Ireland has welcomed the European Commission’s proposed amendments to the Corporate Sustainability Reporting Directive (CSRD), which aim to reduce the regulatory burden on businesses, especially small and medium-sized enterprises (SMEs). […]

Ireland has welcomed the European Commission’s proposed amendments to the Corporate Sustainability Reporting Directive (CSRD), which aim to reduce the regulatory burden on businesses, especially small and medium-sized enterprises (SMEs). The proposals, part of the EU’s broader 2025 “omnibus” simplification package, seek to remove around 80% of companies from the scope of the CSRD by exempting firms with fewer than 1,000 employees and under €50 million in turnover. 

Under the current framework, CSRD reporting obligations apply to large public interest entities with over 500 employees, with phased implementation extending to smaller businesses and non-EU firms through 2029. The new plan proposes a two-year postponement for companies initially set to begin reporting in 2026 or 2027, providing them with more time to prepare. 

Ireland’s Department of Enterprise, Trade and Employment confirmed it will revise national legislation to reflect these EU-level changes once formally adopted. Minister Peter Burke praised the move, stating, “These proposed changes will significantly help enterprise in Ireland, and most of all our SMEs.” He also voiced strong support for EU Commission President Ursula von der Leyen’s push to reduce regulatory burdens, saying it was essential for maintaining the competitiveness of EU businesses in the global market. 

The Commission also recommended easing compliance obligations under the Corporate Sustainability Due Diligence Directive (CSDDD), including a one-year delay in its implementation, which was previously scheduled for July 2026. 

By supporting these reforms, Ireland is reinforcing its commitment to ESG and carbon neutral strategy goals while ensuring that sustainability regulations remain practical and proportionate. This regulatory shift is expected to enhance business confidence, especially among SMEs, and streamline the path toward more effective and scalable ESG integration across the EU. 

资料来源 

https://www.irishlegal.com/articles/ireland-welcomes-plans-to-reduce-csrd-requirements