The demands on Irish Directors have grown enormously in recent years. Corporate Governance is now a major focus of Irish Boards. Irish Directors are facing challenging times with the introduction of mandatory codes and the growing expectation of, and demand for, boards to surpass best practice standards.

The Deloitte Centre for Corporate Governance in Ireland has been established to meet the information needs of Irish Directors.  Our website contains thought leadership on mandatory codes of practice as well as useful discussion documents on how best to achieve best practice.

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Presentation & Documents



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Dig Deeper

Central Bank Corporate Governance Code

The Central Bank issued a mandatory Corporate Governance Code for Credit Institutions and Insurance Undertakings on 08 November 2010.  The requirements will bring significant changes to the boardroom of financial institutions. The lack of adequate and effective corporate governance legislation and regulation has been blamed as a significant factor in Ireland’s current difficulties. Given the impact on Ireland, it is not surprising that the response here has been more rigorous than in other countries with the result that more onerous obligations have been imposed here.

The code is available on the Central Bank website

Code Highlights

Deloitte Corporate Governance Code Services

Corporate Governance Code Presentation 17 November 2010

The Irish Stock Exchange

The Irish Stock Exchange (ISE) requires Irish listed companies to "comply or explain" against the provisions of the new UK Corporate Governance Code. Earlier this year the UK's Financial Reporting Council (FRC) replaced the Combined Code with the UK Corporate Governance Code. Like the old Combined Code, the new UK Corporate Governance Code sets out standards of governance for listed companies, whereby companies are required either to follow the Code or explain how else they are acting to promote good governance.

To go to the ISE website click here

Corporate Governance Disclosure Checklist for Irish Listed Companies

Click here: Corporate Governance Disclosure Checklist

 Click here Corporate Governance changes - Applicable to ISE

Listen & Learn

Public Bodies

In May 2009, the Department of Finance issued an updated Code of Practice for State Bodies. This represents an update on a previous version from 2001, which itself was an update on the first set of guidelines issued in 1992. Further changes are expected over the coming year to reflect the recommendations of a task force  assessing the OECD’s 2008 review of the public service. There are some significant changes to the Code across a number of areas, including Board and Directors, risk management, department relations, and operational and policy procedure.

The code is available on the Department of Finance website.

We provide an overview of the most significant changes in a published Deloitte brochure.

The Mullarkey Report

The Report of the Working Group on the Accountability of Secretaries General and Accounting Officers was compiled by a high level Working Group established by the Minister for Finance, following a Government Decision of 30 May 2000. The group was tasked with examining the authority, responsibility and accountability of Secretaries General and Accounting Officers in relation to financial management in the context of the Performance Management Initiative within the overall Strategic Management Initiative.

The Report examines issues concerning the accountability of Secretaries General and Accounting Officers it also sets out numerous recommendations to enhance this accountability and provides timescales for the implementation of these recommendations.

The Mullarkey Report can be downloaded in full on the Department of Finance website.

Risk Management Guidelines for Government Departments and Offices

The Risk Management Guidelines for Government Departments and Offices provides an introduction to the concept of risk management, outlines the roles and responsibilities of managers and staff in establishing and maintaining a robust organisation-wide approach to managing risk and provides a number of specific guidelines that Government Departments should follow in this regard and it describes a number of techniques that can be employed to develop a structured and systematic approach to managing risk.

The Risk Management Guidelines for Government Departments can be downloaded in full on the Department of Finance website.