ARTICLE
14 November 2025

ESG Newsletter: Q4 2025

AC
Arthur Cox

Contributor

Arthur Cox is one of Ireland’s leading law firms. For almost 100 years, we have been at the forefront of developments in the legal profession in Ireland. Our practice encompasses all aspects of corporate and business law. The firm has offices in Dublin, Belfast, London, New York and Silicon Valley.
Welcome to our third ESG newsletter of 2025, providing an overview of recent developments related to ESG topics.
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Welcome to our final ESG newsletter of 2025, providing an overview of recent developments related to ESG topics.

This newsletter aims to provide key insights, expert analysis and actionable guidance to navigate a world where ESG considerations are increasingly central to business success and legal compliance.

In this edition, we look forward to Climate Finance Week 2025, which takes place from 24–28 November, a few days after COP30 in Brazil. This year's Climate Finance Week adopts resilience as a theme and events across the week will highlight how Ireland can strengthen its climate, financial, and institutional resilience through sustainable finance.

Our 2025 Sustainable Business Impact Report, which outlines the firm's impact across the core dimensions of a sustainable business programme of Environment, Workplace, Community and Marketplace, has also been launched and you can read more about our progress over the last 12 months below.

We also take a look back at the Environment Ireland Conference, which explored the most pressing environmental challenges through a series of focused and engaging sessions.

As always, if there is anything in this newsletter that you would like to discuss further, please get in touch with a member of our ESG Group by visiting our ESG Hub here.

Climate Finance Week 2025

Taking place from 24 – 28 November in Dublin, the week-long series of events showcases cutting-edge strategies and solutions for integrating sustainability into the financial system. This year's edition also celebrates Ireland's hosting of the new United Nations Development Programme (UNDP) Global Project Office. Climate Finance Week 2025 will explore areas such as:

  • Ireland's transition: progress, financing, capital mobilisation, and transition plans aligned with the National Development Plan
  • Nature finance and AI
  • Financing Nationally Determined Contributions (NDCs) and strategies to de-risk private capital

Further event details will be announced soon. In the meantime, registration is open for two flagship events:

CLIMATE FINANCE WEEK 2025

Sustainable Business Impact Report 2025

Our 2025 report details the firm's impact across the core dimensions of a sustainable business programme: Environment, Workplace, Community, and Marketplace. This year's report highlights our holistic and people-centric approach to sustainability, with a continued focus on environmental stewardship, community investment, and ethical governance.

Our commitment to progress is reflected in new initiatives, updated environmental targets, and external recognition. The report also shares updates on our partnerships, pro bono work, and the firm's volunteering and fundraising activities.

READ THE REPORT

Volunteering and Pro Bono Services Award

On behalf of a group of Irish law firms and NGOs, we accepted this year's award for Volunteering and Pro Bono Services at the Chambers Ireland Sustainable Business Impact Awards 2025. The awards highlight best practice in sustainable development and corporate social responsibility by companies of all sizes across Ireland, in accordance with the UN Sustainable Development Goals.

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ABOUT THE AWARD

Proposed Amendments to EUDR for Downstream Supply Chains

The European Commission has proposed targeted amendments to the EU Deforestation Regulation (EUDR) to streamline implementation for downstream operators and traders, and for micro- and small undertakings, while preserving full due diligence obligations at the point where products are first placed on the EU market.

READ OUR INSIGHTS

Renewable energy auctions: Consultation on non-price criteria

The Department of Climate, Energy and the Environment ("DCEE") is consulting until 21 November 2025 on implementation of Article 26 of the Net-Zero Industry Regulation (EU) 2024/1735. Article 26 requires Member States, when designing renewable energy auctions, to include:

  • pre-qualification criteria on responsible business conduct, cyber security and data security, and ability to deliver the project fully and on time, and
  • pre-qualification criteria or award criteria to assess sustainability, and resilience contribution.

READ OUR INSIGHTS

CSRD update: Revised ESRS published for public consultation

On 31 July 2025, the European Financial Reporting Advisory Group (EFRAG), technical advisor to the European Commission, published exposure drafts of revised European Sustainability Reporting Standards (ESRS) for public consultation. According to EFRAG's press release, the revised drafts provide for a 57% reduction in mandatory datapoints and 68% overall.

READ OUR INSIGHTS

Horizon Scanner: Infrastructure, Construction, Energy

Our recent Horizon Scanner: Infrastructure, Construction and Energy offers a comprehensive overview of key legal and regulatory developments impacting sectors across the economy, including energy, construction and engineering, transport, and digital infrastructure.

READ OUR HORIZON SCANNER

The Irish Times Irish Exporters special report
featuring Sarah Thompson

Sarah Thompson, Partner and Head of our ESG Group, has contributed to The Irish Times special report on the EU's Corporate Sustainability Reporting Directive (CSRD). The directive now requires large companies to report annually on their environmental, social, and governance (ESG) performance. Importantly, this obligation extends beyond the companies themselves to include their supply chains, making it particularly relevant for exporters.

In the article, Sarah outlines the key steps businesses need to take to comply with CSRD and notes that key pieces of work will already be complete or underway. She highlights the synergies with existing regulations, which can ease the transition.

"Like any new law or regulation, compliance with the CSRD does involve costs; companies must invest in systems, personnel and assurance processes to meet the requirements. Having said that, there are synergies with existing regulations – in Ireland and overseas – and compliance will get easier with time as internal practices mature."

To read the full article, click the button below (paywall).

READ THE FULL ARTICLE

I Squared Capital and the sale of Energia Group

We have advised I Squared Capital on the sale of Energia Group - a landmark transaction for the Irish energy sector. The Arthur Cox team was led by Niamh McGovern (Energy and Infrastructure), Amy McDermott and Cian McCourt (Corporate and M&A), and David White (Corporate and M&A Northern Ireland).

READ ABOUT THE DEAL

Horizon Scanner: Finance

Our Finance Horizon Scanner takes a look ahead at legal and regulatory developments expected this month, looking at regulatory milestones and legislative updates across the sector.

READ OUR HORIZON SCANNER

Environment Ireland Conference 2025

We sponsored this year's Environment Ireland conference, which took place on 9 October at Croke Park, Dublin.

Environment Ireland is the premier environmental conference on the island of Ireland. This event brings together leading voices from Ireland and beyond to explore the most pressing environmental challenges through a series of focused and engaging sessions.

Mark Thuillier, Partner in our Environmental and Planning Group, spoke at the conference, offering insights into trends in climate litigation.

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OUR ENVIRONMENT AND PLANNING GROUP

This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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