networks' membership cannot be confirmed: 'public consultation only, or a general statement that stakeholders took part'. · source 1
| 73.3 |
| Institutional structure & dialogue 1.2.2 I1100I2100I3100I467 Criteria and evidence- I1 · Lead responsibility: 100 (a dedicated unit, directorate or agency for SE)
The Department of Rural and Community Development has a 'Rural Strategy and Social Enterprise Unit' whose Principal Officer is 'to lead government efforts to develop the social enterprise sector', including implementation of the National Social Enterprise Policy and its successor: 'a dedicated unit, directorate or agency for SE' (a named SE unit, as for Croatia's service for social entrepreneurship and projects). · source 1 - I2 · Breadth of mandate: 100 (the social economy / SE broadly)
The department's remit covers social enterprises in all legal forms (charities, CLGs, cooperatives): 'the social economy / SE broadly'. · source 1 - I3 · Consultative body with SE organisations: 100 (set up and met in 2024–2025 (dated record))
The Trading for Impact Stakeholder Engagement Group and its working groups (social finance, social procurement, awareness) were set up and met, with minutes of two TFISEG meetings published on a page dated 24 Jun 2025: 'set up and met in 2024-2025 (dated record)'. · source 1 - I4 · Inter-ministerial coordination: 67 (a standing mechanism, or a one-off coordination body)
Coordination with other departments runs through the policy's implementation structure (NSEPIG for 2019-2022, now TFISEG), not a stand-alone inter-departmental body; departmental membership of TFISEG is not confirmed: 'a standing mechanism in place'. · source 1 · low confidence
| 91.7 |
| Social clauses in public procurement 2.3.2 P1100P267P30P467 Criteria and evidence- P1 · Legal basis: 100 (reservation or preference explicitly for SE/SSE entities (e.g. Directive 2014/24 Art. 77 transposed, a national SSE quota))
OGP guidance on reserved contracts: under Regulation 77 of S.I. No. 284/2016 contracts for certain health, social and cultural services can be reserved for 'qualifying organisations' that pursue a public service mission, reinvest profits and have employee, user or stakeholder participation, with 'the duration of the contract ... not ... longer than 3 years'; Regulation 20 covers sheltered workshops (30% disadvantaged employees): 'reservation ... explicitly for SE/SSE entities (e.g. Directive 2014/24 Art. 77 transposed)'. · source 1 - P2 · National policy push: 67 (national socially responsible procurement guidance or plan)
Our Rural Future 2021-2025 committed to 'expanding the use of socially responsible public procurement contracts', backed by Office of Government Procurement guidance on social considerations and Circular 05/2023; no target or quota was found: 'national socially responsible procurement guidance or plan'. · source 1 - P3 · Evidence of use: 0 (none)
The OGP's socially responsible procurement page gives no figures on the use of social considerations or reserved contracts, and the DRCD 'Buy social' research (Nov 2024) names no Irish cases; the first national target (10% of contracts with social considerations) comes only in the 2026-2030 strategy: 'none'. · source 1 - P4 · Capacity support: 67 (a government training programme or helpdesk documented to cover social clauses or reserved contracts, for contracting authorities or for SEs)
The OGP's socially responsible procurement page (published 24 Jul 2024) offers public bodies its helpdesk (support@ogp.gov.ie) alongside guidance on reserved contracts (Regs 20 and 77), and the reserved-contracts note tells public bodies to contact the OGP for more information; SE-side social-procurement toolkits and masterclasses funded by DRCD and Pobal are documented only around the October 2026 event: 'a national (government) ... helpdesk ... documented to cover social clauses or reserved contracts, for contracting authorities'. · source 1
| 58.3 |
| Official SE definition 3.1 D167D267 Criteria and evidence- D1 · Where defined: 67 (in an adopted national strategy or policy document)
There is 'no separate legal form or status for social enterprise'; the definition is set in the adopted National Social Enterprise Policy (2019) and carried into Trading for Impact: 'in an adopted national strategy or policy document'. · source 1 - D2 · Content (social aim; participatory governance; limits on profit distribution): 67 (two)
The 2019 policy definition, kept in Trading for Impact, requires a social, societal or environmental objective, reinvestment of surpluses into social objectives ('any surpluses ... are re-invested', DRCD page) and transfer of assets to a like-minded body on dissolution, and governance 'in a fully accountable and transparent manner' (not democratic or participatory): 'two'. · source 1
| 66.7 |
Legal recognition of SEs 3.2.1 · level 0 of 3None (no SE legal form or status; SEs use companies limited by guarantee, charities and co-operative societies) · sources 1 2L10L20L30L40L50 Criteria and evidence- L1 · Adoption stage: 0 (none, announced, or consultation draft)
- L2 · Scope: 0 (none)
- L3 · Implementing rules: 0 (none adopted, or law not in force)
- L4 · Status or register: 0 (foreseen with no entity recognised, or law not in force)
- L5 · Bodies foreseen by the law: 0 (foreseen, not set up, or law not in force)
| 0.0 |
| SE support ecosystem 4.3.6 E1100E2100E3100E4100E567 Criteria and evidence- E1 · National programme: 100 (national programme dedicated to SE, run by government or a public agency)
The Dormant Accounts Fund, administered by the department, runs a social enterprise Training and Mentoring Scheme alongside the SE Measure and scaling supports: 'national programme dedicated to SE, run by government or a public agency'. · source 1 - E2 · Territorial coverage: 100 (all regions (national network of support centres))
OECD (2025): support reaches social enterprises locally through the 31 Local Enterprise Offices and the Local Development Companies that deliver SICAP across the country, alongside the DRCD-managed Dormant Accounts Fund schemes: 'all regions (national network of support centres)'. · source 1 - E3 · Public funding of support: 100 (national budget line)
Dormant Accounts are national money allocated by the department; EU-funded Achieve Together (ESF+) is a separate strand: 'national budget line'. · source 1 - E4 · Continuity: 100 (five years or more)
Dormant Accounts SE supports have run since 2017 ('close to EUR 15m since its introduction in 2017'): 'five years or more'. · source 1 - E5 · Range of services: 67 (two)
The government database lists training, mentoring, consultancy and capacity building, and a EUR 2.9 m Scaling-up Fund (2023) supports growth; of the five services, acceleration and finance readiness are documented: 'two'. · source 1 · low confidence
| 93.3 |
| EU funds mobilised for SE 5.1.1 F167F233F3100F433 Criteria and evidence- F1 · Programming: 67 (SE an explicit priority or target group in the national programme(s), or in the EU country programme)
ESF+ EIST 2021-2027 Priority 4 (Social Innovation) funds the New Solutions Social Innovation Fund (hub to support 'social innovators, social enterprises, charities') and Achieve Together coaching for organisations of the Community Services Programme; PEACEPLUS Investment Area 4.2 (EUR 50 m) includes 'rural specific programmes to support 65 social enterprises'. SE is an explicit target group, but no measure is dedicated to SE: 'SE an explicit priority or target group in the national programme(s)'. · source 1 - F2 · Calls and instruments: 33 (general calls whose themes name social economy or social entrepreneurship, or documented SE grantees in general calls)
The ESF+ New Solutions call (28 Jun-30 Aug 2024, up to EUR 2.8 m for a Social Innovation Hub) names social enterprises among those to be supported but is a social-innovation call; PEACEPLUS funded the SE project RiSE (EUR 3,971,440, 2025) under a rural regeneration area, and no call dedicated to SE or EU-funded SE financial instrument managed nationally was found: 'general calls whose themes name social economy or social entrepreneurship'. · source 1 - F3 · Channel: 100 (managed by national or regional authorities as part of national SE policy)
EU money for SE is run by the SE policy department and its agencies: New Solutions and Achieve Together are launched by DRCD and implemented with Pobal under the ESF+ programme, and RiSE is funded by SEUPB 'along with DRCDG' and DAERA: 'managed by national or regional authorities as part of national SE policy'. · source 1 - F4 · Evidence of take-up: 33 (anecdotal)
Only single projects and targets are reported (RiSE, EUR 3.97 m; PEACEPLUS target of 65 social enterprises); no count of SE beneficiaries or monitoring data on EU funds for SE was found: 'anecdotal'. · source 1
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| Dedicated national funding 5.2.2 N1100N267N3100N467 Criteria and evidence- N1 · Dedicated line: 100 (dedicated line for SE broadly)
The Dormant Accounts Fund Social Enterprise Measure ('EUR 2.3m in 2023, and close to EUR 15m since its introduction in 2017') and the Community Services Programme (EUR 55.4 m in Budget 2025, 'to assist social enterprises') are national lines for SE: 'dedicated line for SE broadly'. · source 1 - N2 · Instrument types: 67 (two types)
Grants (SE Measure, Small Capital Grants, CSP wage contributions) and loans (Hybrid Social Finance Loan Pilot): 'two types'. · source 1 - N3 · Continuity: 100 (five years or more)
The SE Measure has run every year since 2017 and the CSP was funded again in Budget 2025: 'five years or more'. · source 1 - N4 · Execution: 67 (disbursement reported (awards announced, beneficiaries named))
Disbursed amounts are reported for 2023 (EUR 2.3 m SE Measure; EUR 945,000 regeneration programme); for 2025 only the CSP allocation (EUR 55.4 m) was found: 'disbursement reported'. · source 1
| 83.3 |
