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ARTICLE · 22 JULY 2025

Ireland Transposes 'Stop-The-Clock' Directive And Clarifies CSRD Scope

Arthur Cox
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The Minister for Enterprise, Tourism and Employment has made the European Union (Corporate Sustainability Reporting) Regulations 2025 (SI No 309 of 2025) (the Regulations).

IrelandCorporate/Commercial Law
Sarah Thompson
Sarah Thompson
Suzanne Kearney
Suzanne Kearney
Sarah O'Sullivan
Sarah O'Sullivan
Golda Hession
Golda Hession
Katherine Quirke
Katherine Quirke
Lisa Boyle
Lisa Boyle
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The Minister for Enterprise, Tourism and Employment has made the European Union (Corporate Sustainability Reporting) Regulations 2025 (SI No 309 of 2025) (the Regulations).

The Regulations transpose the so-called "stop-the-clock" directive into Irish law, amending Part 28 of the Companies Act 2014 (the Act) and the Transparency (Directive 2004/109/EC) Regulations 2007.

In addition, the Regulations clarify the scope, definition of turnover and subsidiary exemptions under the Corporate Sustainability Reporting Directive (CSRD) as implemented in Ireland, addressing anomalies that had been identified in the original transposing regulations and raised with the Department of Enterprise, Tourism and Employment by Arthur Cox LLP and other professional advisers.

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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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