Ireland remains a prime location for funds but extra rules on marketing materials are causing a divergence in attempts to harmonise the playing field in Europe’s fund industry. That’s according to a new report from the EU watchdog, the European Securities and Markets Authority (ESMA), which examined the approaches of national regulators into oversight of fund marketing materials. It is the third such report and the first since 2023. It asks the competent authorities in each member state to report to the authority on its requirements for funds, how they are marketed and cases of breaches. There are baseline rules…

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