Ireland’s Sustainability Reporting Regulations

The regulations transposing the Corporate Sustainability Reporting Directive (CSRD) into Irish law, the European Union (Corporate Sustainability Reporting) Regulations 2024 (the Regulations), came into force on 6 July. This article sets out the types of entities that will fall within scope of the sustainability reporting obligations introduced by the Regulations and when these obligations will apply. It also highlights where provisions of the Regulations currently appear to differ from those contained in CSRD.

For more information in relation to this topic, please contact Anne O’Neill, Senior Knowledge Executive, Jill Shaw, ESG & Sustainability Lead or any member of the ALG ESG & Sustainability team.