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Seanad: Companies (Emission Reporting) Bill 2021: Second Stage (24 Nov 2021)

Robert Troy: ...to mandatory standards in 2024, and that those reports will cover the financial year of 2023. As it stands, the EU proposal has struck the correct balance by targeting large companies with more than 250 employees initially, before an envisaged expansion to include listed SMEs after three years. On scope, the Senator's legislation proposes a wider scope of entities for inclusion....

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