What you need to know
- Key targets: In-scope companies were required to have achieved at least 40% of non-executive director positions held by the underrepresented sex by 30 June 2026.
- Quantitative objectives: In-scope companies must also have set written individual quantitative objectives aimed at improving the gender balance among executive directors. The steps that the company has taken or is taking towards achieving these quantitative objectives must have been set out in writing by 30 June 2026.
- Selection processes: Companies that fail to implement the 40% objective are required to change their selection/election processes in accordance with the Regulations and reporting requirements are triggered.
- Reporting requirements: 30 November 2026 is the deadline for the reporting of a range of data points relating to the objectives, progress and compliance of in-scope companies.
The European Union (Gender Balance on Boards of Certain Companies) Regulations 2025 came into force last year. They implement Directive (EU) 2022/2381 into national law. The legislation aims to improve diversity on the corporate boards of certain Irish companies. It applies to companies, excluding micro, small and medium-sized enterprises(SMEs), that:
- Are registered in Ireland, and
- Have shares admitted to trading on a regulated market in at least one Member State
The Regulations introduce legally binding requirements to improve the representation of women on the boards of in-scope companies in Ireland. In-scope companies were required to ensure that at least 40% of non-executive director roles were held by members of the “underrepresented sex” by 30 June 2026. In addition, companies were required by that date to establish quantitative objectives to improve gender balance among executive directors. They were also required to set out the measures being taken, or proposed, to achieve those targets.
These obligations are reinforced by stringent reporting, publication and selection process requirements, with compliance monitored on an annual basis.
Non-compliant companies will be publicly named from 1 December 2027 onwards.
A more thorough review of the Regulations and the obligations they impose on in-scope employers can be found in our article:
New Gender Balance Rules for Boards
Key dates that employers should know about
As of 30 June 2026
In-scope companies are required to have at least 40% of non-executive director roles held by members of the “underrepresented sex”.
They are also required to have set individual quantitative objectives to improve gender balance among executive directors and to have specified, in writing, how those objectives have been or are to be achieved.
By 30 November 2026
The company’s individual quantitative objectives and the steps that the company has taken or is taking towards achieving them must be published on the company’s website by 30 November 2026.
Companies that fall short of achieving the objective of having members of the underrepresented sex hold at least 40% of non-executive director positions, must change their selection processes for appointment or election of non-executive directors in accordance with the Regulations. Further detail as to what this entails can be found in our recent article on the topic.
The company must document its compliance with the adjusted selection process for the period starting from 1 July 2026 to 29 November 2026 and from 1 December to 29 November in each relevant year thereafter. A copy of this document must be provided to the Minister for Children, Disability and Equality by 30 November 2026 and on an annual basis thereafter.
When selecting candidates for appointment or election as non-executive directors, companies that have not achieved the objective must assess candidates on the basis of suitability, competence and professional performance. Where two candidates are equally qualified, the company must give priority to the candidate of the underrepresented sex. However, this does not apply in exceptional cases where reasons of greater legal weight, such as the pursuit of other diversity policies, justify selecting the other candidate.
Compliance with this priority rule must be documented in writing for the period from 1 July 2026 to 29 November 2026 and, thereafter, for each period from 1 December to 29 November. A copy of this documentation must be provided to the Minister for Children, Disability and Equality by 30 November each year, with the first submission due on 30 November 2026.
The company must ensure that shareholders or employees who vote on the appointment or election of a candidate as a non-executive director are properly informed, in writing and in advance, of the measures set out in the Regulations. The company must also ensure that these individuals are informed of the penalties provided for non-compliance. A copy of this information should be provided to the Minister no later than 30 November each year, commencing on 30 November 2026.
In-scope companies must report annually to the Minister by 30 November each year. The first report is due on 30 November 2026. The report must include:
- The gender representation of their boards, distinguished as between executive and non-executive directors
- The measures taken to achieve the objective that 40% of its non-executive directors are members of the underrepresented sex
- The measures taken to achieve the individual quantitative objectives chosen to improve the gender balance among executive directors on its board, and
- Where applicable, the reasons why it did not achieve the 40% objective and individual quantitative objectives by the dates specified in the Regulations and any remedial measures intended to rectify this.
This information must be published on the company website and included in the company’s next corporate governance statement, provided to the Minister.
For more information about the substance of the Regulations, please contact our Employment Law & Benefits team.
The content of this article is provided for information purposes only and does not constitute legal or other advice.