Years ago I used to teach on a post-leaving cert heritage course in Cork city. We taught that Cultural Heritage has tangible and intangible elements. And that the tangible elements consist of built heritage and natural heritage. While we separated these elements they are all interconnected and potentially susceptible to damage. The Dept of Culture, Heritage and the Gaeltacht are asking the public to engage with a consultation process (closing date 28 February 2019) to develop a National Heritage Plan and the relevant information can be found here.
The consultation document itself is here https://www.chg.gov.ie/app/uploads/2018/11/heritage2030-brochure-eng.pdf
People and communities who are engaged in the care, maintenance, survey and research of historic graveyards should engage in the consultation process and make submissions regarding their experiences and/or concerns.