Corporate Governance

EURONEXT DUBLIN LISTING RULES: IRISH ANNEX

Euronext Dublin have confirmed that, for reports in respect of FY 2024, issuers which are dual listed in both Ireland and the UK should continue to comply with the Irish Corporate Governance Annex and the 2018 UK Corporate Governance Code. The Annex was removed from the revised Euronext Dublin Listing Rules, which came into effect on 1 January 2025, without any transitional provisions.

For financial years commencing or after 1 January 2025, dual-listed issuers reporting against the Revised UK Corporate Governance Code (as required under the UK Listing Rules) will not be required to consider the Irish Annex.