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ARTICLE · 05 MARCH 2026

Ireland's ESAP Implementing Regulations: Key Obligations And Commencement Dates

Arthur Cox
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The European Single Access Point (ESAP) will be a ‘single point of access' platform for public financial, non-financial and sustainability-related information about EU companies and financial products.

IrelandFinance and Banking
Suzanne Kearney
Suzanne Kearney
Sarah O'Sullivan
Sarah O'Sullivan
Katherine Quirke
Katherine Quirke
Sinead Cantillon
Sinead Cantillon
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What is ESAP?

The European Single Access Point (ESAP) will be a 'single point of access' platform for public financial, non-financial and sustainability-related information about EU companies and financial products.

ESMA is due to establish and operationalise ESAP by mid-2027.

The EU legislative package establishing the ESAP amends a range of EU legislation in the areas of capital markets, financial services and sustainability to facilitate the provision of information to ESAP, which necessitates amendments to existing domestic transposing legislation.

Irish implementing measures

The Minister for Finance made three statutory instruments (the Regulations) on 10 February 2026 to give effect to the ESAP in Ireland:

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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