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Briefing: CSRD: ‘Stop-the-clock’ Directive Transposed into Irish Law

Director Factsheets

This Factsheet is in collaboration with Forvis Mazars

The Minister for Enterprise, Tourism and Employment has introduced new rules that delay the application and clarify how the EU Corporate Sustainability Reporting Directive (‘CSRD’) applies in Ireland.

Ireland has delayed new EU sustainability reporting rules (CSRD) by two years and clarified which companies must follow them. The rules now better define who’s included and when subsidiaries need to report, especially those linked to non-EU parent companies.