
Golda Hession
Articles
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3 weeks ago |
mondaq.com | Suzanne Kearney |Golda Hession |Sarah Thompson |Maedhbh Clancy
The "stop the clock" directive has beenpublished in the Official Journal of the EU and will enter intoforce tomorrow, 17 April 2025. Member States arerequired to transpose the directive into national law by 31December 2025.
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1 month ago |
mondaq.com | Suzanne Kearney |Golda Hession |Sarah Thompson |Maedhbh Clancy
On 26 March 2025, the Council of the EU adopted its position,approving without amendment, the "stop the clock"proposal. The "stop the clock" proposal forms part of theOmnibus Package published by the European Commission on 26 February2025.
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2 months ago |
mondaq.com | Suzanne Kearney |Golda Hession |Sarah Thompson |Maedhbh Clancy
The European Commission has published an 'Omnibus' package, which includesproposals to amend the Corporate Sustainability Reporting Directive(CSRD) and Corporate Sustainability Due DiligenceDirective (CSDDD), a two-year postponement of CSRDreporting requirements for companies in the second and third wavesand delaying transposition and application of the CSDDD by oneyear. It is proposed that CSRD obligations for companies due to reportin 2026 and 2027 would be postponed by two-years.
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2 months ago |
lexology.com | Suzanne Kearney |Golda Hession |Sarah Thompson |Maedhbh Clancy |Sarah O'Sullivan
The European Commission has published an ‘Omnibus’ package, which includes proposals to amend the Corporate Sustainability Reporting Directive (CSRD)… Please login or register to continue reading. Register
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Jan 27, 2025 |
mondaq.com | Suzanne Kearney |Aisling Carey |Golda Hession |Sarah Thompson
Sustainability reporting obligations under the CorporateSustainability Reporting Directive (CSRD), as transposed into Irish law, commence forlarge Irish-incorporated companies (which were not already in-scopeunder the first phase of reporting) for financial years commencingon or after 1 January 2025 (reporting year2026). In-scope companies are required to report annually onsustainability matters in accordance with European SustainabilityReporting Standards (ESRS).
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