Sinéad Gibney (Dublin Rathdown, Social Democrats)
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89. To ask the Minister for Enterprise, Trade and Employment if he will set out a detailed pathway for the transposition of the Corporate Sustainability Due Diligence Directive into Irish law; the timeline and steps for same; the Government Departments which will be involved; if it will include a public consultation process; and if he will make a statement on the matter. [6783/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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90. To ask the Minister for Enterprise, Trade and Employment the position of his Department, in light of the European Commission’s omnibus simplification package due to be published on 26 February 2025, regarding the re-opening the Corporate Sustainability Due Diligence Directive; if he has engaged with stakeholders on the risks to human rights and environmental protections for victims of corporate abuse; if there are plans to ensure transposition and implementation of the Directive into Irish law as quickly as possible; and if he will make a statement on the matter. [6784/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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I propose to take Questions Nos. 89 and 90 together.

The Corporate Sustainability Due Diligence (CSDD) Directive was published in the Official Journal of the European Union on 5 July 2024 and entered into force on 26 July 2024. The Directive provides for a two-year transposition period, until 26 July 2026, in order to provide Member States with sufficient time to transpose the Directive into national laws. Preparations for transposition have been ongoing in my Department with a view to meeting the July 2026 deadline.

As the Deputy is aware, the recently published 2025 work programme of the European Commission contains a variety of measures in relation to simplification and effective implementation of EU legislation. In this regard, a number of so-called Omnibus proposals are due to be published over the coming months. It is understood that the first Omnibus, which will include proposals for streamlining and simplification of sustainability reporting, sustainability due diligence and taxonomy is due for publication by the Commission before the end of this month.

Once published, the detail of the proposals, including any implications for CSDD transposition, will be carefully considered by my Department.