IAASA has published its observations on Wave 1 CSRD reporting, summarising key findings from their supervisory work during the first year of CSRD implementation in Ireland.
The paper provides insights from corporate reporting examinations, assurance quality inspections, and highlights the challenges faced by entities and audit firms as they adapt to evolving sustainability reporting requirements.
Despite ongoing uncertainties surrounding the Omnibus Directive, IAASA’s supervisory remit for Wave 1 CSRD reporting will continue into 2026. The paper also sets out key messages for the year ahead, including IAASA’s approach in the context of an evolving regulatory landscape.
👉 Read the observations paper to understand the findings and prepare for 2026.
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