432 results found

The ESG Ratings Regulation introduces new disclosure requirements for fund managers who reference ESG ratings in their marketing materials. Understanding whether your fund's marketing communications trigger these obligations requires careful analysis of what constitutes an ESG rating under the regulation and how the prescribed website disclosures should be implemented by the July 2026 deadline.

The Corporate Governance Code for Credit Institutions and Insurance Undertakings was originally published by the Central Bank of Ireland in November 2010 and became effective on January 1 2011.

Welcome to the Dillon Eustace corporate bulletin. We have set out some of the recent legal developments which we feel may be of interest to you and/or your business.

The European Commission has proposed a voluntary EU-wide corporate framework, commonly known as "EU Inc.", designed to allow companies to operate across Europe under a single set of rules with a digital-by-default approach.

Your shares are being stripped. Your voice is being silenced. And the people you trusted? They're orchestrating your exit.

In June 2015, the Central Bank of Ireland ("Central Bank") issued a paper on Fund Management Company Boards (the "Paper") available on its website.

The Central Bank of Ireland is currently carrying out a review of its Corporate Governance Code for Credit Institutions and Insurance Undertakings, which sets out minimum statutory requirements on how credit institutions and insurance undertakings should organise the governance of their institutions.

ESMA has voiced ongoing concerns around the risk of greenwashing arising from the use of ESG or sustainability-related terms in the names of funds which fail to meet sustainability...

Section 225 of the Irish Companies Act 2014 (the "Act") introduced a new requirement to include a directors' compliance statement ("DCS") in the directors' report that accompanies the annual financial statements of companies that meet certain criteria.

The Central Bank of Ireland has completed implementation of all twelve recommendations from Andrea Enria's independent review of the Fitness and Probity approval process, following a 2024 IFSAT finding. These reforms introduce significant structural changes including a new F&P Unit, enhanced guidance materials, and improved transparency measures designed to strengthen fairness and efficiency in regulatory assessments of senior financial services appointments.

The EU's new ESG Ratings Regulation creates significant compliance obligations for fund managers who use, reference, or communicate ESG ratings to investors. Understanding how to distinguish between internal ESG assessment tools and regulated ESG ratings, verify provider authorization status, and update investor-facing materials with required disclosures is now essential for AIFMs and UCITS management companies operating in the European market.

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 has now been published and is expected to be enacted by year end.

In today's complex regulatory and operational landscape, the composition of an entity's board is more than a matter of formality — it is a strategic imperative.

Investor demand, alongside a range of new regulatory developments, is driving the importance of integrating environmental, social and governance (ESG) considerations into...

The Solvency II Directive has undergone comprehensive reform through Directive EU 2025/2, introducing significant changes across capital requirements, reporting obligations, and supervisory frameworks. These amendments shift the regime toward a more proportionate and risk-sensitive approach while maintaining policyholder protection. With Member States required to transpose these changes by January 2027, insurers and reinsurers must prepare for new rules on proportionality, enhanced governance requirements,

Green loans and sustainability linked loans are becoming increasingly common in the loan markets. In this briefing, we analyse recently published guidance...

This note provides a guide to the prohibition in Irish law against a company providing assistance for any acquisition of its own shares.