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ARTICLE · 31 OCTOBER 2023

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CSRD: Proposed Deadline Extensions Explained

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News of potential delays to key deadlines under the Corporate Sustainability Reporting Directive (CSRD) will be met with relief in some quarters but leaves important issues to be resolved.

IrelandCorporate/Commercial Law
Susanne McMenamin
Susanne McMenamin
Michael Sinnott
Michael Sinnott
Darren Quinn
Darren Quinn
Dorothy Hargaden
Dorothy Hargaden
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News of potential delays to key deadlines under the Corporate Sustainability Reporting Directive (CSRD) will be met with relief in some quarters but leaves important issues to be resolved. Meanwhile, following their formal adoption in recent days, the first reporting standards under CSRD are now integrated into the EU corporate sustainability framework.

Recent developments in summary:

  • Commission proposes postponement of deadlines for adopting sector-specific standards and reporting standards for non-EU companies
  • Public consultation launched in relation to Commission's proposals
  • Launch of new Q&A platform for technical implementation queries on CSRD standards.

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