Ireland: Securities

The ESG Ratings Regulation introduces new disclosure requirements for fund managers who reference ESG ratings in their marketing materials. Understanding whether your fund's marketing communications trigger these obligations requires careful analysis of what constitutes an ESG rating under the regulation and how the prescribed website disclosures should be implemented by the July 2026 deadline.

In June, the European Securities and Markets Authority ("ESMA") published fourteen non-binding Principles on third-party risks supervision (the "Principles").

The European Commission ("Commission") has mandated the European Securities and Markets Authority ("ESMA") to provide technical advice on the review of the UCITS...