Key Irish/EU legal and regulatory developments

CSRD and CSDDD Developments: The Omnibus Directive amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) was published by the EU on 26 February 2026. In a welcome development, the Directive significantly narrows the scope of both regimes (meaning that fewer entities will be within scope). Click here for more detail: Directive amending CSRD and CSDDD published.

EU Pay Transparency Directive: The EU Pay Transparency Directive is due to be transposed into Irish law by 7 June 2026 and forms part of the EU’s strategy seeking to tackle concerns about the enforcement of the principle of equal pay between men and women in the EU. This will be relevant for companies with employees in Ireland. Click here for more detail: Update on the EU Pay Transparency Directive.

Pensions auto-enrolment: Pensions auto-enrolment launched on 1 January 2026 meaning that employees who are paid through Irish payroll who are not a part of a “qualifying pension arrangement” are automatically enrolled in the State’s automatic retirement saving system. Click here for more detail: Key Takeaways for Employers on AE and Updates on the Minimum Standards.

EU Inc.: In March, the European Commission published its proposal for legislation establishing a new optional EU‑wide company form, “EU Inc.”. The initiative is aimed at making it easier to start and scale companies across the EU, attract investment and lower the cost and complexity of business failure. National tax and employment rules will continue to apply such companies. The proposal must still be approved by both the European Parliament and the Council, with the first EU Inc. companies expected from 2027.

Date published: 30 March 2026