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ARTICLE · 13 NOVEMBER 2024

Understanding Employee Consultation Obligations Within The Corporate Sustainability Reporting Directive (CSRD) Framework

RDJ LLP
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This Insight provides a high level overview of the mandatory sustainability reporting requirements that will apply to Irish companies following the introduction of the CRSD...

IrelandCorporate/Commercial Law
Claire Macken
Claire Macken
Leah Moriarty
Leah Moriarty
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This Insight provides a high level overview of the mandatory sustainability reporting requirements that will apply to Irish companies following the introduction of the CRSD and outlines the key employee consultation obligations.

What is CSRD?

The Corporate Sustainability Reporting Directive ("CSRD") was signed into Irish law on 5 July 2024 by the European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. 336/2024) ("2024 Regulations") which made a number of changes to the Companies Act 2014 ("2014 Act").

The CSRD requires all companies in scope to disclose sustainability information on what they see as the risks and opportunities arising from social and environmental issues, and on the impact of their activities on the climate and society. In the very near future, this will encompass all large companies and all listed companies (except listed micro-enterprises).

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