Jurisdiction: Republic of Ireland
Commencement: 7th July 2025
Amends: Companies Act
Mini Summary
The Companies Act 2014 sets out that company directors must comply with requirements when forming, operating and restructuring companies, including reporting on environmental sustainability. The Act consolidates previous laws, providing a single piece of primary legislation governing company law in Ireland.
Duties
Various duties apply and are available to view on the Legislation Update Service.
Amendment
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.
Minor technical changes are also made.