432 results found

Section 225 of the Irish Companies Act 2014 introduces a new requirement to include a directors' compliance statement in the directors' report that accompanies a company's annual financial statements.

Those involved in business are already well aware of the importance of satisfactory governance structures and procedures as a protection from criminal law penalties, civil law actions and reputational damage.

This Insight provides a high level overview of the mandatory sustainability reporting requirements that will apply to Irish companies following the introduction of the CRSD...

At 138 pages, the Scheme contains 86 ‘heads' of amendment, which includes the following...

The Corporate Sustainability Reporting Directive created the EU's sustainability reporting regime, which requires in-scope companies to include extensive disclosures in their directors' report.

Irish regulations were enacted in July, implementing the two-year deferral of CSRD reporting under the "stop-the-clock" directive. As a consequence, large Irish incorporated companies...

The Central Bank of Ireland has commissioned an independent review of its enforcement activities, led by former Revenue Commissioners Chair Josephine Feehily, following judicial criticism of its processes and significant structural changes in the financial system. The review will examine the effectiveness, efficiency, and transparency of enforcement operations, with recommendations due by January 2027 that could reshape regulatory practice for years to come.

The Central Bank of Ireland has published its final guidance on prohibition notices under the Fitness and Probity Regime, introducing significant clarifications on decision-making processes, publication procedures, and enforcement mechanisms. Following public consultation and stakeholder feedback, the updated framework addresses procedural fairness concerns while maintaining the regulator's protective powers over controlled functions in financial services firms.

The Corporate Governance Code for Collective Investment Schemes and Management Companies (the "Code") issued by the Irish Funds Industry Association (the "IFIA") in consultation with the Central Bank of Ireland (the "Central Bank") became effective on 1 January 2012.

The Act amends the Companies Act 2014 (2014 Act), introducing enhancements in corporate governance, company law administration, enforcement and supervision, and corporate insolvency.

The Government has approved the adoption of a set of 15 State Litigation Principles (the "Principles") that are intended to codify and explain the existing best practice for the State to adhere...

The European Union has published revised sustainability reporting standards and introduced a voluntary framework that fundamentally changes how companies approach CSRD compliance. These reforms reduce reporting complexity through fewer datapoints and introduce value chain caps that limit information requests from smaller businesses. Understanding these changes is critical for both mandatory reporters and voluntary participants as implementation deadlines approach in 2026 and 2027.

Ireland's National Cyber Security Centre has issued comprehensive guidance on NIS2 compliance, placing cybersecurity firmly in the boardroom. With potential fines reaching €10 million or 2% of global turnover for essential entities, management boards must now actively oversee cyber risk strategies, incident response capabilities, and supply chain vulnerabilities. The guidance provides a structured framework for organisations to assess their readiness before the National Cyber Security Bill takes effec

We anticipate further changes to the Public Works Contracts. The last of the changes throughout 2022 and 2023 were the introduction of a limit on the Contractor's liability to a sum stated or the Contract Price...

The phrase "corporate sustainability" is now ubiquitous across business plans, vision statements and in corporate speak generally.

The deadline for re-registering your private company limited by shares as a new form LTD or Designated Activity Company is fast approaching.

Some weeks ago the Companies Registration Office had announced that the opening of the Central Register of Beneficial Ownership of Companies

On 20th January 2016, the Irish Court of Appeal (the "Court") handed down an important decision in the case of Director of Corporate Enforcement v Walsh & ors [2016] IECA 2 in relation to the law on the disqualification of directors.