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ARTICLE · 03 SEPTEMBER 2024

CSRD: Transposition Into Irish Law

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
Suzanne Kearney
Suzanne Kearney
Aisling Carey
Aisling Carey
Golda Hession
Golda Hession
Conor McCarthy
Conor McCarthy
Sarah Thompson
Sarah Thompson
Sarah O'Sullivan
Sarah O'Sullivan
Phil Cody
Phil Cody
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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 European Union (Corporate Sustainability Reporting) Regulations 2024 (the Irish Regulations) transpose the CSRD into Irish law, amending the Companies Act 2014 (the Act) and the Irish Transparency Regulations 2007.

Key features include:

  • New sustainability reporting obligations for large companies, listed SMEs and certain subsidiaries/branches of non-EU companies.
  • Sustainability disclosures provided annually in a clearly identifiable dedicated section of the directors' report in a machine-readable format.

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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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