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Mandatory Climate Reporting in Singapore From FY2025

The Accounting and Corporate Regulatory Authority and Singapore Exchange Regulation have provided details of mandatory climate reporting for listed issuers and large non-listed companies. On 28 February 2024, the...more

European Parliament and Council Reach Political Agreement on Right to Repair Directive

The directive aims to reduce waste and bolster the repair sector. On 2 February 2024, the European Parliament (Parliament) and European Council (Council) reached a provisional deal on a directive promoting the repair of...more

European Commission Recommends 90% Emissions Reduction Target by 2040

On 6 February 2024, the European Commission (Commission) presented its recommendations for the EU’s 2040 climate target, following a detailed impact assessment on potential emission reduction pathways. This publication aligns...more

European Reporting Standards Published in the Official Journal of the EU

For in scope companies, disclosures may be required as early as the reporting period for the 2024 financial year. On 22 December 2023, the Commission Delegated Regulation specifying the first set of European...more

UK Government Announces New Import Carbon Pricing Mechanism

Goods imported into the UK from countries with a lower or no carbon price will face a levy by 2027. On 18 December 2023, the UK government announced a proposal for a new carbon border adjustment mechanism (UK CBAM)....more

MAS Launches Singapore-Asia Taxonomy

The Taxonomy aims to define green and transition economic activities to identify and allocate capital to sustainable projects and initiatives. On 3 December 2023, the Monetary Authority of Singapore (MAS) unveiled the...more

Singapore Establishes New Platform for ESG Data

The artificial intelligence platform is the most recent development in Singapore’s green initiatives as part of Project Greenprint. A new platform called “Gprnt.ai” (Gprnt), which launched in November 2023, aims to unify...more

UK Energy Act 2023 - What to Know About the Landmark Act

The Act demonstrates the UK’s renewed commitment to reaching net zero and paves the way for players in key industries to achieve their targets. On 26 October 2023, the UK Energy Act 2023 (the Act) received Royal Assent....more

UK Transition Plan Taskforce Launches Full Disclosure Framework

The framework claims to set the “gold standard” for companies to contribute to the net zero transition while emphasising ambition, action, and accountability. The UK Transition Plan Taskforce (TPT) launched its...more

European Commission Launches Consultation on Sustainable Finance Disclosure Regulation

The EU regulators are reviewing the Sustainable Finance Disclosure Regulation introduced in 2021, exploring the need for potential additional adjustments. On 14 September 2023, the European Commission initiated a...more

TNFD Publishes Finalized Recommendations for Nature Related Disclosures

On September 18, 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published recommendations for organizations’ assessment, management, and disclosure of nature-related issues (the Recommendations). These...more

UK Advisory Taskforce Releases Recommendations for UK Green Taxonomy Reporting

The Green Technical Advisory Group, which is guiding the UK government’s implementation of a UK Green Taxonomy, has issued detailed advice for the upcoming legislation. In September 2023, the Green Technical Advisory Group...more

UK Announces Sustainability Disclosure Standards Based on the ISSB

The UK standards will aim to increase the comparability and value of reported information for investors. The UK government announced on 2 August 2023 that it will develop standards for company sustainability disclosures...more

European Commission Adopts the European Sustainability Reporting Standards

The adoption of the standards marks a key milestone for reporting under the CSRD. On 31 July 2023, the European Commission (Commission) adopted the European Sustainability Reporting Standards (ESRS), following a four...more

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

The European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into force in January 2023, marks a new era for ESG reporting across Europe (and globally). CSRD is the latest in a wave of new rules...more

European RED III Seeks to Promote the Use of Green Hydrogen

Renewable fuels of non-biological origin would play an expanded role in satisfying EU decarbonisation targets. The European Council has formally endorsed the proposed amendments to Directive (EU) 2018/2001 on the...more

ISSB Issues Global Sustainability Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more

OECD Updates Corporate Due Diligence Guidelines

The Guidelines build on current social, environmental, and technological issues facing businesses following the last update in 2011. The Organisation for Economic Co-operation and Development (OECD) released updated...more

European Commission Eases Requirements in European Sustainability Reporting Standards Consultation

The Commission issued its formal consultation on the ESRS with a number of proposed changes. On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting...more

ISSB Launches Consultation on Future Projects

The public consultation seeks input on the priorities, strategic direction, and future work of the ISSB. On 4 May 2023, the International Sustainability Standards Board (ISSB) launched a public consultation to seek input...more

UK Announces Updates to Green Finance Strategy

The government published a new document outlining its existing and proposed objectives to develop the UK’s sustainable economy. On 30 March 2023, the UK government published an updated version of its Green Finance...more

Malaysia to Launch ESG Framework in 2023

The government has announced the launch of ESG standards to help companies transition to renewable energy. On 11 April 2023, the Malaysian government announced that it will introduce a framework on environmental, social,...more

European Commission Consults on Further EU Taxonomy Environmental Objectives

The Commission is also consulting on proposed targeted amendments to the Taxonomy Climate Delegated Act and on the Taxonomy Disclosures Delegated Act. On 5 April 2023 the European Commission opened a consultation on its...more

Focus on Greenwashing: The Latest Regulatory Proposals in the EU and the UK

The latest proposals show the direction of travel in the increasingly expanding web of consumer protection regulation on sustainable products and initiatives. Background - The European Green Deal, presented by the...more

WBSCD Publishes New Guidance on Avoided Emissions to Incentivise Shift to Net Zero

The guidance, published by a key entity behind the Greenhouse Gas Protocol, provides information on reporting of avoided emissions, and eligibility criteria for companies. On 22 March 2023, the World Business Council for...more

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