Sustainability reporting is often seen as something only large companies have to do, something complex, cumbersome, and reserved for organisations with big compliance teams. But that view is changing rapidly, especially in Ireland.
While the Corporate Sustainability Reporting Directive (CSRD) currently applies to large companies and listed entities under Irish and EU law, Irish SMEs are preparing now to meet evolving expectations from customers, supply chains, investors and regulators. Under Irish transposition of the CSRD, sustainability reporting frameworks are being integrated into company law, with phased timelines extending reporting requirements to broader groups of companies over the next few years. Mason Hayes Curran
Moreover, the European Financial Reporting Advisory Group (EFRAG) has developed voluntary sustainability reporting standards for SMEs, making it easier for small and medium companies to start reporting in a structured, proportionate way without CSRD complexity. Ormsby & Rhodes+1
At Ruya Advisory Limited, we’ve just published our 2025 Sustainability Report, using 2024 as our baseline year. This report is:
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Voluntary and non-CSRD
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Proportionate to our size and activities
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Grounded in evidence and governance
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Built to support transparency, tendering and stakeholder engagement
Importantly, sustainability reporting does not need to be overly complicated or resource-intensive. What matters most is:
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A clear structure
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Honest disclosure of impacts
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A practical, credible approach that aligns with how your business operates
This approach aligns with guidance emerging for Irish SMEs, for example, voluntary frameworks help SMEs respond to sustainability information requests from larger business partners or financial institutions without creating undue burden. algoodbody.com
Sustainability reporting is not just a compliance exercise, it’s a way to build trust, manage risk and demonstrate leadership. And no matter the size of an organisation, making the effort to report sustainably adds value to your own governance, to your clients, and to the communities you serve.
As someone who advises organisations on governance, risk and sustainability, I believe credibility matters. Advocacy only works when you’re prepared to apply the same principles internally. This report is our way of walking the walk, and it shows that small organisations can and should participate in sustainability reporting in ways that are meaningful, authentic and proportionate.
Read the full report here:
Ruya Advisory Limited – Sustainability Report 2025