IAASA has published a paper observations on Wave 1 CSRD reporting summarising key findings from our supervisory work on the first year of CSRD Wave 1 reporting in Ireland. The paper covers corporate reporting examinations, assurance quality inspections, and the challenges faced by entities and audit firms as they adapt to evolving sustainability reporting requirements.
Despite ongoing uncertainties related to the Omnibus Directive, IAASA’s supervisory remit for Wave 1 CSRD reporting will continue in 2026. The paper also outlines key messages for 2026, including IAASA’s approach in the context of evolving regulation.