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ARTICLE · 01 NOVEMBER 2024

Corporate Sustainability Reporting Directive

Arthur Cox
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The EU Corporate Sustainability Reporting Directive (CSRD) requires in-scope companies to report annually on environmental, social, human rights and governance matters.

European UnionCorporate/Commercial Law
Sarah Thompson
Sarah Thompson
Golda Hession
Golda Hession
Suzanne Kearney
Suzanne Kearney
Aisling Carey
Aisling Carey
Sarah O'Sullivan
Sarah O'Sullivan
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The EU Corporate Sustainability Reporting Directive (CSRD) requires in-scope companies to report annually on environmental, social, human rights and governance matters.

The CSRD was transposed into Irish law via the European Union (Corporate Sustainability Reporting) Regulations 2024, which amended the Companies Act 2014 and the Irish Transparency Regulations 2007.

Scope and Reporting Timeframe

CSRD reporting obligations apply to large Irish-incorporated companies (including holding companies who meet the requirements for a large company on a consolidated basis), issuers with debt or equity listed on an EU regulated market and Irish subsidiaries or branches of non-EU parent companies which exceed specified turnover thresholds.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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