How CSRD Impacts Every Business – Take Steps To Protect Your Future Viability

Hosted by our Sustainable Technology Ambassador Francis O’Haire, KPMG sustainability experts Sarah Moran and Shane O'Reilly tackled the impact and challenges of the Corporate Sustainability Reporting Directive (CSRD) for businesses of all sizes.

The Clock Is Ticking

Starting from 2024, almost 50,000 companies are subject to mandatory sustainability reporting. With the first CSRD reports due in 2025 — for companies with year-ending 31 December 2024 — the clock is ticking, and companies should be prepared to provide accurate information from different parts of their organization to support the new assurance requirements.

This Will Increasingly Affect SMEs

Although small and medium-sized enterprises (SMEs) will not have to comply until January 2026, many will be affected by the growing reach of CSRD. SMEs make up the majority of an average enterprise's suppliers and customers, significantly contributing to their Scope 3 emissions. As large enterprises implement CSRD throughout their supply and value chains, SMEs will increasingly feel its impact.

Gain Valuable Insights On crucial CSRD Topics

KPMG sustainability experts Sarah Moran and Shane O'Reilly addressed the following questions.

  • What are the core elements of CSRD?

  • How does CSRD affect supply and value chains?

  • What does CSRD mean for companies of different sizes?

  • How ready is your company?


About Our Speakers

Sarah Moran

Director at KPMG Sustainable Futures

Sarah is a director in Sustainable Futures, KPMG’s dedicated sustainability advisory practice. Sarah trained in KPMG’s global centre of excellence for climate risk in the UK and now leads out Sustainable Finance and Climate Risk service lines. Sarah lectures in sustainable finance, climate risk and ESG reporting with UCD Smurfit Business School, the Compliance Institute and Chartered Accountants Ireland and has collaborated with the Central Bank of Ireland to mobilise the insurance sector’s response to recent guidance issued for (re)insurance undertakings on climate risk.

 

Shane O'Reilly

Managing Director, KPMG Sustainable Futures

Shane is Managing Director at KPMG Sustainable Futures. He leads the ESG & Sustainability service line of KPMG Sustainable Futures. He has 20+ years’ experience of the global construction materials market in operations, investor relations and ESG group management. He is an outgoing chair of the CDP Ireland Network, a committee of sustainability professionals from across Irish industry and semi-state organisations. He works across multiple sectors developing ESG strategies, due diligence, target setting and decarbonisation.

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