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New regulations have been signed into law that give effect to the EU’s Corporate Sustainability Reporting Directive (“CSRD”) in Ireland.
The CSRD introduced a new mandatory sustainability reporting regime that will apply to many Irish companies. The new rules came into effect on a phased basis from 1 January 2024, but the significant majority of our clients will be required to report under the CSRD in respect of their 2025 financial year. Companies that are in-scope should have their CSRD preparations complete in advance of their first reporting year.
We have prepared a memo regarding the CSRD and the new regulations, which is available here.