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ARTICLE · 14 FEBRUARY 2025

Updates Regarding The Corporate Sustainability Reporting Directive

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The Corporate Sustainability Reporting Directive created the EU's sustainability reporting regime, which requires in-scope companies to include extensive disclosures in their directors' report.

IrelandCorporate/Commercial Law
Susanne McMenamin
Susanne McMenamin
Susan Carroll Chrysostomou
Susan Carroll Chrysostomou
Michael Sinnott
Michael Sinnott
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Updates regarding the Corporate Sustainability Reporting Directive

The Corporate Sustainability Reporting Directive (the "CSRD") created the EU's sustainability reporting regime, which requires in-scope companies to include extensive disclosures in their annual report. The CSRD applies to many EU companies, EU-subsidiaries of businesses headquartered outside of the EU and even certain nonEU companies that have a subsidiary or branch in the EU. The vast majority of companies to which the CSRD applies are now in their first reporting year ie, they will be required to include disclosures in their annual report for their 2025 financial year.

Many financial services companies are automatically in-scope for FY2025 reporting, as they are deemed large: acknowledgement of gold-plating by the Irish government

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