Public Consultation on the Corporate Sustainability Directive


The Department of Enterprise, Trade and Employment is seeking the views of stakeholders and interested parties on the Member State options contained within the Corporate Sustainability Reporting Directive (EU) 2022/2464, ahead of its transposition into Irish law.

The Directive expands the scope of the existing rules for non-financial reporting by very large companies and public-interest entities to large companies, large public-interest entities, and listed SMEs (excluding micros) on a main EU stock market. It introduces mandatory reporting standards developed by EFRAG (European Financial Reporting Advisory Group). Sustainability information will be subject to a limited assurance (audit) until the adoption of reasonable assurance standards by the Commission in 2028.

Ireland and other Member States now have 18 months to transpose the Directive by July 2024. 

For further details please click here.

CPA Ireland’s Sustainability Hub is an interactive and practical hub to help develop sustainability strategies for business. Please click here for details.