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For Written Answer on : 20/06/2023
Question Number(s): 289 Question Reference(s): 29695/23
Department: Enterprise, Trade and Employment
Asked by: David Stanton T.D.


To ask the Minister for Enterprise; Trade and Employment to outline the procedures, if any, that he intends to put in place to establish independent assurance services providers in Ireland following the transposition of the Corporate Sustainability Reporting Directive into Irish law; and if he will make a statement on the matter.


My Department initiated a comprehensive consultation process on the Corporate Sustainability Reporting Directive (CSRD) when it entered into force on 5 January 2023. A public consultation launched on 30 January sought the views of stakeholders, in particular, on the discretionary options for Member States contained within the Directive, one of which is to accredit independent assurance service providers. The deadline for receipt of submissions was 9 March 2023.

My Department received 34 detailed, substantial submissions to the public consultation. Officials are analysing the submissions received and continuing engagement with relevant stakeholders in other Departments and Agencies.

I will review the policy choices presented by the options once this analysis is complete, and it is my intention to convene a further stakeholder forum to set out the choices made later this summer. As would be the norm, the Department will also publish the 34 submissions received during the consultation.