Companies Act 2014 section 1606

Responsibility for drawing-up, publishing and making accessible sustainability reports concerning third-country undertakings

Section 1606 assigns responsibility for ensuring that sustainability reports for subsidiaries and branches of non-EU (third-country) undertakings operating in Ireland are properly drawn up, published, and made accessible.

• Directors of an applicable subsidiary bear personal responsibility for ensuring the sustainability report is drawn up, published, and made accessible in compliance with the relevant requirements.
• For applicable branches, the persons responsible for the branch's compliance with this chapter must ensure the sustainability report is properly prepared, published, and made accessible.
• In both cases, the responsible individuals must act to the best of their knowledge and ability in fulfilling these obligations.
• The applicable filing and publication rules differ depending on whether the entity is a subsidiary (annexing documents to an annual return) or a branch (delivering documents to the Registrar).