The Commission to Inquire into Child Abuse has heard that the Sisters of Mercy do not accept some of the more serious allegations of mistreatment and abuse made by former residents of St Vincent's Industrial School at Goldenbridge in Dublin.
Provincial leader of the order, Sr Helena O'Donoghue, told the commission that the industrial school system had failed children and was harsh and inadequate.
However, she said it could not accept some of the more serious allegations of extreme physical punishment, starvation or mistreatment.
She said the order was deeply concerned that such allegations had been accepted by public opinion.
But she also restated the order's apology to all those who suffered pain and trauma as a result of their time at the school.
The commission has begun hearings into allegations of abuse at the former industrial school. Its residents will give their evidence in private over the coming weeks.