1,588 results found

A Section 110 company can take a deduction for interest on profit participating notes ("PPNs") provided it satisfies 4 rules...

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...

Prior to the amendments to the Investment Limited Partnerships Act, 1994 taking effect in early 2021 only six funds had been established as Investment Limited Partnerships (ILPs).

Several high-profile cases, including those involving Clerys and Debenhams, brought inadequacies of the existing collective redundancy legislation into focus in recent years.

Corporates have made a significant contribution to the growth of renewable energy in recent years. Investment in green electricity is a key component of greenhouse gas...

In Part 1 of the Philip Lee Green Finance Series we looked at the background to climate change crisis, the EU Green Deal, and its component parts.

Greenwashing is a practice that can include overstating a company's environmental record, misrepresenting the sustainability of its corporate practices or claiming a product as environmentally friendly...

On 5 May 2026, the Central Bank of Ireland (the “Central Bank“) published an updated AIF Rulebook, together with its Feedback Statement on Consultation Paper 162...

Next week (1- 4 April 2025), all financial entities in scope of DORA are required to submit their first Register of Information ("RoI") on the Central Bank of Ireland's Portal (the "Portal").

The ECB recently published its Financial Stability Review (the "Review") which highlights how Europe's economic and financial policymakers have, where possible...

UCITS and AIFs may need to put in place a detailed, documented pricing process, if national regulators implement a recent ESMA supervisory briefing on the supervision of costs.

On 25 July 2012, the European Securities and Markets Regulator ("ESMA") published guidelines on ETFs and other UCITS issues (the "Guidelines"), which follow on from a process of discussion and consultation in 2011 and 2012 with industry stakeholders.

Legislation to enable the establishment of the Strategic Banking Corporation of Ireland has been published and the Government intends to enact the legislation before the Summer recess.

On 9 June, 2020, the International Capital Market Association (ICMA) published the Sustainability-Linked Bond Principles (the Principles) (available here), ...