European Union: Corporate Governance

Jean-Baptiste Autric et Simon Gérard explorent les avantages stratégiques et le cadre juridique de la création d’un fonds de dotation lié à une association en France. Cette analyse examine les considérations structurelles, fiscales et opérationnelles que les organisations doivent évaluer lorsqu’elles choisissent ce véhicule philanthropique.

The Anti-Money Laundering Authority has finalized three sets of Regulatory Technical Standards that will establish a unified framework for obliged entities across the European Union to combat money laundering and terrorist financing. These standards address customer due diligence requirements, transaction identification criteria, and group-wide compliance measures, marking a significant step toward harmonized AML/CFT enforcement throughout the EU.

As artificial intelligence becomes embedded in corporate decision-making and operations, companies face critical questions about governance, accountability, and control.

Arthur Cox's sixth annual Sustainable Business Impact Report details the firm's progress across Community, Workplace, Environment and Marketplace initiatives during the 2025/26 financial year. The report reveals increased volunteering hours, substantial pro bono contributions, new charity partnerships, and mixed results in carbon reduction efforts as the firm expands its environmental measurement scope.

The Central Bank of Ireland's Deputy Governor addresses the future of public sector workplaces, including AI adoption and strategic planning, while the institution launches a survey on its 2028-2032 strategy. Meanwhile, European financial services regulation advances with ECON's adoption of SFDR amendments and a comprehensive report on EU banking sector competitiveness.

The Markets in Crypto-Assets Regulation (MiCAR) introduces comprehensive requirements for crypto-asset service providers to identify, prevent, manage, and disclose conflicts of interest. Drawing from established MiFID II principles while adapting to the unique characteristics of digital assets, Article 72 of MiCAR establishes a robust framework that addresses conflicts between service providers and clients, among clients themselves, and within organizational structures, requiring effective policies, transpa

The European Union has published revised sustainability reporting standards and introduced a voluntary framework that fundamentally changes how companies approach CSRD compliance. These reforms reduce reporting complexity through fewer datapoints and introduce value chain caps that limit information requests from smaller businesses. Understanding these changes is critical for both mandatory reporters and voluntary participants as implementation deadlines approach in 2026 and 2027.

The Institute of Financial Service Practitioners has established a new chapter dedicated to guiding directors through the evolving landscape of fiduciary duty. Under the leadership of chair Etienne Borg Cardona, this initiative addresses the mounting challenges directors face amid regulatory changes, technological advancement, and shifting governance expectations.

Family businesses face complex challenges when transferring wealth and control across generations. This analysis explores the intersection of legal structures and family dynamics that determine whether succession planning succeeds or fails, examining how trusts, foundations and governance frameworks can preserve business continuity while managing intergenerational relationships.