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UK Government Publishes Consultation Responses on Expanding the UK ETS Scope

The government confirmed plans to expand the scope of the UK ETS to further align with the EU ETS, following discussion on potential reintegration....more

European Commission Consults on CBAM Extension and Announces Plans to Protect EU Exporters

On 1 July 2025, the European Commission (Commission) released a call for evidence regarding the potential to extend the scope of the EU Carbon Border Adjustment Mechanism Regulation (CBAM) to cover certain downstream...more

Unpacking the UK-EU Deal: What Lies Ahead for Energy and Carbon Markets?

The agreement promises to unlock market and investment opportunities and facilitate greater UK-EU collaboration....more

PCAF Launches Consultation on New Methodologies for the Global GHG Accounting and Reporting Standard

The consultation covers new methodologies for the financial sector’s GHG emissions reporting, including regarding avoided emissions, or “scope 4” emissions. On 3 December 2024, the Partnership for Carbon Accounting...more

IFRS Foundation Reports Progress on Corporate Climate-Related Disclosures

Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks. ...more

UK Government Announces New UK 2035 Climate Target

The Prime Minister announced the new UK target of an 81% reduction in greenhouse gas emissions at COP29 in Baku, Azerbaijan. ...more

UK Government Publishes 2035 Industrial Strategy to Drive Green Growth and Innovation

On 17 October 2024, the UK government published “Invest 2035: the UK’s modern industrial strategy” (the strategy) for public consultation. The strategy sets out a 10-year roadmap based on goals including driving economic...more

SGX RegCo to Incorporate IFRS Standards Into Mandatory Climate Reporting Rules

On 23 September 2024, the Singapore Exchange Regulation (SGX RegCo) announced that it will begin incorporating the IFRS Sustainability Disclosure Standards (IFRS Standards) issued by the International Sustainability Standards...more

Ruling Requires South Korean Government to Review Climate Targets

South Korea’s Constitutional Court has issued a “first of its kind” decision in Asia, requiring South Korea to update its greenhouse gas reduction targets. On 29 August 2024, South Korea’s Constitutional Court (the Court)...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

UK Supreme Court Requires EIAs to Consider Likely Direct and Indirect Environmental Effects on Climate if Readily Quantifiable

Finch v. Surrey calls for assessment of all likely direct and indirect environmental effects in EIAs, including certain Scope 3 emissions if a reasonable estimate is feasible. On 20 June 2024, the UK Supreme Court (the...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

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

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

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

UK “Green Day” - Key Policy Measures Announced to Fuel Investment in Green Energy and Achieve Net Zero

The UK government has unveiled a number of measures with the overall purpose of reaching net zero by 2050 and meeting the UK’s climate targets. On 30 March 2023, on what has been called the UK’s “green day”, the UK...more

European Commission Adopts Proposal to Promote Repair of Goods

As part of the European Green Deal ambitions, the proposal encourages sustainable consumption through additional incentives to repair products to reduce waste and emissions. On 22 March 2023, the European Commission...more

European Commission Releases Communication on the Green Deal Industrial Plan

The Plan aims to “simplify, accelerate and align incentives to preserve the competitiveness and attractiveness of the EU as an investment location for the net-zero industry”. On 1 February 2023, the European Commission...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

UK Government Announces Review of Net Zero Target

The outcome of the review may signal what climate-related laws and policies to expect in the UK in the coming years. On 8 September 2022, newly appointed UK Prime Minister Liz Truss announced that Chris Skidmore MP, a...more

China to Introduce Its First ESG Disclosure Standard

The move follows a number of similar standards that regulators and governments across the globe have proposed. With effect from 1 June 2022, the Guidance for Enterprise ESG Disclosure (the Guidance), published by...more

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