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ESG & Sustainability

  • article

    Sustainability Reporting Regulations amended, but more required

    We've written previously about Ireland’s European Union (Corporate Sustainability Reporting) Regulations 2024 (the Regulations), which transpose the Corporate Sustainability Reporting Directive (CSRD) into national law.

    ESG & Sustainability
  • Article

    Combatting climate risk: what can insurers do?

    This article draws together recent publications of EIOPA and of the CBI on the topics of insurers’ financial resilience to climate risk and on closing the climate risk protection gap. It also briefly touches on insurance regulators’ anticipated supervisory approach to climate risk and resilience issues in the years to come.

    ESG & Sustainability
  • Article

    Sustainability reporting and due diligence update – November 2024

    In this article, we provide insights on key sustainability reporting and due diligence developments since our last update in August.

    ESG & Sustainability
  • Article

    A brief overview of the Carbon Border Adjustment Mechanism

    In this article, we take a look at the Carbon Border Adjustment Mechanism, focusing on its key features and some practical considerations for businesses.

    ESG & Sustainability
  • Article

    CSRD – A closer look at the sustainability reporting of ‘workforce matters’ for HR practitioners

    This article provides a brief overview of what HR practitioners need to know about the social and, in particular, workforce related information to be reported as part of new sustainability reporting obligations.

    Employment
  • Article

    Parliament prunes Deforestation Regulation

    The EU’s Regulation on deforestation-free products (the Regulation, (EU) 2023/1115​) was on course to apply across the EU from 30 December 2024, and from 30 June 2025 for micro and small entities.

    Corporate & M&A
  • Article

    ESG in 2024

    In the recent Financier Worldwide – ESG WorldWatch, Jill Shaw joins experts from across the globe to provide insights into ESG related trends and developments globally.

    ESG & Sustainability
  • article

    Sustainable procurement. Opportunities and challenges for public buyers and tenderers

    A focus on sustainable procurement enables buyers to incorporate economic, social, and environmental considerations into their procurements.

    Climate Action
  • publication

    Business and human rights advisory series | Part 2 – International guidance on business and human rights

    In this second part of our business and human rights advisory series, we examine international human rights guidance related to the mandatory sustainability due diligence and disclosures obligations being introduced in the EU which were covered in the first part of this series.

    ESG & Sustainability
  • publication

    Ireland’s Sustainability Reporting Regulations

    This article sets out the types of entities that will fall within scope of the recently introduced sustainability reporting obligations and when these obligations will apply. It also highlights where provisions of the Regulations currently appear to differ from those contained in CSRD.

    ESG & Sustainability
  • Article

    ESG ratings series - Regulating ESG rating activities

    In the second part of this two part series on regulating ESG rating activities, we will look at the organisational processes and governance requirements being introduced by the regulation on the transparency and integrity of ESG rating activities and set out some practical considerations for ESG rating providers.

    Asset Management & Investment Funds
  • Article

    Renewable energy or sustainable energy?

    In this article, we ask the question – how sustainable are renewable energy supply chains? We also consider relevant EU legislative and policy developments as well as actions being taken by industry associations and individual stakeholders.

    Energy & Natural Resources