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ARTICLE · 14 NOVEMBER 2022

Corporate Sustainability Reporting Directive At A Glance Guide

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European Parliament formally adopted Corporate Sustainability Reporting Directive ("CSRD") on 10 November 2022.

IrelandCorporate/Commercial Law
Susanne McMenamin
Susanne McMenamin
Garret Farrelly
Garret Farrelly
Pat English
Pat English
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Timeline

Adoption:

  • European Parliament formally adopted Corporate Sustainability Reporting Directive ("CSRD") on 10 November 2022. The Council is expected to adopt the proposal on 28 November, after which it will be signed and published in the EU Official Journal.
  • Enters into force 20 days after publication.
  • EU Member States will then have 18 months to transpose CSRD into national law.
  • European Financial Reporting Advisory Group currently drafting sustainability reporting standards to be published in coming weeks and adopted mid-2023.

Reporting for companies to begin in four stages:

  • 1 January 2024 for financial year ("FY") 2025 –companies already subject to existing reporting rules under the Non-financial Reporting Directive;

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