Ireland: the Irish Corporate Governance Annex

Shortly before Christmas the Irish Stock Exchange published Listing Rules requiring Irish listed companies to comply or explain in respect of provisions found in a new Irish Corporate Governance Annex. Irish listed companies are also subject to the UK Corporate Governance Code on a comply or explain basis. For further information see here (pdf). The comply or explain requirement in respect of the Annex applies to companies with accounting periods commencing on or after 18 December 2010.