The publication of the General Scheme of the Civil Reform Bill 2025 (the General Scheme) on 6 January 2026 brings significant and long-awaited momentum to civil reform in Ireland.
DisputesThis insight outlines what we think will be the main competition law, merger control and FDI developments in Ireland in 2026, and a summary of the main highlights in Ireland in 2025.
EU, Competition & ProcurementFrom 1 January 2026, the EU’s Carbon Border Adjustment Mechanism (CBAM) will fully apply to imports of certain carbon-intensive goods, including cement, steel, aluminium, fertilisers, hydrogen and electricity.
Environmental & PlanningNegotiations on the substantive amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) have recently concluded.
ESG & SustainabilityDomestically, the CBI remarks at CPC Workshop. At European level, ESAs announce list of designated critical ICT third-party providers under DORA and ESRB publishes third-country multi-issuer stablecoin schemes recommendation.
Financial Regulation AdvisoryDomestically, the CBI publishes Investment Firm and Intermediary Newsletter. At European level, ESMA sets out planned consultations for 2026, the European Commission publishes SFDR 2.0 proposals and MiFIR RTS/ITS published in the OJ.
Asset Management & Investment FundsDomestically, the CBI releases insurance corporation statistics and publishes Investment Firm and Intermediary Newsletter. At European level, EIOPA announces support for the NGFS Declaration on the Economic Cost of Climate Inaction.
FinanceAt European level, the Commission adopts new liquidity management tools, ESMA reports on the total costs of investing in UCITS and AIFs and IOSCO publishes consultation on updated recommendations on valuing collective investment schemes.
Asset Management & Investment FundsDomestically, the CBI publishes revised F&P Guidance. At European level, the EBA consults on draft guidelines on authorisation application process for third country branches and on draft guidelines on supervisory independence.
FinanceIreland is consulting on a change to the law that would end the practice of mandatory disclosure of directors’ and secretaries’ residential addresses on company registers and filings.
Corporate & M&AThe European Parliament has today adopted amendments which will significantly reform CSRD and CSDDD. This is an important first victory for the European Commission in its pursuit of its simplification agenda.
ESG & SustainabilityProbation, PIPs and the exit package questions
Employment
