Member Articles

The CSRD and New Obligations for Irish Companies. Certain companies in Ireland will now be required to comply with sustainability reporting requirements. These requirements have been introduced through the European Uni ...

Regulation (EU) 2022/2560 of the European Parliament and of the Council of 14 December 2022 on foreign subsidies distorting the internal market (FSR) introduced various measures designed to tackle the grant of subsidies ...

Tackling greenwashing is one of the key priorities in ESMA’s Strategy on Sustainable Finance. Assessing how investment funds promote themselves (through their names and documentation) and investigating whether issuers ...

Bonds creating security for contractor performance are typically seen forming part of the contractual framework underpinning a construction project. A performance bond is one such type of bond, essentially amounting to ...

On 4 April 2023, the Central Bank of Ireland published the 47th Edition of the AIFMD Q&A (the Q&A) clarifying investment limits for qualifying investor alternative investment funds (QIAIFs) holding indirect expos ...

On 9 March 2023, the Central Bank (Individual Accountability Framework) Act 2023 (IAF Act 2023) was signed into law. This legislation provides a substantial change in the governance of financial firms by the Central Ban ...