Corporate Update - September 2026 - On The Horizon

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The Agri-Food Regulator's 2026 supplier survey reveals evolving patterns in trading relationships within Ireland's agri-food sector, with a notable decline in reported Unfair Trading Practices but persistent concerns about supplier reluctance to report violations. How are businesses responding to enhanced regulatory oversight, and what compliance challenges lie ahead as new information-gathering powers take effect?

The Irish High Court has addressed a fundamental question about legal advice privilege in corporate law: can a company assert privilege against its own shareholders? This decision examines the controversial 'shareholder rule' and its compatibility with the principle of separate legal personality established in Salomon v Salomon, following the Privy Council's recent rejection of this rule in England and Wales.

This monthly legal update from William Fry LLP examines significant regulatory and legislative developments across Ireland's financial, environmental, and infrastructure sectors. From proposed reforms to limited partnership regimes and new home support provider regulations, to the transposition of EU directives on distance marketing and capital requirements, these articles analyze how recent policy changes will impact businesses, financial institutions, and service providers operating in Ireland.

The European Commission has adopted two delegated acts as part of the CSRD simplification under the Omnibus I package...

Two delegated regulations relating to the Listing Act changes to the EU Market Abuse Regulation (MAR) have been published in the Official Journal of the EU.

Transaction values exceed €33.2bn in H1 2026 despite lower deal volumes, as large-scale deals and international investment underpin market resilience.

Corporate governance encompasses the internal policies and procedures that control, direct, and manage corporate entities, serving to protect and enhance a business's most valuable asset - its name and reputation. This framework includes legally mandated requirements, voluntary best practices, and strategic measures that span from accurate financial record-keeping to board management and director training.

Organizations face complex governance, risk and compliance challenges that require both legal expertise and operational implementation. This service combines legal knowledge with practical know-how to embed compliance requirements directly into business operations. Whether establishing new processes or refining existing frameworks, the approach spans all three lines of defence to deliver comprehensive solutions.

As the 17 July 2026 deadline approaches for Member States to identify critical entities under the CER Directive, organisations in key sectors must understand the implications of potential designation. This analysis examines the designation criteria, compliance obligations, enforcement mechanisms, and the interplay between the CER Directive and other regulatory frameworks like NIS 2 and DORA.