Ireland's State of the Environment Report 2024

338 Chapter 13: Environment and Industry Figure 13.2  Composition of Industrial Emission Directive licensed industry (% of total licensed sites) in Ireland compared with EU Member States ˜ Ireland ˜ EU average 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% Intensive agriculture Waste Metals Chemicals Slaughtering, food & drink Energy Mineral Surface treatment Pulp, paper or wood Other Source: Compiled from European Council data 9 9 www.consilium.europa.eu/en/infographics/industrial-emissions-directive-key-figures/ (accessed 15 July 2024). Corporate Sustainability Reporting The Corporate Sustainability Reporting (CSR) Directive ((EU) 2022/2464), arising from the European Green Deal’s climate change action objectives, requires that companies disclose climate and environmental data (Topic Box 13.2). Topic Box 13.2  Corporate Sustainability Reporting Directive The CSR Directive requires companies that fall within its scope to disclose information on what they see as the risks and opportunities arising from social and environmental issues and on the impact of their activities on people and the environment. This information informs and assists investors, consumers and other stakeholders evaluating the sustainability performance of companies. The requirement of this directive is being implemented in Ireland and in other EU Member States in 2024 (for companies with more than 500 employees), with a phased implementation planned over the coming years until full implementation is in place in 2028. The directive ultimately aims to increase transparency and ensure stakeholder access to reliable and comparable information about companies across a wide range of environmental and social issues. Transformation plans and reporting as envisaged under the IED revision will complement the CSR requirements, providing a means for the concrete implementation of these requirements at the installation level.