CSRD in Ireland
Ireland created no CSRD-specific penalty. S.I. 336/2024 applies existing Companies Act 2014 offences: up to €5,000 for failure to file a compliant directors' report, and up to €50,000 and/or five years for a knowingly false statement.
In forceDisclosure & reportingChecked 9 August 2026Our EI can make mistakes — check important info.
- In force from
- 2024-07-06
- Transposition
- Transposed
- Instrument
- S.I. 336/2024
- Maximum on the undertaking
- €5,000
- Category 3 offence — failure to file a compliant directors' report
- Maximum on an individual
- €50,000
- Authority
- CRO / courts
Where do these figures come from?
Different offences, different maxima
Ireland reused Companies Act 2014 offence categories. Not filing is Category 3: up to €5,000. A statement known to be false or reckless as to its truth is Category 2: up to €50,000 and/or five years on indictment. The €500,000 / ten-year maximum often quoted for Ireland is Category 1 — the Act's top category, which is not the false-statement offence.
Ireland transposed CSRD through S.I. 336/2024, in force from 6 July 2024, without creating a bespoke penalty. Failure to file a compliant directors' report is a Category 3 offence carrying up to €5,000. A knowingly or recklessly false statement is a Category 2 offence carrying, on indictment, up to €50,000 and/or five years' imprisonment (€5,000 and/or twelve months on summary conviction). The CRO and the courts enforce.
Which Companies Act offences apply?
S.I. 336/2024 brought the sustainability report within the directors' report framework and applies the existing enforcement architecture.
The Category 2 offence targets the truth of statements; the Category 3 offence targets filing compliance. Category 1 — up to €500,000 and ten years — is the Act's top tier and is not the sustainability false-statement offence.
S.I. 309/2025, made 11 July 2025, transposes the stop-the-clock deferral without changing any penalty.
What are the penalties?
No CSRD-specific penalty. Existing Companies Act 2014 offences apply with different maxima.
Category 3 — €5,000
Category 3 offence — failure to file a compliant directors' report
Category 2 — €50,000 and/or up to 5 years
A knowingly or recklessly false statement under the Companies Act 2014, on indictment. On summary conviction: up to €5,000 and/or twelve months.
Category 1 — €500,000 and up to 10 years
The Companies Act's top category, often misattributed to the false-statement offence. It is not the CSRD-relevant tier.
Category maxima follow CRO Leaflet 29 — the irishstatutebook.ie text returned an access error on 9 Aug 2026.
Next step
Talk to Carolina about IE CSRD
Carolina Ramirez — ESG Expert in Latin America
XG tracks 850 regulations across 119 jurisdictions.
30 minutes · a consultant who knows this file
Common questions
- What is the CSRD penalty in Ireland?
- Ireland created no separate CSRD penalty. Failing to file a compliant directors' report is a Category 3 offence carrying up to €5,000; a knowingly false statement is a Category 2 offence carrying up to €50,000 and/or five years' imprisonment on indictment.
- Is the Irish CSRD fine €500,000?
- No. €500,000 and up to ten years is the Companies Act's Category 1 maximum — the top category, not the false-statement offence. The false-statement offence is Category 2: up to €50,000 and/or five years on indictment.
- When did Ireland transpose CSRD?
- 6 July 2024, through S.I. 336/2024. S.I. 309/2025 of 11 July 2025 later deferred the second and third reporting waves without changing penalties.
- Where can I read the full text of IE CSRD?
- The authoritative version is the official text: CSRD in Ireland. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.
Audit & Disclosure Readiness
Disclosure regimes are judged on evidence rather than intent. XG reviews documentation, maps it to the framework and finds the gaps before an assurance provider does — XG does not author or submit the final report.
Go deeper
Compare all 27 member states side by side
XG Regulation Register · 850 regulations · 119 jurisdictions
