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Ireland · Question · written

PQ 555

555. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment for an update on the steps his Department has taken specifically to provide relief to entities currently reporting under Corporate Sustainability Reporting Directive (CSRD) ‘wave 1’ reporters, based on the ‘quick fix’ delegated act signed on 11 July 2025 by the European Commission, that extended certain phase-in provisions that were previously only available to companies with less than 750 employees to all “wave 1” companies for FY2025 and FY2026; if there are any further measures under consideration for companies in Wave 1; the timeframe for future steps, if any; and if he will make a statement on the matter. [11647/26]

askedIreland· Dáil Éireann· EN

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17 February 2026

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17 February 2026

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555. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment for an update on the steps his Department has taken specifically to provide relief to entities currently reporting under Corporate Sustainability Reporting Directive (CSRD) ‘wave 1’ reporters, based on the ‘quick fix’ delegated act signed on 11 July 2025 by the European Commission, that extended certain phase-in provisions that were previously only available to companies with less than 750 employees to all “wave 1” companies for FY2025 and FY2026; if there are any further measures under consideration for companies in Wave 1; the timeframe for future steps, if any; and if he will make a statement on the matter. [11647/26]

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