Last updated: 09/10/25
Corporate Sustainability Due Diligence Directive (CSDDD)
Further information
- CSDDD is a landmark piece of legislation that mandates due diligence for the prevention, mitigation, and discontinuation of environmental and social harm.
- Must be transposed into Irish law by July 26th, 2027 (original date July 26 2026) delayed due to prosed Sustainability Omnibus Directive.
- CSDDD will be carried out in a phased manner with the largest companies being affected first, with full application on 26th July 2029.
Corporate Sustainability Reporting Directive (CSRD)
Further information
- CSRD requires companies to report on the impact of corporate activities on the environment and society and requires the audit (assurance) of reported information.
- Companies will communicate their performance and impacts on a wide range of sustainability topics – environmental, social and governance parameters.
- CSRD was transposed into Irish law on July 6th 2024 – obligations of CSRD are now part of Irish company law.
Eco-design for Sustainable Product Regulation (ESPR)
Further information
- Aims to significantly improve the sustainability of products placed on the EU market by improving their circularity, energy performance, recyclability and durability.
- ESPR entered into force on July 18th, 2024 – the majority of product-specific requirements are expected to apply from 2027/28, the regulation itself is already in effect.
- From 19 July 2026, the destruction of unsold textiles and footwear will be prohibited.
Energy Performance of Building Directive (EPBD)
Further information
- EU’s main legislative instrument aiming to promote the improvement of the energy performance of buildings within the EU.
- Ireland has until May 29th, 2026, to transpose EPBD into national law.