{
  "family": "ESG-CPG",
  "jurisdiction": "IE",
  "country": "Ireland",
  "language": "en",
  "last_verified": "2026-08-17",
  "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)",
  "rules": [
    "HOLD items never ship",
    "DRAFT items always say DRAFT",
    "states instruments — name, number, status, dates; does not interpret how they apply",
    "negative facts (no such mandate) are register entries too"
  ],
  "operator": "GreenCore Solutions Corp.",
  "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier",
  "held_unshipped": [],
  "blocks": [
    {
      "block": "EU horizontal baseline",
      "language": "en",
      "items": [
        {
          "instrument": "CSRD — Corporate Sustainability Reporting Directive",
          "reference": "Directive (EU) 2022/2464, as amended by Stop-the-Clock (Dir. (EU) 2025/794) and Omnibus I — Directive (EU) 2026/470 (OJ 26 Feb 2026, in force 18 Mar 2026)",
          "status": "In force. Scope: >1,000 employees AND >€450M turnover; member-state transposition of Omnibus I due 19 Mar 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESRS — European Sustainability Reporting Standards",
          "reference": "Commission Delegated Regulation (EU) 2023/2772",
          "status": "In force; simplification package pending 2026.",
          "source": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CSDDD — Corporate Sustainability Due Diligence Directive",
          "reference": "Directive (EU) 2024/1760, as amended by Omnibus I",
          "status": "Scope: ≥5,000 employees + €1.5B turnover; transposition 26 Jul 2028, application 26 Jul 2029, Art. 16 statements from FY2030.",
          "source": "https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Taxonomy",
          "reference": "Regulation (EU) 2020/852 + delegated acts (incl. Delegated Regulation (EU) 2026/73)",
          "status": "In force.",
          "source": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Forced Labour Regulation",
          "reference": "Regulation (EU) 2024/3015",
          "status": "Adopted; product-ban regime phases in later — state: adopted, not yet operative.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "PPWR — Packaging and Packaging Waste Regulation",
          "reference": "Regulation (EU) 2025/40",
          "status": "In force 11 Feb 2025, applies 12 Aug 2026: recyclability-by-design, recycled-content minima from 2030, harmonised labelling 2028, PFAS restriction in food-contact packaging from 12 Aug 2026; repeals Dir. 94/62/EC.",
          "source": "https://eur-lex.europa.eu/eli/reg/2025/40/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Single-Use Plastics Directive",
          "reference": "Directive (EU) 2019/904; calculation rules replaced by Implementing Decision (EU) 2026/1425 (23 Jul 2026)",
          "status": "In force via national transpositions.",
          "source": "https://environment.ec.europa.eu/topics/plastics/single-use-plastics_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Waste Framework Directive",
          "reference": "Directive 2008/98/EC as amended by Directive (EU) 2025/1892",
          "status": "Binding food-waste targets (−10% processing, −30% retail/household by 2030); textile EPR by Apr 2028; in force 16 Oct 2025, transposition 17 Jun 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Batteries Regulation",
          "reference": "Regulation (EU) 2023/1542",
          "status": "In force (where products contain batteries).",
          "source": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Microplastics restriction",
          "reference": "Regulation (EU) 2023/2055 (REACH Annex XVII)",
          "status": "In force; rinse-off cosmetics ban from 17 Oct 2027.",
          "source": "https://single-market-economy.ec.europa.eu/sectors/chemicals/reach/restrictions/commission-regulation-eu-20232055-restriction-microplastics-intentionally-added-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "WEEE Directive",
          "reference": "Directive 2012/19/EU",
          "status": "In force via national transpositions.",
          "source": "https://eur-lex.europa.eu/eli/dir/2012/19/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESPR + Digital Product Passport",
          "reference": "Regulation (EU) 2024/1781",
          "status": "In force; product delegated acts pending.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EUDR — EU Deforestation Regulation",
          "reference": "Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650 (OJ 23 Dec 2025, in force 26 Dec 2025) — cattle, cocoa, coffee, oil palm, rubber, soya, wood",
          "status": "Applies 30 Dec 2026 (large and medium operators), 30 Jun 2027 (micro and small); downstream-operator category collects DDS reference numbers without submitting its own DDS.",
          "source": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        },
        {
          "instrument": "Empowering Consumers Directive",
          "reference": "Directive (EU) 2024/825",
          "status": "Transposition 27 Mar 2026; applies 27 Sep 2026 — imminent, not yet operative.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Green Claims Directive",
          "reference": "Proposal COM(2023) 166",
          "status": "Not enacted: never present as in force. Formal status: HOLD (under source verification).",
          "source": "https://www.europarl.europa.eu/legislative-train/theme-a-european-green-deal/file-substantiating-green-claims",
          "draft": false,
          "no_mandate": false,
          "not_law": true,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "REACH",
          "reference": "Regulation (EC) No 1907/2006",
          "status": "In force.",
          "source": "https://eur-lex.europa.eu/eli/reg/2006/1907/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CLP",
          "reference": "Regulation (EC) No 1272/2008",
          "status": "In force.",
          "source": "https://eur-lex.europa.eu/eli/reg/2008/1272/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Right to Repair Directive",
          "reference": "Directive (EU) 2024/1799",
          "status": "National rules from 31 Jul 2026.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CBAM — Carbon Border Adjustment Mechanism",
          "reference": "Regulation (EU) 2023/956",
          "status": "Definitive regime from 1 Jan 2026 (cans, foils, closures inputs).",
          "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU ETS · ETS2",
          "reference": "Directive 2003/87/EC · Directive (EU) 2023/959",
          "status": "ETS2: fuel suppliers report 2026, surrender 2028.",
          "source": "https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/ets2-buildings-road-transport-and-additional-sectors_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "F-gas Regulation",
          "reference": "Regulation (EU) 2024/573",
          "status": "In force (cold chains).",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/573/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Energy Efficiency Directive (recast)",
          "reference": "Directive (EU) 2023/1791",
          "status": "In force.",
          "source": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESG Ratings Regulation",
          "reference": "Regulation (EU) 2024/3005 (OJ L, 12.12.2024)",
          "status": "Applies from 2 Jul 2026; ESMA-supervised — ESG rating providers in scope, indirect relevance for CPG.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        }
      ]
    },
    {
      "block": "Ireland — national instruments",
      "language": "en",
      "items": [
        {
          "instrument": "Circular Economy and Miscellaneous Provisions Act 2022",
          "reference": "Act No. 26 of 2022",
          "status": "In force.",
          "source": "https://www.irishstatutebook.ie/eli/2022/act/26/enacted/en/html",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Deposit Return Scheme — Separate Collection (Deposit Return Scheme) Regulations 2021",
          "reference": "S.I. No. 599 of 2021 (as amended 2024)",
          "status": "Live since February 2024.",
          "source": "https://www.irishstatutebook.ie/eli/2021/si/599/made/en/print",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Waste Management Act 1996 + European Union (Packaging) Regulations 2014 / Repak",
          "reference": "S.I. No. 282 of 2014 (linked source)",
          "status": "In force.",
          "source": "https://www.irishstatutebook.ie/eli/2014/si/282/made/en/print",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "European Union (Corporate Sustainability Reporting) Regulations 2024 (CSRD transposition)",
          "reference": "S.I. No. 336 of 2024",
          "status": "In force (6 July 2024).",
          "source": "https://www.irishstatutebook.ie/eli/2024/si/336/made/en/print",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        }
      ]
    }
  ]
}