Tuesday, 1st October 2024
The European Union (Corporate Sustainability Reporting) Regulations 2024 (the Regulations) came into force on 6 July. The Regulations transpose the Corporate Sustainability Reporting Directive (CSRD) into Irish law.
In this article, we look at the types of entities within scope of the sustainability reporting obligations introduced by the Regulations and when these obligations will apply. We also consider where provisions of the Regulations currently differ from those contained in CSRD and what this could mean for Irish companies.
