Dec 2022

publication

On 16 December 2022 the Corporate Sustainability Reporting Directive was published in the Official Journal of the EU. Member states are required to transpose this directive by 6 July 2024.

Dec 2022

Article

In this soundbite of webinar highlights, partner Anna-Marie Curran discusses how we are moving into an era of increased regulatory scrutiny for transactions in Ireland.

Dec 2022

article

In this soundbite of webinar highlights, Corporate and M&A partners Richard Grey and Darran Nangle discuss trends in Warranty & Indemnity Insurance.

Dec 2022

Article

This is the seventh year that the ALG Knowledge team has published its report looking at the year’s key legal developments and those in the pipeline.

Dec 2022

Article

Climate litigation has increased in many jurisdictions over the past 30 years, and especially in the last five or so years. It is seen as a way of both advancing climate objectives and raising greater awareness of environmental concerns. This dramatic rise is due to the greater social focus on environmental issues and climate change, not to mention the increasingly worrying science.

Dec 2022

article

The Irish Finance Bill 2022, which is due to be enacted this month, December 2022, provides for changes to the Irish research and development (R&D) tax credit and Knowledge Development Box tax regime in light of OECD Pillar Two model rules and the EU draft Pillar Two Directive.

Dec 2022

article

Almost a year after the EU Commission presented a proposal for a directive to implement the Pillar 2 rules, the EU Member States on 12 December 2022 reached the necessary unanimous agreement to implement the Pillar 2 Directive. 

Dec 2022

Article

Following Brexit, the UK's obligations in respect of EU State Aid law ended. Instead under the Trade and Cooperation Agreement a temporary subsidy regime took over while the UK designed its permanent replacement. The UK's new Subsidy Control Act 2022, is set to come into force on 4 January 2023, replacing the EU State Aid regime. With parts of the Act already in force, the full Act

Dec 2022

publication

On 18 November 2022 ESMA published a Consultation Paper on Guidelines on funds' names using ESG or sustainability-related terms. ESMA's proposal aims to establish common standards on the fair, clear and not misleading character of funds' names and introduces quantitative thresholds for names that use ESG or sustainability related terms.

Dec 2022

publication

The Central Bank of Ireland (CBI) published a paper “Sustainable finance and the asset management sector: Disclosures, investment processes & risk management.”