The Corporate Sustainability Reporting Directive (CSRD), transposed into Irish law via the Corporate Sustainability Reporting Regulations 2024, significantly expands the scope and depth of sustainability disclosures required from companies operating in Ireland. It currently applies to large companies (meeting two of the following: €50M+ turnover, €25M+ balance sheet, 250+ employees), listed SMEs, and certain non-EU companies with substantial EU operations. Reporting obligations will be phased in over the coming years.
While the CSRD is primarily a reporting directive, it has indirect but substantial implications for employers. Companies must disclose how environmental, social, and governance (ESG) factors—including workforce diversity, inclusion, and accessibility—affect their operations and how they, in turn, impact society. This includes reporting on employment practices, equal opportunities, working conditions, and accessibility for disabled employees. The European Sustainability Reporting Standards (ESRS) require companies to assess and disclose both financial materiality (how ESG issues affect the company) and impact materiality (how the company affects people and the planet), including across their value chain (e.g. their suppliers and those they sell to).
For affected employers, this means that percentages of staff with disabilities, workplace accessibility policies/strategies, and inclusive hiring practices will become part of mandatory disclosures. Organisations will need robust internal data collection, inclusive HR policies, and evidence to support their ESG reports. The CSRD encourages companies to embed sustainability—including social inclusion—into their core strategy, making disability-inclusive employment not just a legal or ethical issue, but a material one for corporate transparency and resilience.
Implementing the WIDE Framework helps organisations to improve their data collection and monitoring and improve workplace accessibility policies and strategies which strengthens the organisation’s reputation in related disclosures. Reporting the implementation of WIDE itself is also a way to showcase the company commitment to social inclusion within these disclosures.
It should be noted that under the proposed ‘Omnibus Proposals’ and associated ‘Stop the Clock’ directive, delays to the first reporting deadlines, a reduction in the threshold for in-scope organisations, and simplifications to the reporting requirements to simplify the obligations on affected organisations are likely to be implemented in the coming years.
AHEAD Journal Article – Disability and the Corporate Sustainability Reporting Directive (CSRD) – A Driver for Change?
CSRD – full text, and ESRS – full text.