The Corporate Sustainability Due Diligence Directive, which must be transposed into Irish law by July 2028, provides that in-scope companies will, for the first time, have legal obligations to conduct risk-based human rights and environmental due diligence and integrate due diligence into all corporate policies and risk management systems.
In-scope companies are required to identify those parts of their chain of activities where adverse human rights or environmental impacts are most likely to occur and are most severe, and to carry out an in-depth assessment of those prioritised areas.
The Directive also requires Member States to provide for effective, proportionate and dissuasive penalties for companies that fail to comply with their due diligence requirements. My Department is working to ensure transposition of the CSDDD by the July 2028 deadline, with the first tranche of companies coming within scope in 2029.
I can also advise the Deputy that my Department is leading preparations for the implementation in Ireland of the EU Forced Labour Regulation, which prohibits the placing and making available on the EU market, as well as the export from the EU, of products made with forced labour. The Regulation will apply from December 2027. Last December, we signed the European Union (Prohibiting products made with forced labour on the Union Market) (Designation of Competent Authorities) Regulation 2025, which designated Ireland’s National Competent Authorities as the Workplace Relations Commission (WRC) and the relevant Market Surveillance Authorities. Under this framework, the WRC will have primary responsibility for investigating suspected cases of products made with forced labour in Ireland and for issuing prohibition orders where such products are confirmed, while the relevant Market Surveillance Authorities will be responsible for enforcing those orders, including prohibition orders issued by other Member States or by the European Commission in respect of third-country imported products confirmed as having been made with forced labour.