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Gender Balance on Boards - An Update for 2026

Director Factsheets

This Factsheet is in collaboration with Mason Hayes & Curran

The European Union (Gender Balance on Boards of Certain Companies) Regulations 2025 (the “Regulations”) were published in 2025. Following the passing of the initial compliance deadline of 30 June 2026, in-scope companies are required to achieve at least 40% representation of the underrepresented sex among non-executive directors by June 2026 and set measurable objectives for executive directors. The regulations introduce new obligations around transparent recruitment, annual reporting, and public disclosure of progress. Companies must also communicate requirements and potential penalties to shareholders and employees. 

This Factsheet outlines the principal requirements of the Regulations, highlights the obligations that are now in force and considers the ongoing compliance steps affected companies should take. It highlights key deadlines, reporting requirements, and practical actions organisations should take now, including reviewing board composition and updating selection processes.

About Mason Hayes & Curran

Mason Hayes & Curran is an award-winning law firm employing over 580 staff including 119 Partners with offices in Dublin, New York, San Francisco and London. The firm assists clients in meeting their ongoing legal and commercial imperatives through every business life cycle. Legal advice is tailored to strategic objectives allowing clients to make informed decisions and to successfully navigate even the most complex matters. Lawyers in the firm have profound knowledge and experience in the following sectors: Energy; Technology; Financial Services, Built Environment and Healthcare & Life Sciences. Corporate social responsibility is a natural fit with the way the firm operates, and it invests heavily in society and local communities through a range of focused programmes.