CRH → Roadstone + Oldcastle BuildingEnvelope + Kingspan 5 divisions + Glanbia GPN + Tirlán Apr 2022 EUR 307 m, Companies Act 2014 + TCA 1997 s.835 transfer pricing.
Irish listed-parent specialty subsidiary workforce against CRH plc → Roadstone Ltd (Irish aggregates/asphalt/concrete operating company) + CRH Americas Materials + Oldcastle BuildingEnvelope (US fenestration), Kingspan Group plc → Kingspan Insulation Ltd + Kingspan Insulated Panels + Kingspan Light + Air + Kingspan Water + Energy + Kingspan Data & Flooring (5 publicly disclosed operating divisions per Kingspan FY annual report; each with multiple Irish + continental Europe operating subsidiaries with CRO/foreign-registry filings), Glanbia plc → Glanbia Performance Nutrition GPN (owns Optimum Nutrition + SlimFast + Isopure + Body & Fit brands; FY2023 revenue ~$1.8 bn EBITA ~$280 m) + Glanbia Nutritionals GN (B2B ingredient business; Tirlán carve-out April 2022 EUR 307 m stake redemption), Smurfit Westrock plc → Smurfit Kappa Ireland Ltd and numerous European operating companies (packaging plants across Ireland + UK + continental Europe + Americas), and Kerry Group plc → Kerry Taste & Nutrition + Kerry Dairy Ireland (carved into separate JV with Kerry Co-Op announced 2024-2025). Companies Act 2014 (subsidiary filings at CRO) + Transfer pricing TCA 1997 s.835 + HSA site enforcement + SEO Construction Sector S.I. 207/2023 + RCT C2/C35/C45 + WRC + CSDDD phased 2027+.
Request Technical BriefingRegulator exposure profile
- Companies Act 2014 + CRO filings28%
- TCA 1997 s.835 + Revenue audits24%
- SEO + RCT + WRC + HSA26%
- CSDDD phased 2027+22%
Irish specialty subsidiary disclosure cascade.
Irish specialty subsidiary matrix against Roadstone (CRH) / Kingspan Insulation / Glanbia GPN / Smurfit Kappa Ireland / Kerry Dairy × Companies Act 2014 + CSRD ESRS S2 + RCT + TCA s.835.
| Roadstone (CRH) | Kingspan Insulation | Glanbia GPN | Smurfit Kappa IE | Kerry Dairy IE | |
|---|---|---|---|---|---|
| Companies Act 2014 CRO filings | covered | covered | covered | covered | covered |
| TCA 1997 s.835 transfer pricing | covered | covered | covered | covered | covered |
| Listed parent cascade | covered | covered | covered | covered | covered |
| CSDDD phased 2027 | upgrading | upgrading | upgrading | upgrading | upgrading |
- In-scope
- Conditional
- Tightening 2027+
- Out of scope
CSDDD phased application from 2027 imposes parent-level due diligence over subsidiary workforce supply chains. Subsidiary-level WRC + HSA + SEO compliance evidence sits at operating-subsidiary level, not listed parent.
Named projects in this jurisdiction
- CRH plc → Roadstone Ltd (Irish aggregates/asphalt/concrete operating company; files Irish statutory accounts at CRO; TII Transport Infrastructure Ireland National Roads Programme contracts publicly tendered via eTenders.gov.ie) + CRH Americas Materials + Oldcastle BuildingEnvelope (US fenestration) CRH plc subsidiaries
- Kingspan Group plc → 5 publicly disclosed operating divisions (Kingspan Insulation Ltd + Kingspan Insulated Panels + Kingspan Light + Air + Kingspan Water + Energy + Kingspan Data & Flooring; FY23 group EUR 8.1 bn revenue; insulation division ~30-40% of group revenue typically ~EUR 2.4-3.2 bn) Kingspan Group plc subsidiaries
- Glanbia plc → Glanbia Performance Nutrition GPN (Optimum Nutrition + SlimFast + Isopure + Body & Fit brands; FY2023 revenue ~$1.8 bn + EBITA ~$280 m) + Glanbia Nutritionals GN (B2B ingredient business) + Tirlán carve-out (formerly Glanbia Ireland; April 2022; EUR 307 m stake redemption — Glanbia plc divested 40% stake) Glanbia plc subsidiaries 2022
- Smurfit Westrock plc → Smurfit Kappa Ireland Ltd + numerous European operating companies (packaging plants Ireland + UK + continental Europe + Americas) + Kerry Group plc → Kerry Taste & Nutrition + Kerry Dairy Ireland (carved into separate JV with Kerry Co-Op announced 2024-2025) Smurfit Westrock + Kerry Group subsidiaries
Irish listed-parent specialty subs: Roadstone (CRH; TII roads), Kingspan 5 divisions (Insulation + Panels + L&A + W&E + D&F), Glanbia GPN (Optimum Nutrition $1.8 bn FY23) + Tirlán carve-out April 2022 EUR 307 m, Smurfit Kappa Ireland (Smurfit Westrock), Kerry Dairy Ireland (Kerry Co-Op JV 2024-2025). Companies Act 2014 + TCA s.835 + HSA + SEO + RCT + WRC + CSDDD phased 2027 govern.
01. Pre-pricing — Safe Pass + SEO + HSA at subsidiary level
Operating subsidiaries are the direct employer for construction-supply workforces. Safe Pass + CIF CSCS card per worker. SEO Construction Sector S.I. 207/2023 wage floor at subsidiary.
02. Sponsor Licence + Employment Permits + CSRD cascade
DETE Employment Permits per non-EEA worker at subsidiary. CSRD S.I. 336/2024 ESRS S2 workforce-in-value-chain disclosure roll-up to listed parent.
03. CRO + Revenue + WRC onboarding
Companies Act 2014 subsidiary filings at CRO. Revenue TCA 1997 s.835 transfer-pricing audit risk per intercompany services. WRC enforces against operating subsidiary not listed parent.
04. Revenue + WRC-defensible evidence pack
Minimum pack: subsidiary CRO statutory accounts, Ireland-bank-traceable remuneration, English-language CoS + contract, RCT statement, Safe Pass + CSCS card, SEO wage-floor reconciliation, CSDDD 2027+ workforce-supply-chain due diligence (parent-level).
05. India and Gulf sourcing corridors — the Ireland specialty-sub pathway
Indian and Gulf specialty pools route through Employment Permits Act 2024 + SEO + RCT + WRC + CRO subsidiary-filings audit-grade chain-of-custody per Irish listed parent (CRH / Kingspan / Smurfit Westrock / Glanbia / Kerry).