They have no souls
A pope invented the company in the thirteenth century to solve a property problem, and exempted it from moral punishment in the same breath. Irish statute still names everyone a director owes a duty to, and the air is not on the list.
Rain carries oil now, and in Ireland somebody has measured it. A study of ambient atmospheric deposition on the western periphery of Europe sampled rainfall at four precipitation chemistry monitoring stations, mostly coastal, and found anthropogenic microfibres in every single sample. The average was eighty microfibres per square metre per day. Rainfall washout and air mass movement were significant predictors, and dry deposition accounted for at least thirty per cent of the total, which means it is landing on us whether it rains or not.
These are background sites on the edge of the Atlantic, about as far from a motorway as this island gets.
Polycyclic aromatic hydrocarbons in the atmosphere correlate strongly with airborne microplastic, co-emitted from tyre wear and vehicle exhaust. Tyres are petroleum. Synthetic fibre is petroleum. What comes down in Irish rain came out of somebody's traffic and somebody's supply chain.
Nothing in that rain has anyone to answer to. That is the subject of this piece.
A pope solved a property problem
In the middle of the thirteenth century, Pope Innocent IV formulated the persona ficta, the fictitious person, in canon law. The problem he was solving was ownership. Monasteries, universities and towns needed to hold land continuously, and the humans inside them kept dying. Worse, monks had personally sworn vows of poverty while belonging to institutions that owned a great deal. So the law manufactured an owner that never dies.
The fiction came with a stated limit, written at the moment of its invention. A fictitious person could not be excommunicated and could not be guilty of delict, because the fiction only extends to matters that do not require a human soul. No soul, therefore no sin, therefore nothing to punish.
Sir Edward Coke carried it into English common law in the Case of Sutton's Hospital in 1612, in language nobody has improved on:
A Corporation aggregate of many is invisible, immortal, and resteth only in intendment and consideration of the Law... They may not commit treason, nor be outlawed, nor excommunicate, for they have no souls, neither can they appear in person.
Read it slowly. Immunity from moral consequence is not a loophole that clever lawyers found later. It is in the definition. It is the load-bearing clause. The entity was built to hold property forever and to be beyond punishment, and those two properties were always the same design.
In 1897 the House of Lords completed it. Salomon v A Salomon & Co Ltd held that an incorporated company is a legal person entirely distinct from the humans who own it, with its own rights and its own liabilities. Any grocer could now become immortal.
What Irish law says a director owes
Section 228 of the Companies Act 2014 sets out what a director of an Irish company must do. Act in good faith in the interests of the company. Act honestly and responsibly. Avoid any conflict between the director's duties to the company and the director's other interests. And at subsection (1)(h), have regard to the interests of the employees in general as well as the interests of the members.
That is the list. It ends there.
The air is not on it. Neither is the river, the water table, the soil or the atmosphere. Not excluded after debate, not weighed and found lighter, simply absent. A director who forgoes profit to protect a watercourse is not being virtuous under Irish company law, they are acting outside an enumerated duty and can be asked to account for it. A director who does the opposite is doing the job as the statute defines it.
Nobody has to be corrupt for this to produce the outcomes it produces. That is the part worth sitting with. The duty points one way and there is nothing on the other side with standing to pull back.
Property, antecedent to law
Article 43.1.1 of the Constitution acknowledges that man, in virtue of his rational being, has the natural right, antecedent to positive law, to the private ownership of external goods.
Antecedent. Prior to law. The State does not grant this, it bows to it as something already there. Now set the three parties beside each other. A company is pure positive law, a fiction invented in the thirteenth century that the Oireachtas could amend before lunch. A river is nothing at all, with no standing, no voice and no capacity to be wronged. The fiction holds property rights described in the language of the natural and the pre-existing. The river holds none.
Article 43.2 does say that the exercise of property rights ought to be regulated by the principles of social justice, and that the State may delimit those rights to reconcile them with the exigencies of the common good. The clause exists. It has been on the page since 1937.
Three reports, one fiction, nothing done
In 1973 the Kenny Report recommended that local authorities be able to compulsorily acquire development land at agricultural value plus twenty five per cent, on the reasoning that the uplift in value was created by public infrastructure rather than by the owner. It was shelved. The stated obstacle was constitutional property rights.
In 2004 the All-Party Oireachtas Committee on the Constitution examined that objection and concluded that Kenny was exactly what should be done. The constitutional excuse was tested by the Oireachtas itself and found wanting. Nothing followed.
In November 2022 the Citizens' Assembly on Biodiversity Loss, one hundred people with ninety nine of them drawn at random from Irish households, voted by eighty three per cent for a constitutional referendum to protect biodiversity, including rights of nature and rights of future generations. On 14 December 2023 the Oireachtas Joint Committee on Environment and Climate Action accepted the call in principle and recommended preparatory steps within the lifetime of that Dáil. That Dáil is gone. There is no referendum and no commitment to one.
Fifty three years, three findings commissioned or convened by the State, one pattern. The recommendations that would touch the fiction are the recommendations that do not get implemented. Everything else moves.
It is not that it cannot be done. Spain did it. Law 19/2022 granted legal personhood to the Mar Menor lagoon after a citizens' initiative gathered over six hundred thousand signatures, and Spain's Constitutional Court upheld it in November 2024. A lagoon in Murcia can go to court. An Irish river cannot.
Two hundred and sixteen years
In 1810 two brothers converted the family flour mill in the Doubs into a steel foundry. Saw blades and watch springs. Coffee grinders by 1840. The Z model pepper mill in 1874, still manufactured today in the same valley. Bicycles. Then cars from the 1890s. Then Stellantis, incorporated in the Netherlands.
Every human who founded that company is dead. The products were replaced twice over, the workforce many times, the parent company's nationality once. The entity never died and never lost title.
In June 2021 Peugeot was placed under formal examination by the Judicial Court of Paris for consumer fraud over Euro 5 diesels sold between 2009 and 2015. Citroën and FCA Italy were summoned in the same investigation. Investigators had found in 2019 that some vehicles emitted ten times the legal limit of nitrogen oxide. Peugeot posted ten million euro in bail and a thirty million euro bank guarantee. Stellantis maintains the emission control systems met all applicable requirements.
Note who was charged. Not an engineer, not a director, not a person who can be jailed or shamed or asked a question at a school gate. The accused was the fiction, and the fiction paid a bank guarantee, which is a cost line.
The company began by drawing power from a river that had no standing and stands accused of fouling air that has no standing. Two centuries apart, the same absence at both ends.
Older ones make the point harder. Kongō Gumi built temples in Japan from 578 AD and ran for more than fourteen hundred years, outliving every government the country had, until it went into liquidation in 2006 owing money. It did not die of age. Nothing of this kind does.
The measurement
The Environmental Protection Agency reported in 2026 that Ireland remains off track for 2030. The second carbon budget is projected to be exceeded by fifty three to eighty two million tonnes of carbon dioxide equivalent. The national target is a fifty one per cent cut by 2030 and the best projected outcome is up to twenty five per cent. The EU Effort Sharing target is forty two per cent and the projection is twenty two.
In March 2025 the Irish Fiscal Advisory Council and the Climate Change Advisory Council priced the shortfall at between eight and twenty six billion euro by 2030, most of it Effort Sharing compliance purchased from countries that met their targets. On current trajectory the annual cost is projected to reach thirteen billion euro a year by 2050.
So the burning is not a feeling and it is not a metaphor. It is an instrument reading. The State legislated the target, a State agency measures the miss, two State councils price the miss, and in October 2025 the Minister for Climate, Energy and the Environment, Darragh O'Brien, dismissed the estimate as "back of the envelope stuff", on the grounds that there is no agreed way of calculating penalties and that he does not believe the EU would impose them.
The two councils issued a joint statement in response calling their analysis thorough, robust and independently peer reviewed. They also pointed out that Ireland has already paid compliance costs for missing obligations under the Kyoto Protocol, under the EU's previous Effort Sharing Decision and under the Renewable Energy Directive.
The State has been here before and it has already paid. The minister's position is that it will not happen again.
What would actually change it
Two things, and only one of them needs a referendum.
Give nature standing. Hold the referendum the Citizens' Assembly asked for in 2022 and the Joint Committee accepted in 2023. Spain has shown it survives constitutional challenge inside the European Union.
Amend section 228. Add the environment to the interests a director must have regard to. That is ordinary legislation, a Companies (Amendment) Bill, no plebiscite and no constitutional change. It goes to the exact point where corporate personhood turns into behaviour, which is the definition of what a director is permitted to consider. Right now the statute names employees and members and stops.
Nobody is asking for the second one. It is the cheaper of the two, it needs no campaign, and it would change what "the best interests of the company" is allowed to mean in every boardroom in the State.
The record
A thing was invented in the thirteenth century so that property could outlive people, and it was given immunity from moral punishment in the same breath because it has no soul to punish. It has been accumulating ever since. It cannot die, it cannot be shamed, it owes nothing to the ground it stands on, and Irish statute confirms as much in a single subsection you can read in nine seconds.
Meanwhile the State's own assemblies, committees and agencies have said, three separate times across fifty three years, that this should change. Each time nothing happened. That is not an accident of timing repeated three times.
This is written down here because it is true and because the record should exist, not because anyone is expected to act on it.
Sources
- Ambient Atmospheric Deposition of Anthropogenic Microfibers and Microplastics on the Western Periphery of Europe (Ireland), Environmental Science and Technology
- Atmospheric deposition of microplastics and correlation with polycyclic aromatic hydrocarbons, Environmental Pollution
- Personhood of Corporations, on Innocent IV and the persona ficta
- Case of Sutton's Hospital (1612)
- Salomon v A Salomon & Co Ltd [1897] AC 22
- Companies Act 2014, section 228, Revised Acts, Law Reform Commission
- Article 43, Constitution of Ireland
- The Kenny Report 1973, RTÉ Brainstorm
- Kenny Report, four decades on the shelf, Public Policy Archive
- Citizens' Assembly on Biodiversity Loss recommendations, ConstitutionNet
- Joint Committee on Environment and Climate Action, 14 December 2023, Eco Jurisprudence Monitor
- Mar Menor, Law 19/2022, Heinrich Böll Stiftung
- Spanish Constitutional Court upholds the Mar Menor law, Earth Law Center
- Peugeot and Citroën charged in French emissions investigation, Euronews
- Peugeot company history, Peugeot Saveurs
- Kongō Gumi, Open Culture
- EPA projections, Ireland remains off track for 2030, Environmental Protection Agency
- A colossal missed opportunity, Irish Fiscal Advisory Council and Climate Change Advisory Council
- Stalling climate action could cost Ireland €13bn annually by 2050, The Irish Times
- Minister says climate costs warning is back of envelope stuff, The Irish Times
- Climate change and fiscal councils defend assessments, RTÉ