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Companies Act



The Irish Companies Act 2014 contains provisions that promote sustainability and Corporate Social Responsibility (CSR) for companies operating in Ireland. Under Section 158 of the Act, directors of Irish companies are required to consider the long-term consequences of their decisions, including the impact on the environment, the local community, and the company's stakeholders. This includes the need to balance the interests of shareholders with the interests of other stakeholders such as employees, customers, suppliers, and the wider community. Additionally, the Act requires larger companies to disclose information on their social and environmental impact in their annual reports, including information on their policies, risks, and outcomes related to environmental and social matters, human rights, and anti-corruption. Furthermore, Section 225 of the Act provides for the establishment of a statutory framework for social enterprise, which encourages businesses to operate in a socially responsible and sustainable manner. This includes provisions for companies to register as a social enterprise and to access support and funding from the government. Overall, the Irish Companies Act 2014 aims to promote sustainability and CSR by requiring companies to consider the impact of their actions on the environment and society, to disclose information on their social and environmental impact, and to encourage the establishment of social enterprises.







Issuer (type)

The Irish Government (Government)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.65%
    • Moderate 0.14%
    • E focus: restoration
    • S focus: compensation, recruitment, working time, children
    • G focus: audit, corruption, financial report, financial reporting, internal control, risk management, accountability
    • Construction, Finance, Management, Manufacturing, Professional services, Real estate, Transportation