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Science Based Targets Initiative Sets 2022 Action Plan

Market participants can expect the initiative’s proposals to offer guidance on setting targets for emissions reduction and decarbonisation. On 12 January 2021, the Science Based Targets initiative (SBTi) published its...more

ISS, Glass Lewis Focus on ESG in 2022 Benchmark Proxy Voting Policies

The policies aim to provide crucial guidance to public companies amid the growing importance of ESG in proxy voting. In late 2021, Institutional Shareholder Services (ISS) and Glass, Lewis & Co (Glass Lewis), the two...more

ESG on the Rise in M&A Transactions

Dealmakers should continue to weigh the impact of ESG issues on M&A deals as ESG standards evolve. Environmental, social, and governance (ESG) issues have become increasingly important for corporates in recent years,...more

ESG in 2022: 10 Things to Look Out For

Corporate reporting (including SEC developments), climate change,  energy transition, supply chain management, and the mitigation of ESG-related litigation risk are expected to be the leading ESG themes of this year. As...more

6 Sustainability Takeaways in EU Antitrust & Regulatory - December 2021

Truly Green? CMA Continues to Evolve Guidance and Metrics for Companies’ Environmental Claims - The Competition and Markets Authority’s (CMA’s) Green Claims Code (the Code) and final guidance (the Guidance) on...more

US Congress Passes Uyghur Forced Labor Prevention Act

The UFLPA aims to clamp down on the import of items produced by alleged forced labor in and relating to the XUAR. On 16 December 2021, the US Senate unanimously passed the Uyghur Forced Labor Prevention Act (UFLPA),...more

UK Navigates Post-Brexit Challenges in the Environmental Regulatory Landscape

The triggering of the CCM under the UK ETS and ongoing consultations under UK Reach signal speedbumps in the transition process. On 30 November 2021, the UK government’s Department of Business, Energy and Industrial...more

US House of Representatives Passes Uyghur Forced Labor Prevention Act

The House UFLPA aims to clamp down on the import to the US of items produced by alleged forced labor in the XUAR, while offering less guidance for importers than similar July 2021 Senate bill. On 8 December 2021, the US...more

IOSCO Calls for Oversight of ESG Ratings and Data Product Providers

The association noted that regulators could provide market participants with much-needed additional trust in ESG ratings and data. On 23 November 2021, the International Organization of Securities Commissions (IOSCO)...more

COP26: Key Takeaways From the Glasgow Summit

The Glasgow conference was praised as a huge step forward in tackling climate change, but also drew criticism for not going far enough. Between 31 October and 12 November 2021, Glasgow hosted the 26th annual Conference...more

New Global Initiatives Aim to Consolidate Climate and Sustainable Finance Standards

The SBTi’s standard aims to clarify the target for net zero emissions, whilst the Common Ground Taxonomy indicates China-EU cooperation on sustainable finance issues. Last month, the Science Based Targets initiative...more

UK Welcomes Formation of International Sustainability Standards Board

The government also introduced transition plan requirements for companies to meet the UK’s 2050 net zero target. On 3 November 2021, the International Financial Reporting Standards (IFRS) Foundation Trustees Chair, Erkki...more

UK Net Zero Strategy: Understanding the Impact on Key Sectors

The strategy sets out plans to reduce emissions from key sectors of the UK economy to ensure that the UK remains on track for net zero by 2050. On 19 October 2021, the UK government published its climate change strategy,...more

TCFD Releases New Guidance on Climate-Related Metrics, Targets, and Transition Plans

The guidance offers clarification on key aspects of the TCFD’s recommendations on climate reporting. On 14 October 2021, the Task Force on Climate-related Financial Disclosures (TCFD) released a new guidance document on...more

UK Government Releases Roadmap to Sustainable Investing

The roadmap introduces sustainability disclosure requirements for UK companies and reveals further developments in relation to a UK Green Taxonomy. On 18 October 2021, the UK government released a report titled “Greening...more

UK Government Launches Hydrogen Strategy and Business Model Consultation

Strategy positions UK as a world leader in the hydrogen space, supporting 9,000 plus jobs and unlocking £4 billion in investment by 2030. On 17 August 2021, the Department for Business, Energy and Industrial Strategy...more

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