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ARTICLE · 20 DECEMBER 2021

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Environmental, Social, & Governance Law 2022

Maples Group
Maples Group
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Maples Group

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In this chapter, Peter Stapleton, Ronan Cremin and Jennifer Dobbyn provide an insight into Environmental, Social, & Governance (ESG) law including principal sources of ESG pressure, integration of ESG

IrelandFinance and Banking
Peter Stapleton
Peter Stapleton
Ronan Cremin
Ronan Cremin
Jennifer Dobbyn
Jennifer Dobbyn
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1 Setting the Scene – Sources and Overview

1.1 What are the main substantive ESG-related regulations?

The main substantive ESG-related regulations are (i) the Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088), (ii) the Taxonomy Regulation (Regulation (EU) 2020/852), (iii) the Low Carbon Benchmark Regulation (Regulation (EU) 2019/2089), and (iv) the European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) Regulations 2017 as amended, which transposed into Irish law the Non-Financial Reporting Directive (Directive 2014/95/EU).

1.2 What are the main ESG disclosure regulations?

The main ESG disclosure regulations are the Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088), the Taxonomy Regulation (Regulation (EU) 2020/852) (including the regulatory technical standards), and the Low Carbon Benchmark Regulation (Regulation (EU) 2019/2089).

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