Regulation ChangeLiveLive RegulationReporting Deadline
Ireland transposes Stop-the-Clock Directive into national law
EU Corporate Sustainability Reporting Directive (CSRD)Department of Enterprise, Trade and Employment (Ireland)Ireland
Announced
Apr 17, 2025
Implementation
Apr 17, 2025
Description
Ireland has transposed the EU Stop-the-Clock Directive into national law through the European Union (Corporate Sustainability Reporting) Regulations 2025. This postpones by two years the CSRD sustainability reporting requirements for Wave 2 companies (large undertakings) and Wave 3 companies (listed SMEs and non-EU companies) while the Omnibus package negotiations proceed at EU level. Wave 2 companies now report in 2028 for FY2027; Wave 3 companies report in 2029 for FY2028.
Sources
Key Findings
Ireland transposes Stop-the-Clock Directive into national law
## The ‘Stop the Clock’ Directive The European Union (Corporate Sustainability Reporting) Regulations 2025 gives legal effect in Ireland to the EU’s ‘Stop the Clock’ Directive on the CSRD which postpones by two years the reporting requirements on so-called Wave 2 and Wave 3 companies, while the European Commission’s Omnibus package is being negotiated. Related press release: Regulations to give effect to EU Directive