Paul Murphy (Dublin South West, Solidarity)
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527. 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 in relation to same; which Government Departments will be involved; and if it will include a public consultation process. [11459/25]

Paul Murphy (Dublin South West, Solidarity)
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528. To ask the Minister for Enterprise, Trade and Employment regarding the European Commission’s Omnibus Simplification Package published on 26 February 2025, his views on re-opening the Corporate Sustainability Due Diligence Directive, which risks diluting key human rights and environmental protections for victims of corporate abuse; and if he will commit to expediting the transposition and implementation of the directive into Irish law. [11460/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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I propose to take Questions Nos. 527 and 528 together.

There is a particular focus on simplification and burden reduction at EU level with a view to improving EU competitiveness and ensuring there aren’t disproportionate burdens on business, particularly SMEs. This is articulated in the Letta and Draghi Reports and has informed the new European Commission and the recently published Commission’s Work Programme which proposes a series of so-called “omnibus proposals”.

Ireland is supportive of the ongoing efforts to enhance the EU regulatory framework. We acknowledge the efforts of the Commission in implementing real change for business and acknowledge that the first omnibus proposal on sustainability significantly reduces the burden on business.

It is important that we don’t lose sight of the objectives of the Corporate Sustainability Due Diligence Directive (CSDDD) which aims to promote responsible business conduct. We want better regulation not deregulation. Therefore, in the context of optimising the competitiveness of EU companies in the evolving global trading environment and ensuring proportionality, Ireland is supportive in principle of initiatives to simplify the reporting requirements and reduce costs on companies, and most especially for SMEs.

Preparations have been ongoing in my Department since the publication of the CSDDD with a view to transposing the directive by 26 July 2026. However, subject to agreement at EU level that date is likely to change. My Department will continue its transposition preparations for the Directive and will comply with an amended transposition date if amended at EU level.