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ARTICLE · 15 SEPTEMBER 2025

CSRD: Recent Developments Impacting Irish Companies

Dillon Eustace
Dillon Eustace
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Dillon Eustace

Dillon Eustace

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In this briefing, we provide an overview of some recent CSRD-related developments which will be of interest to Irish companies.

IrelandCorporate/Commercial Law
Aisling O'Malley
Aisling O'Malley
Alanna Hannon
Alanna Hannon
Áine McCarthy
Áine McCarthy
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In this briefing, we provide an overview of some recent CSRD-related developments which will be of interest to Irish companies.

Publication of the European Union (Corporate Sustainability Reporting) Regulations 2025

On 11 July 2025, the European Union (Corporate Sustainability Reporting) Regulations 2025 (Irish CSRD Amending Regulations) were published.

The Irish CSRD Amending Regulations introduce a number of changes to the existing CSRD framework applicable to Irish companies, an overview of which is outlined below.

Transposition of the "Stop the Clock" Directive into Irish law

The Irish CSRD Amending Regulations delay the application of CSRD to Irish companies which constitute "large companies" under Irish law until 2028 (in respect of the 2027 financial year). They also delay the application of CSRD Irish listed SMEs until 2029 (in respect of the 2028 financial year).

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