European Union (Corporate Sustainability Reporting) Regulations 2025
28 August 2025
Amends/Commences: Companies Act 2014
Comes into force: 7 July 2025
Jurisdiction: Republic of Ireland
Summary
The financial year, from which directors of applicable companies are required to include sustainability reporting as part of their directors' reports, is deferred until:
• 1st January 2027 for large companies and public-interest entities with over 250 employees; and
• 1st January 2028 for listed small and medium-sized companies.
For more information, click here.
Comes into force: 7 July 2025
Jurisdiction: Republic of Ireland
Summary
The financial year, from which directors of applicable companies are required to include sustainability reporting as part of their directors' reports, is deferred until:
• 1st January 2027 for large companies and public-interest entities with over 250 employees; and
• 1st January 2028 for listed small and medium-sized companies.
For more information, click here.