Employment has been one of the most active practice areas in 2026
ACTIVITY
Despite market caution, specific sectors are experiencing a surge in demand, allowing law firms to pivot their expertise towards high-value advisory work.
Ireland’s commitment to its 2030 climate targets has made energy and infrastructure a primary engine for growth.
We’re seeing heavy demand for legal expertise in offshore wind consenting, grid connection agreements and solar farm financing.
The ongoing drive for residential development and National Development Plan upgrades have kept infrastructure teams busy with complex planning law and construction disputes.
Employment has arguably been one of the most active practice areas in 2026.
The introduction of My Future Fund (pension auto-enrolment) has forced every employer in Ireland to restructure their payroll and benefits packages, creating a massive pipeline of work.
IMPACT OF LEGISLATION
The introduction of the Screening of Third Country Transactions Act 2023 has been the most transformative change for foreign direct investment in Ireland in decades.
The impact has been felt in every stage of the deal life cycle. For in-scope deals, the transaction cannot legally close until ministerial approval is granted and the minister has 90 days to issue a decision.
Firms must now bake a three-to-five month “regulatory gap” into their deal timelines, impacting long-stop dates and funding commitments.
While sustainability reporting remains a massive burden, 2025 brought much-needed breathing room through the European Union (Corporate Sustainability Reporting) Regulations 2025.
The “Stop-the-Clock” Directive pushed back reporting deadlines for “Wave 2” and “Wave 3” companies by two years.
This allowed clients to use the extra two years to build robust data-gathering systems rather than rushing a report.
One of the most significant impacts on employers in 2025 was the expanded gender pay gap reporting requirements.
The threshold for mandatory reporting dropped from 150 to 50 employees, bringing a vast number of Irish SMEs into scope for the first time.
Thousands of smaller firms had to choose a June 2025 snapshot date and prepare to publish their data by November 2025.
CORPORATE GOVERNANCE
The landscape of corporate governance in Ireland has undergone a profound change. If you were to compare the current regulatory landscape to the 1990s, it’s truly unrecognisable.
Ireland is no longer just following international trends; it’s aiming to set them. The pursuit of best-in-class corporate governance is evidenced by the recent tailoring of the Irish Corporate Governance Code.
One of Ireland’s greatest strengths in this evolution is its mature ecosystem of advisers. Law firms, specialised consultancies and auditors have moved beyond traditional roles to become strategic partners.
This ecosystem provides Irish boards with real-time intelligence on global shifts such as the EU’s latest transparency mandates.
This environment ensures that businesses of all sizes can implement sophisticated governance structures that were previously only accessible to multinational PLCs.
In a global climate characterised by volatility, Ireland has doubled down on its reputation as a stable jurisdiction.
Photo (l-r): Michael Hanley, James Duggan and Danny Heffernan
By maintaining a common-law system that is both transparent and predictable, Ireland offers a “safe harbour” for international capital.
While regulations have become stricter, they have also become more consistent.
This predictability allows companies to plan 10 to 15 years ahead, knowing that the “rules of the game” won’t shift overnight due to political instability.
