The impact of COVID-19 and the ongoing response to same has seen businesses in Ireland face unprecedented levels of disruption and uncertainty. Whilst companies are faced with unique challenges as the scale of the pandemic and its response continues to evolve, directors remain subject to their duties and responsibilities under the Companies Act 2014 (the ‘Act’) and other statutory obligations including in respect of employment and health and safety. It is essential that directors when responding to these challenges are cognisant of their duties and responsibilities.