Roughan & O’Donovan Ltd is the operating company of the Roughan & O’Donovan group in the Republic of Ireland. Gender pay gap reporting requirements in the Republic of Ireland are set out in the Employment Equality Act 1998 (Section 20A) (Gender Pay Gap Information) Regulations 2022 and the (Amendment) Regulations 2024. The reporting requirements apply to ROD Ltd as of 2024 due to the number of employees.