New Rules Force Irish Firms to Report Environmental and Social ImpactsMeabh Carey
The EU Non-Financial Reporting Directive (NFRD) 2014/95/EU entered into force in December 2014 and is now in the final stages of being transposed into Irish legislation.
The disclosures will apply to financial years beginning on or after August 1st, 2017, so the first of reports are likely to become available from the second half of 2018. The legislation applies to large Irish organisations, and they will be required to report on their environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters at a minimum.
“The Corporate Social Responsibility (CSR) information published will be on a range of topics, including carbon emissions and energy consumption, through to social issues such as engagement with local communities and anti-corruption measures such as the company’s whistle-blowing procedures.”
Irish Times, Accessed Aug 21st, 2017. Available at: https://www.irishtimes.com/business/work/new-rules-to-force-irish-firms-to-report-on-environmental-and-social-impacts-1.3192438
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