ESG & Sustainability

The world of business is changing. Against a background of evolving ESG regulations and reporting requirements, changing shareholder and consumer expectations, ESG has become a strategic priority for companies, their boards, and their investors.

If you are uncertain where to begin, our cross-disciplinary team can guide you through complex ESG challenges and opportunities and support you on your journey to a more sustainable future.

Meet the team

Header image esg sustainability practice

We regularly advise clients on ESG compliance, reporting and disclosure. Our teams have for many years used an ESG lens when conducting M&A due diligence, advising on sustainable finance, supply chain management and sustainable developments. Broader workplace issues such as diversity and inclusion, pay transparency, and protecting the health and safety of employees have always been central to the advice given by our Employment team.

How we can help:

Sustainable Finance

Our Finance Team advise:

Financial institutions and corporate borrowers looking to support their green transition goals on sustainable and green financing loans.
On financing for social and affordable housing developments and obligations around ESG specifications.
Financing for renewable energy projects.

Energy

Our Energy Team advise on:

Renewable energy projects.
Power Purchase agreements.
Carbon offsetting and reduction solutions.
EVs and e-Mobility.

Sustainable Real Estate and Construction

We have significant experience advising Ireland’s leading property developers on ESG considerations and opportunities for both residential and commercial property developments. We regularly advise on:

Social and Affordable housing developments.
Sustainable procurement.
Supply chain sustainability.
Green leases.
Environmental Impact Assessment (EIA), Strategic Environmental Assessment (SEA), and Appropriate Assessment (AA).

Corporate Transactions

Our Corporate and Commercial Team assist with:

ESG Due Diligence. This is becoming an increasingly mainstream feature of M&A transactions, not only for mitigating reputational and legal risks but also for preserving and enhancing deal value. We help inform and guide the due diligence process, examining compliance with ESG requirements, particularly in the areas of corporate governance, supply chains, environmental and employment law.

Corporate Governance

Our Corporate Compliance Team advise Boards and senior management on ESG risks and opportunities, and compliance with current and planning for future ESG reporting and disclosures, such as the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).

Tax

Our Tax team:

Manage the tax implications and opportunities of ESG.
Review and benchmark company tax policy, controls and governance.
Advise on tax credits for sustainable investments (for example, Solid Fuel Carbon Taxation, Windfall taxes on certain energy generators, investment in energy efficient equipment and premises, tax-driven incentives for green technologies, change in supply chains for energy reasons).
Advise on structuring and implementing deals, including identifying risk areas posed by new tax rules and raised standards for tax good governance, as well as practical solutions for dealing with these in transaction documentation.
Advise on tax investigations and disputes.

ESG Risk Management

With more than 50 disputes lawyers across our three offices, we are uniquely prepared to help our clients manage their ESG litigation and related risks. These risks include:

Administrative law claims, such as challenges to planning decisions or environmental permits and approvals, whether by Judicial Review or otherwise.
Corporate Governance and Corporate Disclosure ESG Litigation.
Cyber-Security and Data disputes.
Environmental claims and prosecutions
Employment disputes.
Greenwashing claims.

Employment

Our Employment team advise on:

Diversity, equality and inclusion initiatives and policies, to cover Gender Pay Gap Reporting, Work Life Balance, and Pay Transparency.
Obligations under The Corporate Sustainability Reporting Directive (“CSRD”).
Compliance with the Code of Practice for Employers and Employees on the Prevention and Resolution of Bullying at Work and the Code of Practice on Sexual Harassment and Harassment at Work.
Whistleblowing policies and procedures, including the delivery of bespoke training and awareness campaigns with employees, senior management, together with C- suite executives and Board of Directors.
The use of AI and risks for employers around bias, discrimination, data privacy and automated decision-making.