CIÉ is a statutory body which provides bus and rail public transport for passengers and rail freight services. Currently CIÉ is the national body with responsibility for the provision of socially necessary public transport services. It also operates commercial bus services, Rosslare Europort (operated by Iarnród Éireann) and CIÉ Tours, as well as earning advertising income from its various bus and rail sites.
CIÉ is comprised of a number of divisions including CIÉ Group Property (Including CAN Advertising), Insurance/Liability Management, Group Information Technology, Legal Services and Group HR / Finance. In addition, CIÉ has three wholly owned subsidiary limited liability companies. These three companies were set up under the Companies Acts, as provided for in the Transport (Reorganisation of Córas Iompair Éireann) Act, 1986.