Transactions with directors

This subtopic provides guidance on general duties of directors regarding declarations of interests in transactions and arrangements, approval of substantial property transactions, and resolving directors’ conflicts in accordance with the Companies Act 2014 (Ireland) (CA 2014 (IRL)).

This subtopic contains the following guidance:

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Precedent: Ireland—Declaration of a director’s interests in a proposed transaction

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COP29 round-up—20 November 2024 (Urbanisation, Transport and Tourism)

On 20 November 2024, the tenth day of the 29th Conference of the Parties of the United Nations Framework Convention on Climate Change (COP29) focused on urbanisation, transport, and tourism, marking the first time the COP Presidency dedicated a day to tourism. The Presidency Stocktaking Plenary discussed several topics, including the new collective quantified goal on climate finance (NCQG). In addition, the UN Climate Change Executive Secretary, Simon Stiell, delivered a speech on nationally determined contributions (NDCs), and the COP29 Presidency launched declarations on tourism and urban resilience.

COP29 round-up—19 November 2024 (Food, Agriculture and Water)

On 19 November 2024, the ninth day of the 29th Conference of the Parties of the United Nations Framework Convention on Climate Change (COP29) focused on discussions concerning food, agriculture, and water. Heads of Delegation convened in a drafting group to foster progress on the new collective quantified goal (NCQG) on climate finance. The International Institute for Sustainable Development (IISD) announced that the UK, New Zealand, and Colombia joined the Coalition on Phasing Out Fossil Fuel Incentives Including Subsidies (COFFIS). In addition, the COP29 Presidency launched the Reducing Methane Emissions from Organic Waste Declaration, and the Food and Agriculture Organization of the United Nations (FAO) published an analysis of agrifood systems in Nationally Determined Contributions (NDCs).

COP29 round-up—18 November 2024 (Human Development, Children and Youth, Health, Education)

On 18 November 2024, the eighth day of the 29th Conference of the Parties of the United Nations Framework Convention on Climate Change (COP29) featured deliberations on human development, children and youth, health, and education. The conference saw the adoption of the Baku Declaration on Climate Transparency and the launch of the Baku Transparency Platform to support the Enhanced Transparency Framework. In addition, negotiations concerning non-market approaches to climate action under Article 6.8 of the Paris Agreement reached a conclusion. The EU also outlined its priorities, including finalising the New Collective Quantified Goal (NCQG) for climate finance and completing Paris Agreement rules on international carbon markets. Additionally, a multilateral agreement on advanced nuclear technologies was signed by the UK and US.

COP29 round-up—15-16 November 2024

On 15 November 2024, the fifth day of the 29th Conference of the Parties of the United Nations Framework Convention on Climate Change (COP29) featured discussions on energy, peace, relief, and recovery. The COP29 Presidency launched the ‘Baku Call on Climate Action for Peace, Relief, and Recovery’ alongside three energy initiatives. The UK government also announced a significant funding package to support developing countries in the transition to clean energy and published new Principles for Voluntary Carbon and Nature Market Integrity. In addition, the UN Environment Programme (UNEP) International Methane Emissions Observatory (IMEO) published its 2024 Eye on Methane report. On 16 November 2024, the sixth day, the COP29 Presidency hosted the conference’s inaugural Digitalisation Day, where the COP29 Declaration on Green Digital Action, as well as a declaration aimed at accelerating climate-positive digitalisation, were endorsed. In addition, the Subsidiary Bodies (SBs) to the UN Framework Convention on Climate Change (UNFCCC) concluded their sessions, deferring many issues to their meetings in June 2025, and the International Chamber of Commerce (ICC) published a global report on unlocking sustainable finance for small and medium-sized enterprises (SMEs).

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