CRH plc NYSE primary Sep 2023 ~$60-75 bn cap + Kingspan KRX ~EUR 11-13 bn + Smurfit Westrock SW. NYSE Jul 2024 + Kerry KRZ + Glanbia GL9, Companies Act 2014 + CSRD S.I. 336/2024.
Irish listed-parent / PE-portfolio workforce against CRH plc (primary listing NYSE CRH since September 2023 — moved from LSE primary; continued secondary listing Euronext Dublin; market cap ~$60-75 bn / ~EUR 55-70 bn; largest Irish-headquartered listed by capitalisation), Kingspan Group plc (Euronext Dublin KRX / LSE KGP; market cap ~EUR 11-13 bn 2023-2025; FY2023 revenue EUR 8.1 bn + trading profit EUR 845 m; insulation + building envelope + light & air + data & flooring divisions), Smurfit Westrock plc (NYSE SW. primary + Euronext Dublin and LSE secondary; listed 5 July 2024 — combined entity revenue ~$30 bn pro-forma; replaced standalone Smurfit Kappa Group plc), Kerry Group plc (Euronext Dublin KRZ / LSE KYGA; market cap ~EUR 14-16 bn; FY2023 revenue EUR 8.0 bn; taste & nutrition division dominant), and Glanbia plc (Euronext Dublin GL9 / LSE GLB; market cap ~EUR 3-4 bn; Performance Nutrition + Glanbia Nutritionals divisions; Tirlán carve-out April 2022 EUR 307 m stake redemption) — Davy Group acquired by Bank of Ireland 2022 for EUR 440 m (no longer independent; sits inside Bank of Ireland Group plc — ISE BIRG). Companies Act 2014 s.225 directors' compliance + Euronext Dublin Listing Rules + EU MAR + Irish Takeover Panel + CSRD S.I. No. 336/2024 + CSDDD phased 2027 + SEO + RCT + WRC stack at subsidiary level.
Request Technical BriefingRegulator exposure profile
- Companies Act 2014 + Listing Rules28%
- EU MAR + Irish Takeover Panel24%
- CSRD S.I. 336/2024 + CSDDD26%
- SEO + RCT + WRC subsidiary22%
Irish listed-parent disclosure exposure axes.
Irish listed-parent disclosure matrix against CRH / Kingspan / Smurfit Westrock / Kerry / Glanbia × Companies Act 2014 / Euronext Dublin Listing Rules / EU MAR / Irish Takeover Panel / CSRD ESRS S2 + CSDDD phased.
| CRH | Kingspan | Smurfit Westrock | Kerry Group | Glanbia | |
|---|---|---|---|---|---|
| Companies Act 2014 s.225 | covered | covered | covered | covered | covered |
| Euronext Dublin Listing Rules | partial | covered | partial | covered | covered |
| EU MAR (Market Abuse) | covered | covered | covered | covered | covered |
| CSRD ESRS S2 (S.I. 336/2024) | covered | covered | covered | covered | covered |
- In-scope
- Secondary listing only
- Tightening
- Out of scope
CRH primary NYSE since Sep 2023; Smurfit Westrock primary NYSE since 5 Jul 2024 — both secondary on Euronext Dublin. Kingspan + Kerry + Glanbia primary Euronext Dublin.
Named projects in this jurisdiction
- CRH plc (primary listing NYSE CRH since September 2023 — moved from LSE primary; continued secondary listing Euronext Dublin; market cap ~$60-75 bn / ~EUR 55-70 bn; largest Irish-headquartered listed by capitalisation; FY2023 revenue $32.7 bn + EBITDA $6.2 bn; Americas Materials Solutions division dominates) CRH plc 2023
- Smurfit Westrock combination 5 July 2024 (Smurfit Kappa Group plc combined with WestRock to form Smurfit Westrock plc; combined revenue ~$30 bn pro-forma; listed primary NYSE SW. + Euronext Dublin and LSE secondary; replaced standalone Smurfit Kappa Group plc — SKG ticker ceased July 2024) Smurfit Westrock plc (SW. NYSE) 2024
- Kingspan Group plc (Euronext Dublin KRX / LSE KGP; market cap ~EUR 11-13 bn 2023-2025; FY2023 revenue EUR 8.1 bn + trading profit EUR 845 m; Insulation + Insulated Panels + Light + Air + Water + Energy + Data & Flooring divisions) Kingspan Group plc (KRX)
- Kerry Group plc (Euronext Dublin KRZ / LSE KYGA; market cap ~EUR 14-16 bn; FY2023 revenue EUR 8.0 bn; taste & nutrition dominant) + Glanbia plc (Euronext Dublin GL9 / LSE GLB; market cap ~EUR 3-4 bn; GPN + GN divisions; Tirlán carve-out April 2022 EUR 307 m) + Davy Group (acquired by Bank of Ireland 2022 EUR 440 m; sits inside Bank of Ireland Group plc — ISE BIRG) Kerry + Glanbia + Davy/BoI
Irish listed-parent / PE: CRH (NYSE primary Sep 2023 + Euronext Dublin secondary; $60-75 bn), Kingspan (KRX EUR 11-13 bn), Smurfit Westrock (NYSE SW. primary 5 Jul 2024), Kerry (KRZ EUR 14-16 bn), Glanbia (GL9 EUR 3-4 bn), Davy (acquired BoI 2022 EUR 440 m). Companies Act 2014 + CSRD S.I. 336/2024 + Irish Takeover Panel govern.
01. Pre-pricing — Safe Pass + CSCS + SEO at subsidiary level
Build-phase workforce flows through operating subsidiaries. Safe Pass + CIF CSCS card per worker. SEO Construction Sector S.I. 207/2023 wage floor at subsidiary level.
02. Sponsor Licence + Employment Permits + listing disclosure
DETE Employment Permits per non-EEA worker at subsidiary. Euronext Dublin listing rules + EU MAR per inside-information event affecting any material WRC enforcement at subsidiary.
03. Central Bank + Companies Act + CSRD onboarding
Companies Act 2014 s.225 directors” compliance. CSRD S.I. 336/2024 ESRS S2 workforce-in-value-chain disclosure phased application — affects all listed parents from FY2024.
04. Revenue + WRC-defensible evidence pack
Minimum pack: listed-parent ESRS S2 disclosure roll-up, operating-subsidiary RCT + Safe Pass + SEO evidence per worker, CSDDD phased compliance from 2027 (CRH NYSE primary 20-F reconciliation).
05. India and Gulf sourcing corridors — the Ireland listed-parent pathway
Indian and Gulf pools route through operating subsidiaries with Employment Permits Act 2024 + SEO + RCT + WRC + ESRS S2 audit-grade chain-of-custody per Euronext Dublin / NYSE-primary listed parent (CRH / Kingspan / Smurfit Westrock / Kerry / Glanbia).