I propose to take Questions Nos. 112 and 114 together. I intend to take Question Nos 112 and 114 together.Ireland partakes in the EU Emissions Trading System (EU ETS). Sectors not included in the EU ETS, are covered by national policies under the EU’s Effort Sharing Regulation. Landowners and industry can pursue voluntary initiatives, such as those adopted by Dublin City Council, for the trading of carbon and other corporate social responsibility mechanisms. Such models provide all stakeholders with opportunities to review their climate impacts and take actions to mitigate them. Irish businesses have a crucial role to play in bringing down emissions. Some of these actions will be challenging and the Government is committed to helping businesses to adapt.The recently launched ‘Climate Toolkit for business’ is a website which acts as a one-stop-shop for Irish business. The Toolkit directs users to advice, Government grants and other resources available from the Local Enterprise Offices, Enterprise Ireland, the Sustainable Energy Authority Ireland, Irish Water, the Environmental Protection Agency, the Industrial Development Authority and others.