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ARTICLE · 24 JULY 2025

CSRD: 'Stop The Clock' Delay Implemented And Drafting Issues Resolved

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On 7 July 2025, the Irish government signed new regulations into law that amend the Irish CSRD regime to transpose the ‘stop the clock' delay of two years and to fix other drafting issues, aligning the Irish CSRD...

IrelandCorporate/Commercial Law
Susanne McMenamin
Susanne McMenamin
Michael Sinnott
Michael Sinnott
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On 7 July 2025, the Irish government signed new regulations into law that amend the Irish CSRD regime to transpose the 'stop the clock' delay of two years and to fix other drafting issues, aligning the Irish CSRD more closely with the current EU law. This note also provides an update on the status of the omnibus package and the proposed amendments to the CSRD and the ESRS at European level.

Background

The Corporate Sustainability Reporting Directive (CSRD) became law in 2023, introducing a new obligation for many EU-incorporated companies to include extensive ESG-related disclosures in their annual report. The objective of the CSRD is to enable investors and other stakeholders to have access to sustainability information regarding EU companies and companies doing business in the EU.

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