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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:

  1. •

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

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COP29 round-up—22-24 November 2024 (Closing Plenary and Adoption of Decisions)

On 22 November 2024, the last scheduled day of the 29th Conference of the Parties of the United Nations Framework Convention on Climate Change (COP29) ran into overtime, after draft finance texts drew criticism from all sides. On 23 November 2024, the conference was extended for an additional day as negotiations remained unresolved, with the closing plenary finishing early on 24 November 2024. Key outcomes included the submission of the first Biennial Transparency Reports (BTRs), the agreement of the Baku Finance Goal (BFG) and the adoption of a New Collective Quantified Goal (NCQG) on Climate Finance. Additionally, agreements were reached on global carbon market rules and support for national adaptation plans in least developed countries. The conference emphasised the need for countries to develop comprehensive climate plans ahead of COP30, incorporating targets for renewable energy expansion and fossil fuel transition.

COP29 round-up—21 November 2024 (Nature and Biodiversity, Indigenous People, Gender Equality and Oceans and Coastal zones)

On 21 November 2024, the eleventh day of the 29th Conference of the Parties of the United Nations Framework Convention on Climate Change (COP29) focused on nature and biodiversity, indigenous people, gender equality, and oceans and coastal zones. The COP29 Presidency published new drafts on key issues, including the new collective quantitative goal on climate finance (NCQG), which was rejected by several countries. In addition, the COP29 Presidency launched the Water for Climate Action, the UK Minister for Nature, Mary Creagh, announced funding for marine protection projects, the Baku Workplan was adopted to enhance Indigenous and local community participation in climate action, and the European Commission convened a press conference on nationally determined contribution (NDC) targets. Annabel Walker, Senior Associate at Freeths, also provides commentary on the eleventh day of COP29.

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).

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