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ARTICLE · 05 JUNE 2023

Environmental, Social and Governance Regulation Comparative Guide

Arthur Cox
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Environmental, Social and Governance Regulation Comparative Guide for the jurisdiction of Ireland, check out our comparative guides section to compare across multiple countries

IrelandCorporate/Commercial Law
Suzanne Kearney
Suzanne Kearney
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1 Legal and enforcement framework

1.1 What regulatory regimes and codes of practice primarily govern environmental, social and governance (ESG) regulation and implementation in your jurisdiction?

Please note that throughout this Q&A, the law is stated as of 1 August 2022.

ESG regulation and implementation in Ireland are primarily governed by the EU ESG framework, including:

  • the EU Non-Financial Reporting Directive (2014/95/EU) (NFRD);
  • the EU Sustainable Finance Disclosures Regulation (2019/2088) (SFDR);
  • the EU Taxonomy Regulation (2020/852) and the EU Taxonomy Climate Delegated Act (2021/2139), which set out technical screening criteria for climate change mitigation and climate change adaptation; and

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