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Understanding New York’s Proposed Mandatory Greenhouse Gas Reporting Program: Key Insights and Comparative Analysis

On March 26, 2025, the New York State Department of Environmental Conservation (NYSDEC) announced proposed regulations that would establish a mandatory greenhouse gas (GHG) reporting program for fuel suppliers, waste haulers...more

Legal Battle Over California’s Climate Disclosure Laws Continues as Plaintiffs File a Motion for Preliminary Injunction

Paramount to the ruling in the upcoming May 5, 2025, hearing is the likelihood that strict scrutiny will apply to the plaintiffs’ First Amendment claims against SB 253 and SB 261....more

Court Dismisses Portions of Lawsuit Against California Climate Disclosure Laws

Supremacy Clause and Dormant Commerce Clause claims against SB 253 and SB 261 were dismissed, while claims under the First Amendment proceed to discovery....more

CARB Will Not Fully Enforce California’s Climate Corporate Data Accountability Act in 2026

CARB will not penalize reporting entities for incomplete Scope 1 and 2 emissions disclosures under SB 253, irritating lawmakers and raising the specter of oversight hearings....more

ISSB Implementation Across Asia - September 2024

In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more

The Case Against SEC Final Climate Rules Begins in Earnest

The Eighth Circuit is poised to determine the fate of the SEC’s final climate regulation, potentially by the end of the year. On March 21, 2024, the US Court of Appeals for the Eighth Circuit was selected as the court that...more

The SEC’s Final Climate Disclosure Rules: Requirements, Practicalities, and Next Steps

The long-awaited rules, already at the center of political debate and litigation, represent another global regulatory effort to integrate climate considerations into financial reporting. On March 6, 2024, nearly two years...more

SEC Adopts Final Climate-Related Disclosure Rules

On March 6, 2024, in a 3-2 vote, the US Securities and Exchange Commission (SEC) adopted final rules requiring registrants to disclose certain climate-related information in registration statements and annual reports. ...more

COP28: Key Takeaways From the Annual Climate Conference in Dubai

The first global stocktake, Article 6, carbon markets, new finance pledges, and the loss and damage fund formed the major developments at this year’s conference. Between November 30 and December 12, 2023, Dubai hosted the...more

California Passes GHG Emissions Reporting and Climate-Related Financial Risk Legislation

Governor Newsom has committed to signing into law two bills that would require certain companies that do business in California to disclose their GHG emissions and climate-related financial risks. In January 2023,...more

The PROVE IT Act: Proposed US Legislation Aiming to Collect Product-Level GHG Data Could Have Wider Implications

Data collected under the PROVE IT Act would measure the carbon emissions of certain goods in the US and other nations. On June 7, 2023, US Senators Chris Coons and Kevin Cramer introduced the bipartisan Providing...more

COP27: Overview and Key Takeaways

Establishment of the loss and damage fund and development in Article 6 of the Paris Agreement were among the major developments in this year’s conference. On November 20, 2022, the 27th annual Conference of Parties...more

Updates From Week One of COP27: Article 6 Negotiations and US Announcements

Extensive negotiations focused on finalizing the details of a “rulebook” for an international carbon market under Article 6 of the Paris Agreement. The 27th annual Conference of Parties (COP27) of the United Nations...more

Voluntary Carbon Markets Integrity Publishes Provisional Claims Code of Practice

The Claims Code seeks to ensure the integrity of voluntary carbon markets to support achievement of the Paris Agreement goals. The Voluntary Carbon Markets Integrity (VCMI) Initiative is “a multi-stakeholder platform to...more

Disclosing Climate-Related Risks and Metrics Under the SEC’s Proposed Rule

What the proposed rule would mean for registrants and their filings with the SEC. The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more

SEC Proposes Extensive Climate Change Disclosure Regulations

The proposed rules would require significant, detailed new climate-related disclosures in annual reports and prospectuses. On March 21, 2022, by a 3-1 vote, the US Securities and Exchange Commission (the SEC or the...more

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