Companies’ Disclosure Requirements

The rationale behind the disclosure requirements placed on companies is to provide their creditors, their customers and general members of the public with a means of identifying the relevant party to whom to look to for redress should they feel the company has wronged them or caused damage to them. The legislation which imposes these requirements on companies is comprised of certain provisions of the Companies Act, 1963 – 2006 and certain regulations¹ implemented on foot of EU Directives.

Company office

Section 114 of the Companies Act, 1963 requires a company to display its name, in legible writing and in a conspicuous place, on the outside of every office or place in which it carries on business.