Brendan Howlin (Wexford, Labour) | Oireachtas source

I have indicated already that I want the best international practice, which is to have a robust all-encompassing definition. The more we narrow it down, the weaker we make it. We will debate the matter on Report Stage in terms of the Companies Acts but I am advised that breaches of the Companies Acts are encompassed in the definition. That was the advice of the Attorney General to me. There is reference in the legislation to an offence that has been, is being or is likely to be committed. It does not only stipulate that an offence has been committed. There is a list of other issues that do not only relate to an offence, but to health issues, miscarriages of justice, environmental issues and so on.

There is a reference to specification of specific and particular kinds. We could be as specific as we like and we could all think of a dozen more slots or categories to put into it. We could have endless categories but if we have not ticked all the boxes and left out something then someone gets away. Therefore, it is better to craft it in an open way that encompasses any potential wrongdoing. I am advised that the matrix of categories laid out in subsection (3) is designed to capture all wrongdoing, in line with international best practice and will meet the requirements set out in the case made by Senators Zappone and Byrne.