Neil Keenan

Dec 6, 2024 | pinsentmasons.com | Neil Keenan |Alasdair Weir |Aleesha Way

The EU (Corporate Sustainability Reporting) Regulations 2024 (the CSRD regulations), which transpose and give effect to Directive (EU) 2022/2464 on Corporate Sustainability Reporting (CSRD) came into force in Ireland on 6 July. The minister for enterprise, trade and employment enacted the EU (Corporate Sustainability Reporting) Regulations 2024 on that date.

Jul 15, 2024 | pinsentmasons.com | Neil Keenan |Alasdair Weir

The EU Corporate Sustainability Reporting Directive (CSRD) (66 pages / 1.1 MB), has now been implemented in Irish law through the European Union (Corporate Sustainability Reporting) Regulations, 2024 which came into effect on 6 July .  It requires all large companies as defined in the CSRD and all listed companies, except listed micro-companies, to report on all impacts, risks and opportunities that concern environmental, social and governance related matters.

Mar 13, 2024 | lexology.com | Neil Keenan

This is part 2 of 3 in a series on “The risks associated with accounting estimates”. The current economic environment reduces transparency and increases risks There is a considerable volume of accounting standards and guidelines. However, such standards are not, and cannot be, prescriptive to each and every industry, type of transaction, or contractual term or condition.

Mar 12, 2024 | lexology.com | Neil Keenan

This is part I of 3 in a series on “The risks associated with accounting estimates”. In an ideal world, accounting for business transactions would be straightforward with prescribed instructions for how each should be recorded. Significant accounting principles and standards have been issued under, for example, the US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS).

Oct 20, 2023 | pinsentmasons.com | Neil Keenan

The G20/OECD Principles of Corporate Governance are the main international benchmark guiding global policymakers and regulators on developing effective legal, regulatory, and institutional frameworks for corporate governance. These principles have now undergone a major reform to reflect recent trends in capital markets and corporate governance policies and practices. The inclusion of a new sustainability chapter is one of the key features of the updated principles.