July 2023
The Corporate Sustainability Reporting Directive, which entered into force in January 2023, sets out EU harmonied rules for annual reporting of sustainability matters by large companies, large public interest entities (PIEs) and listed SMEs (excluding micro-entities).The required disclosures must be provided in the management report (in Ireland, the directors’ report).The reporting requirements are underpinned by mandatory European Sustainability Reporting Standards (ESRSs).
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Source: www.iaasa.ie