Course Details

The EU Commission has proposed and implemented a number of changes to the CSRD since its Omnibus Proposal was issued in February 2025. This includes changes to the Delegated Act and reporting standards and requirements. This session will provide participants with an overview of key changes and what to expect when the updated ESRS standards are issued later in 2025.

 

Orla Carolan will cover the following topics during this presentation:

  • The EU Omnibus Proposal
  • Confirmed changes to the CSRD and other Directives and additional changes expected
  • Proposed updates to the European Sustainability Reporting Standards
  • Next steps on regulatory timelines
  • wider impacts for SMEs and other companies not in scope for CSRD

 

By attending this session, you will learn:

  • Current state on EU Regulation and Reporting Requirements
  • Next steps for the EU Commission and Reporting entities
  • Wider implications and expected future developments for SMEs in sustainability reporting


This session will be of particular interest to auditors and accountants working in practice, industry / finance functions and SMEs with large business partners (supply chain).

 

Course Level: Need to Know 

CPD Course Speaker

Head of Consulting

Orla Carolan

Orla is a Chartered Certified Accountant (FCCA) and Managing Director of Glas Consulting, a consulting company that provides sustainability services including training, compliance and sustainability reporting advisory services to large organisations and SMEs.

Prior to this Orla held roles in Future Planet as Head of Consulting and was a Director (Advisory) at Grant Thornton Ireland in addition to being Head of Financial Reporting for JPMorgan Hedge Fund Services.

During her time at Grant Thornton Orla also worked with EFRAG on the development of the ESRS reporting standards under the CSRD and with the Central Bank of Ireland in their Supervisory Risk Division on the review of the supervision framework for investment funds.

Orla is currently lecturing for Chartered Accountants Ireland (CAI) on a Diploma on Sustainability Reporting & Assurance and with TUD on their Graduate Diploma in Sustainability Reporting in addition to supporting ACCA and other providers with CPD training on sustainability & sustainability reporting. Orla holds a B.A. in Business and Economics (TCD), is an ACCA member and a Certified Investment Fund Director (CIFD) and member of the IFDA working group on sustainability. Orla is also a qualified Executive Coach & Trainer (QQI Accredited).