Ireland ESG Series – Part 1: Disclosures Regulation

Work has been continuing at a steady pace in Europe to implement the package of measures set out in the European Commission's action plan on sustainable finance. Sustainable finance involves taking sustainability considerations into account as part of the financial decision making process. Financial market participants and financial advisors should consider the additional disclosures they may be required to include on their websites and in pre-contractual disclosures to investors from 10 March 2021 and/or in periodic reports from 1 January 2022 to comply with the requirements of the Disclosures Regulation.

In part 1 of our environmental, social and corporate governance ("ESG") series we examine the Disclosures Regulation as one of the new regulations focused on sustainability in the financial services sector. Part 2 in this series will focus on the second of these regulations, the amendments to the Benchmarks Regulation. Further parts of this series will be issued as the regulations in respect of the other measures set out in the action plan on sustainable finance are published.


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