In this article, we provide insights on key sustainability reporting and due diligence developments since our last update in August.
ESG & SustainabilityIn this article, we take a look at the Carbon Border Adjustment Mechanism, focusing on its key features and some practical considerations for businesses.
ESG & SustainabilityThis 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.
EmploymentThe 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&ADomestically, the CBI published its Fitness and Probity Performance Report from the first half of 2021 and updates its guidance for retail intermediaries on the requirement to hold professional indemnity insurance cover. At European level, the EBA issued a decision on the classification of ARTs and EMTs as significant.
Financial Regulation AdvisoryDomestically, the CBI issued a ‘Dear CEO’ Letter presenting the findings of its thematic review of investment firms' application of the marketing communications disclosure requirements as set out in MiFID II. At European level, ESMA updated its guidance on the transitional arrangements under the MiFID II/MiFIR Review.
Asset Management & Investment FundsDomestically, the CBI published reports on the flood protection gap and private motor insurance and an updated authorisation checklist for (re)insurance undertakings. At European level, EOIPA consults on criteria for selecting insurers to run macroprudential analyses and technical standards after Solvency II review.
FinanceDomestically, the CBI Deputy Governor Derville Rowland delivered a speech on the evolution of exchange traded funds. At European level, ESMA published its 2025 work programme and ESMA, the European Commission and the ECB issued a joint statement on the next steps in the transition to T + 1.
Asset Management & Investment FundsDomestically, the Minister for Finance launched the National Payments Strategy for Ireland. At European level, the Eurosystem launched initiatives to improve cross-border payments, and the EBA published its Work Programme for 2025.
FinanceThe Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (the Act) was signed into law by the President on 12 November 2024. It must be commenced by the Minister for Enterprise, Trade and Employment (the Minister) by way of one or more commencement orders.
Companies ActPAI disclosures, Listing Act.
Asset Management & Investment FundsDeadlines, CBI year-end deadlines, ETFs, ELTIFs, CBI filings, new company law, CBI markets update.
Asset Management & Investment Funds