Ireland: Corporate Governance

Corporate governance encompasses the internal policies and procedures that control, direct, and manage corporate entities, serving to protect and enhance a business's most valuable asset - its name and reputation. This framework includes legally mandated requirements, voluntary best practices, and strategic measures that span from accurate financial record-keeping to board management and director training.

Organizations face complex governance, risk and compliance challenges that require both legal expertise and operational implementation. This service combines legal knowledge with practical know-how to embed compliance requirements directly into business operations. Whether establishing new processes or refining existing frameworks, the approach spans all three lines of defence to deliver comprehensive solutions.

As the 17 July 2026 deadline approaches for Member States to identify critical entities under the CER Directive, organisations in key sectors must understand the implications of potential designation. This analysis examines the designation criteria, compliance obligations, enforcement mechanisms, and the interplay between the CER Directive and other regulatory frameworks like NIS 2 and DORA.

The EU Green Bond Regulation reaches a critical juncture on 21 June 2026 when the transitional regime for external reviewers ends and mandatory ESMA registration becomes operational. This shift transforms the European Green Bond framework from a soft-launch phase into a fully regulated system with strict compliance requirements, ongoing supervision, and enhanced investor protections. Market participants must understand how these changes affect issuers, external reviewers, and the broader sustainable finance

As Ireland prepares to assume the Presidency of the Council of the European Union, cybersecurity concerns are escalating with warnings of increased cyberattacks targeting reputational damage. The National Cyber Security Centre anticipates sophisticated threats, including AI-powered attacks, while businesses face imminent compliance requirements under the NIS 2 Directive.

The EU's Capital Requirements Directive VI introduces Article 21c, fundamentally reshaping cross-border lending by non-EU banks to EU borrowers. With Ireland's grandfathering deadline of 11 July 2026 rapidly approaching...

We keep track of Central Bank of Ireland (“Central Bank”) speeches, press releases and reports to discern key areas of regulatory focus and to assist our clients to prepare accordingly for supervisory engagement.

Deputy Governor Vasileios Madouros highlighted that there may be specific challenges in accessing cash at a more local level and in that regard, members of the public can make a submission to the Central Bank if they are of the view that there is a local deficiency regarding access to cash.

The European Commission published its final proposal for a regulation amending the Sustainable Finance Disclosure Regulation ("SFDR") on 20 November 2025 ("SFDR 2.0").