
Environmental, Social and Governance (ESG)
ESG considerations have risen to the top of the agenda for investors and businesses concerned about sustainability and doing business responsibly. Our dedicated multi-disciplinary ESG lawyers work seamlessly together to assist clients with the identification and integration of ESG priorities at all levels of their business.
Sarah Thompson and our ESG Group
In this video, Sarah talks about how our ESG Group works with clients to help them meet their ESG related goals and obligations.
As organisations are faced with an increasing focus on ensuring that they have positive impacts for their stakeholders and the environment, sustainability and doing business responsibly can no longer be ignored if they want to grow and thrive.
Our ESG team works with our clients to identify and integrate ESG priorities at all levels of their businesses. We advise clients on areas such as energy transition, climate action, sustainable finance and green bonds, sustainable real estate investment and development and green leases. The team have worked with financial institutions to develop lending programmes for minority communities and we’ve also advised on the financing of social housing units. On the governance side, we’ve advised clients on the legal aspects of ESG investments as well as on issues relating to ESG reporting, maintaining ESG records and issues around “green-washing”.

Environmental
Major projects and transactions are increasingly driven by environmental imperatives, with environmental considerations being central to many other commercial contracts, projects, transactions and disputes.
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Social
Social impacts are an organisation’s direct and indirect impacts on internal and external stakeholders. An organisation that measures and monitors social impacts offers stakeholders greater confidence that it is less vulnerable to risk and is more likely to generate goodwill inside and outside their organisation.
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Governance
Companies are under increasing pressure to define their purpose in society and to deliver on the ESG promises they make. How an organisation is governed is essential in achieving these objectives.
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Insights Blog

Omnibus Package: Revision of the Carbon Border Adjustment Mechanism

Omnibus Package: Proposed Amendments to CSRD and CSDDD

CSRD: Recent Developments for Sustainability Reporting

Energy Update: Flash application window for Onshore Grid Connection

New Rules indicate Lead-in Time to obtain Authorised CBAM Declarant Status

Central Bank Regulatory & Supervisory Outlook 2025: Banks, Payment and E-Money Firms, Retail Credit Firms, Investment Firms and Securities Markets

Omnibus Package: Revision of the Carbon Border Adjustment Mechanism

Omnibus Package: Proposed Amendments to CSRD and CSDDD

CSRD: Recent Developments for Sustainability Reporting

Energy Update: Flash application window for Onshore Grid Connection

New Rules indicate Lead-in Time to obtain Authorised CBAM Declarant Status

Central Bank Regulatory & Supervisory Outlook 2025: Banks, Payment and E-Money Firms, Retail Credit Firms, Investment Firms and Securities Markets

Omnibus Package: Revision of the Carbon Border Adjustment Mechanism

Omnibus Package: Proposed Amendments to CSRD and CSDDD

CSRD: Recent Developments for Sustainability Reporting
Knowledge

The European Commission’s EU Sustainable Finance April Package

Offshore Wind Energy: Ireland plots a course towards a centralised approach to grid development

ESG under the microscope: Regulatory developments in the space

ESG Newsletter Spring 2025

Horizon Scanner: Infrastructure, Construction, Energy

Horizon Scanner: Finance

Data Centres: Key points in Consultation on Electricity Connection Policy

Sustainable Finance Week 2024

ESG Newsletter Winter 2024

Corporate Sustainability Reporting Directive

Energy Update: New Connection Policy for Onshore Generation and System Services

CSRD: Transposition into Irish Law

EU provides Legal Framework for Regulation and Decarbonisation of the Gas Sector

Horizon Scanner: Finance

Charities Law Update: Key Changes in the New Charities (Amendment) Act 2024

ESG Newsletter Summer 2024

New Due Diligence Obligations for Corporates Enter into Force

New Internal Market in Electricity legislation to come into effect in July 2024

Where Nature Restoration meets Infrastructure Development: Council approves new Regulation

ESG Newsletter Spring 2024

CSDDD Receives Council Endorsement

Fitness & Probity: Looking ahead to the independent review of the Central Bank’s approval process

Offshore Renewable Energy Development in Ireland: Consultation begins on Future Framework

What’s Another Year? January 2024

ESG Newsletter Q4 2023

The Legal Duties of Charity Trustees: Practical Steps to Follow

The Carbon Border Adjustment Mechanism – Reporting Period Begins

Scottish Court decides that an employee’s right to participate in a share scheme transfers under TUPE

Irish Compliance Quarterly: Developing a Responsible Governance Framework for AI

Employees on Domestic Violence Leave to Receive Full Pay

Pensions Update: Summer 2023

ESG Newsletter Q3 2023

ESG Video Series

Procurement Law Update: The Deadline is Key

The Pay Transparency Directive: What does it mean for Irish employers?

New Employment Rights to Come into Force on 3 July

Directors’ Duties and Net Zero

ESG Newsletter Q2 2023

Climate Action Litigation: Where is it headed?

European Commission responds to ESAs’ questions on SFDR

EV Charging Infrastructure: Legal aspects in Ireland as the 60km interval gets closer

2023 Priority Legislation for Publication in the Life Sciences Sector

ESG Newsletter Q1 2023

ESG Newsletter Autumn 2022

Ireland’s Climate Action Plan 2023

New emergency legislation proposed by the European Commission to fast-track consenting processes for renewable energy in Europe

Arthur Cox contributes to Mondaq’s ESG Guide

Arthur Cox contributes to Ashurst’s global guide on “Investing in hydrogen”

Irish Building Magazine Series

Energy Transition: One year on from Fit for 55, REPowerEU signals further significant reform

A voluntary or mandatory EU Green Bond Standard? The debate continues

New Rules for the Agri-Food Sector

Arthur Cox contributes to the Lex Mundi Global Anti-Corruption Compliance Guide

Energy Transition in Ireland – November Update on Targets, RESS Auctions and Grid Development Policy

The Irish Courts strengthen their position as a jurisdiction for resolving IP and technology disputes

Latest on Offshore Wind in Ireland: Support Scheme and Grid Connection Consultations

Government Housing for All Plan – Snapshot of Key Measures

European Green Deal takes shape in Fit for 55: What does it mean for Ireland?

Progress for Ireland’s Offshore Energy Sector: The Maritime Area Planning Bill is ready to go

The European Commission’s EU Sustainable Finance April Package

Offshore Wind Energy: Ireland plots a course towards a centralised approach to grid development

ESG under the microscope: Regulatory developments in the space

ESG Newsletter Spring 2025

Horizon Scanner: Infrastructure, Construction, Energy

Horizon Scanner: Finance

Data Centres: Key points in Consultation on Electricity Connection Policy

Sustainable Finance Week 2024

ESG Newsletter Winter 2024

Corporate Sustainability Reporting Directive

Energy Update: New Connection Policy for Onshore Generation and System Services

CSRD: Transposition into Irish Law

EU provides Legal Framework for Regulation and Decarbonisation of the Gas Sector

Horizon Scanner: Finance

Charities Law Update: Key Changes in the New Charities (Amendment) Act 2024

ESG Newsletter Summer 2024

New Due Diligence Obligations for Corporates Enter into Force

New Internal Market in Electricity legislation to come into effect in July 2024

Where Nature Restoration meets Infrastructure Development: Council approves new Regulation

ESG Newsletter Spring 2024

CSDDD Receives Council Endorsement

Fitness & Probity: Looking ahead to the independent review of the Central Bank’s approval process

Offshore Renewable Energy Development in Ireland: Consultation begins on Future Framework

What’s Another Year? January 2024

ESG Newsletter Q4 2023

The Legal Duties of Charity Trustees: Practical Steps to Follow

The Carbon Border Adjustment Mechanism – Reporting Period Begins

Scottish Court decides that an employee’s right to participate in a share scheme transfers under TUPE

Irish Compliance Quarterly: Developing a Responsible Governance Framework for AI

Employees on Domestic Violence Leave to Receive Full Pay

Pensions Update: Summer 2023

ESG Newsletter Q3 2023

ESG Video Series

Procurement Law Update: The Deadline is Key

The Pay Transparency Directive: What does it mean for Irish employers?

New Employment Rights to Come into Force on 3 July

Directors’ Duties and Net Zero

ESG Newsletter Q2 2023

Climate Action Litigation: Where is it headed?

European Commission responds to ESAs’ questions on SFDR

EV Charging Infrastructure: Legal aspects in Ireland as the 60km interval gets closer

2023 Priority Legislation for Publication in the Life Sciences Sector

ESG Newsletter Q1 2023

ESG Newsletter Autumn 2022

Ireland’s Climate Action Plan 2023

New emergency legislation proposed by the European Commission to fast-track consenting processes for renewable energy in Europe

Arthur Cox contributes to Mondaq’s ESG Guide

Arthur Cox contributes to Ashurst’s global guide on “Investing in hydrogen”

Irish Building Magazine Series

Energy Transition: One year on from Fit for 55, REPowerEU signals further significant reform

A voluntary or mandatory EU Green Bond Standard? The debate continues

New Rules for the Agri-Food Sector

Arthur Cox contributes to the Lex Mundi Global Anti-Corruption Compliance Guide

Energy Transition in Ireland – November Update on Targets, RESS Auctions and Grid Development Policy

The Irish Courts strengthen their position as a jurisdiction for resolving IP and technology disputes

Latest on Offshore Wind in Ireland: Support Scheme and Grid Connection Consultations

Government Housing for All Plan – Snapshot of Key Measures

European Green Deal takes shape in Fit for 55: What does it mean for Ireland?

Progress for Ireland’s Offshore Energy Sector: The Maritime Area Planning Bill is ready to go

The European Commission’s EU Sustainable Finance April Package

Offshore Wind Energy: Ireland plots a course towards a centralised approach to grid development

ESG under the microscope: Regulatory developments in the space
Podcasts

Asset Management and Investment Funds Podcast: Liquidity Risk Management

Company Law: Back to Basics – Summary Approval Procedure

Asset Management and Investment Funds Podcast: Annual Investment Manager Presentation

Pensions and ESG

Company Law: Back to Basics – Connected Persons and Substantial Property Transactions

IORP II

Company Law: Back to Basics – Mergers

Asset Management and Investment Funds Podcast: Liquidity Risk Management

Company Law: Back to Basics – Summary Approval Procedure

Asset Management and Investment Funds Podcast: Annual Investment Manager Presentation

Pensions and ESG

Company Law: Back to Basics – Connected Persons and Substantial Property Transactions

IORP II

Company Law: Back to Basics – Mergers

Asset Management and Investment Funds Podcast: Liquidity Risk Management

Company Law: Back to Basics – Summary Approval Procedure

Asset Management and Investment Funds Podcast: Annual Investment Manager Presentation
ESG Contacts

Sarah Thompson
Partner | DublinSarah Thompson is Head of our Financial Regulation Group, and is also Head of our cross-disciplinary ESG Group. Sarah has experience in advising a broad range of clients on financial regulation matters and is admitted to practice in Northern Ireland, Ireland and England & Wales. Sarah advises on Central Bank of Ireland authorisation processes, perimeter issues, ongoing compliance with conduct of business and other requirements (with a special focus on ESG matters and on the Individual Accountability Framework and the Senior Executive Accountability Regime, IAF/SEAR), and financial services M&A. Prior to joining Arthur Cox, Sarah worked in London as a member of the Financial Regulation Group of Linklaters LLP and a partner in the Financial Services Regulatory team of Kirkland & Ellis International LLP.

Maedhbh Clancy
Of Counsel | DublinMaedhbh is Of Counsel with the firm’s Finance Group. She has significant experience in the areas of financial regulation, lending, debt capital markets and partnership law. Maedhbh is responsible for legal, regulatory and commercial awareness; horizon-scanning for clients; education (internal and client) via training and tailored legal and regulatory updates; the publication of industry alerts on key developments; and the development and implementation of other strategic initiatives in the areas of know-how, risk management and precedent development. Maedhbh is the editor of Twomey on Partnership (2nd ed., Bloomsbury Professional, 2019) and the author of a number of industry publications. She is also a member of sub-committees of various industry groups including the International Capital Market Association and the Irish Debt Securities Association.

Phil Cody
Partner | DublinPhil Cody is a partner in the firm’s Finance Group. Phil advises on a broad range of finance and financial services matters. His practice encompasses structured finance, derivatives, debt capital markets, lending transactions (domestic and cross-border, both lender and borrower), financial regulation, and transactions involving investment funds (including fund finance). Phil is a trusted adviser to many of the leading Irish and international financial institutions on Irish law matters and is a go-to Irish counsel for foreign market participants and law firms. Phil leads the firm’s derivatives and trading practice and regularly advices on derivatives, repos and securities lending matters and related netting, collateral and regulatory issues.

Danielle Conaghan
Partner | DublinDanielle is a partner and Head of the Environment and Planning Group and is a founder member of the firm’s Food and Agribusiness Group. Danielle has a broad-based projects and infrastructure practice. She has more than 19 years’ projects experience in Ireland, advising on the full ‘life cycle’ of largescale project delivery; securing consents, financing, constructing and operating, and on all contentious and on-contentious planning and environmental issues. She is a Board member of Wind Energy Ireland, a Council member of the Marine Renewables Industry Association and a member of the Environmental Policy Committee of IBEC. She is a member of the Net Zero Committee of Wind Energy Ireland. She sits on the Environment and Planning Committee of the Law Society of Ireland. She is also a member of the Energy Law Group of some 500 leading lawyers in the energy sector in Europe and Africa (Arthur Cox is the sole Irish representative law firm in this network). She is ranked as a ‘Leading Individual’ in environmental and planning law and maintains an excellent reputation as one of Ireland’s top lawyers in this space and the leading lawyer in the renewables sector in particular. She has been centrally involved in almost all of the largest, most complex and first-of-a kind infrastructure projects in Ireland for many years, particularly in the areas of energy, renewables, food and agriculture, telecoms, manufacturing, digital infrastructure, health and education.

Mairéad Duncan-Jones
Partner | DublinMairéad is a partner and Head of Knowledge, Learning and Development at the firm. Mairéad is responsible for the management of the firm’s Knowledge, Learning & Development (KL&D) function and the development and implementation of the firm’s Knowledge, Learning & Development strategy. The purpose of KL&D at Arthur Cox is to provide the best training and development opportunities for our people, to empower them to achieve standards of excellence with maximum efficiency, and to use our knowledge and resources to support our clients, guiding them through complex legal issues. As part of her role Mairéad has designed and delivered leadership programmes for the firm’s partners and senior lawyers, as well as development programmes for our people at various milestones in their careers. Mairéad sits on the firm’s Executive Committee and the firm’s ESG Group. She is also an active member of the Law Society of Ireland’s Curriculum Development Unit.

Golda Hession
Of Counsel | DublinGolda is Of Counsel in the Corporate and M&A Group, and advises clients on all areas of corporate law, in particular on securities law, corporate governance, and ESG. Golda advises international and domestic companies, as well as State and semi-State bodies, on all aspects of corporate law and governance, and a wide range of commercial and regulatory matters. Golda has extensive experience advising on public and private M&A, equity capital markets transactions and in particular, on corporate governance, ESG and executive remuneration matters for many of Ireland’s largest listed issuers. The Corporate Sustainability Reporting Directive In our ESG Video Series, Golda discusses key developments in sustainability reporting, focusing on the EU’s Corporate Sustainability Reporting Directive. https://youtu.be/xdZXSw9OCmo

Rachel Hussey
Partner | DublinRachel is Clients and Markets Partner at the firm. Rachel has more than 20 years’ experience of business development in the legal profession, specialising in client engagement and development strategies to secure sustainable relationships and competitive advantage, domestically and internationally. Her focus is on strategic lead generation; strategic client account programmes and teams; client satisfaction, experience and value initiatives; marketing and business development programmes. Rachel is a member of the firm’s Management Committee and sits on the Equality, Diversity & Inclusion Committee. Outside the firm, Rachel is a member of the Review Group of Balance for Better Business. She has recently completed her term on the Governing Authority of DCU and was Chair of the 30% Club in Ireland until 2022.

Suzanne Kearney
Of Counsel | DublinSuzanne is Of Counsel and leads the knowledge function within the Corporate and M&A Group. She has significant experience in company law and practice. Suzanne is responsible for keeping colleagues and clients updated on relevant legal, regulatory, and commercial developments in the areas of company law, corporate governance, corporate transactions, and equity capital markets. She regularly presents at seminars on a range of topics and authors practice briefings and client alerts. She represents the firm in discussions with industry groups and regulators on key developments that will impact our clients and is a member of the Law Society’s Business Law Committee.

Sarah McCague
Partner | DublinSarah advises on all aspects of pensions law and charity law. She advises trustees and employers on the establishment and day-to-day operation of occupational pension schemes including: on scheme restructuring; liability management exercises; benefit design; benefit reductions; scheme amendments; administration queries for example those in relation to pension adjustment orders; the winding up of pension schemes; and the application of the General Data Protection Regulation (“GDPR”) to pension schemes. She also advises in relation to the application of the Charities Act, 2009 and in particular in relation to applications to the Charities Regulatory Authority; obtaining tax-exempt status from the Revenue Commissioners; the mergers of charities; fundraising queries, and governance matters.

Conor McCarthy
Partner | LondonConor is a partner in the Corporate and M&A Group and Head of the London office. Conor advises public and private industry-leading Irish and international corporates on their complex M&A transactions, all aspects of Irish company law and equity capital markets transactions. Conor advises companies across a variety of business and industry sectors including construction, aviation, financial services, healthcare and energy. Conor advises clients on a wide range of corporate transactions including M&A transactions, joint ventures, corporate finance transactions, cross border mergers, corporate reorganisations and general corporate/commercial law matters. Conor also specialises in advising both issuers and banks in relation to equity capital markets transactions. Conor also works with his litigation colleagues in advising parties to complex shareholder and other commercial disputes. Conor has advised on some of the most high profile Irish M&A and equity capital markets transactions in recent years. Conor joined the firm in 2014 from Linklaters LLP in London.

Niamh McGovern
Partner | DublinNiamh advises a broad range of clients across the energy and infrastructure sectors. Niamh has significant experience advising clients on high value and complex projects in the energy and infrastructure sectors. In the energy sector, Niamh advises corporates, developers and lenders on renewables projects (onshore wind, solar, offshore wind, storage and other renewable technologies), conventional generation projects, acquisitions, joint ventures and all types of commercial contracts (including power purchase agreements, supply agreements and otherwise). She also advises on regulatory matters relating to project development. More broadly, Niamh has acted for developers, contractors, and lenders on a wide range of public private partnerships and development transactions (including the residential, leisure, and office accommodation, telecoms and pharmaceutical sectors).

Kevin Murphy
Partner | DublinKevin a partner in the firm’s Asset Management and Investment Funds Group. He has extensive experience in advising in the area of financial regulation and asset management. In particular, he has considerable experience in advising on the legal and regulatory issues relating to the establishment in Ireland of investment funds (including UCITS, QIAIFs, ETFs, money market funds and private equity funds) as well as UCITS management companies and AIFMs (including those with MiFID top-up approvals). Kevin also advises on ongoing regulatory compliance issues affecting financial services companies operating in Ireland including inspections and investigations by the Central Bank of Ireland and compliance with other obligations such as ESG/SFDR, GDPR and AML. He also advises financial institutions and asset management firms on various matters arising from market, regulatory or dispute/litigation-driven events. He is a regular speaker at industry conferences. Kevin has also contributed to asset management and investment funds industry publications, such as the Financial Times and the Wall Street Journal. He is a past Chair of the Irish Funds and a past member of An Taoiseach’s (the Prime Minister’s) Funds Group. He has also advocated for clients before representatives of the European Commission, European Parliament and the European Securities and Markets Authority (ESMA).

Tara O’Reilly
Partner | DublinTara is a partner in the firm’s Asset Management and Investment Funds Group. Tara has extensive experience in advising leading asset managers and fund promoters. Tara has extensive experience advising clients both globally and domestically on the structuring, establishment, management and sale of a wide variety of investment funds in the UCITS and alternative space. Tara advises those funds, their management companies, servicing operations and directors on their regulation, compliance and corporate governance requirements. Tara has also advised on a number of large asset management group and platform amalgamations. Tara has a particular expertise in ETFs and is a leadership member of the Irish chapter of Women in ETFs. Tara is also a regular contributor on asset management and investment funds to international journals and publications.

Deirdre Sheehan
Partner | DublinDeirdre is a partner in the Real Estate Department and provides comprehensive, targeted advice to public and private sector, domestic and international clients on acquisitions and disposals of commercial property, landlord and tenant matters and property finance arrangements. She regularly provides real estate advices to our corporate, banking, and environmental and planning teams and is particularly experienced in commercial real estate investment transactions, Private Rented Sector (PRS) matters and Purpose Built Student Accommodation (PBSA) deals.

Imelda Shiels
Partner | DublinImelda is a partner in the Debt Finance Group. Imelda advises both borrowers and financial institutions on a wide range of domestic and international financing transactions, including secured and unsecured lending, syndicate finance, acquisition finance, real estate finance, development finance, working capital finance and debt restructuring.