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As Climate Finance Week Ireland 2023 continues, additional EU Taxonomy Delegated Acts were, as expected, published in the Official Journal this week reflecting the continuing...

The European Commission has adopted a delegated regulation setting out the first set of European Sustainability Reporting Standards ("ESRS") under the Corporate...

On 1 July 2021, the Organisation for Economic Co-operation and Development (the "OECD") Inclusive Framework reached agreement but not unanimous consensus on key aspects of the two-pillar solution ...

The European Commission has published its final Delegated Regulation establishing a common rating scheme for data centres, introducing electronic sustainability labels for facilities with at least 500 kW of IT power demand. The regulation incorporates significant changes from the draft version, particularly around nuclear energy consumption indicators, and will require data centre operators to understand complex conditionality requirements for energy procurement arrangements.

On a day when finance is front and centre at COP26, the Central Bank of Ireland (CBI) has set out its supervisory expectations of regulated firms regarding climate change, and reaffirmed its own commitment...

We have recently written on various topics relating to sustainable finance, including social loan principles, greenwashing and the EU Taxonomy Regulation and the related screening criteria.

Ireland is implementing a new Building Energy Rating (BER) system from 24 May 2026, introducing zero emissions building categories and simplified certification scales.

Following a REFIT review of the Benchmarks Regulation (BMR Refit), the Commission has proposed excluding non-significant EU and non-EU benchmarks from the scope of the BMR.

On 18 June 2019 the European Commission published a series of guidelines and reports as part of its action plan on sustainable finance (the "Action Plan"),

EIOPA has published its report on "impact underwriting", i.e. the ability of insurers to contribute to climate change adaptation by means of underwriting practices, thereby incentivising policyholders to take climate-related adaptation measures.

Over the last 10 weeks or so, the ESAs have published a joint Final Report on Greenwashing, a Joint Opinion with recommendations on SFDR amendments...

In April 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive ("CSRD") which will revise and expand the current reporting regime...

As readers will be aware, any fund which has been classified as an "Article 8" fund or an "Article 9" fund under the SFDR1 has been subject to certain high level and principles-based disclosure obligations set down in the SFDR since 10 March 2021.

On 31 July 2023, the European Commission formally adopted the first set of EU sustainability reporting standards (ESRS), bringing the new EU corporate sustainability reporting regime one step closer.

ESMA, the EBA and EIOPA published their final reports on greenwashing in the financial sector today, following last year's interim reports (see here). They reiterated their common high-level...

Sustainability reporting obligations under the Corporate Sustainability Reporting Directive (CSRD), as transposed into Irish law, commence for large Irish-incorporated...

Here is a selection of our recent publications on subjects that may affect you or your business. For more information on any of the topics covered in this edition, please contact the people listed...