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Central Bank of Ireland Regulatory & Supervisory Outlook 2026: Irish Funds—Seven Priorities, DORA and AIFMD II Transition, SFDR/ESG Scrutiny, Liquidity/Leverage and Valuation Reviews

Published on: 23 March 2026

Published by a LexisNexis Ireland - Banking & Financial Services expert
Legal News
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Regulatory & Supervisory Outlook Report 2026 (RSO)

On 26 February 2026, the Central Bank of Ireland (CBI) released the third edition of its Regulatory & Supervisory Outlook Report 2026, outlining its view of risks across the financial system and its supervisory plans for the year ahead. Building on the CBI Governor’s January letter to the Minister for Finance, the report confirms that governance, risk management and operational resilience will stay key priorities in 2026. Supervision will take place at firm level for entities subject to close and continuous oversight, and at sector level, with firm-specific engagement where appropriate.

For an overview of these focus areas please see below.

  • governance and risk management
  • operational and cyber resilience
  • asset valuation and market risks
  • liquidity and leverage risks
  • product costs and disclosures
  • data and artificial intelligence
  • climate and ESG risk

The CBI points to a rapidly evolving Irish funds sector shaped by geopolitical fragmentation, regulatory change, adaptation of business models, growing product complexity and accelerating digitalisation. It identifies simplification and the EU’s Savings and Investments Union as remaining central to supporting EU competitiveness and...

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