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Delivering Net Zero by 2050: the $200 trillion opportunity

Until now, however, no comprehensive estimate existed of the of that opportunity, (or, to put it another way, the size of the financing gap between committed spending and the investment needed to deliver Net Zero by 2050...more

SFDR Consultation and Review by European Commission – a first step towards SFDR 2.0

The Commission has launched a far reaching consultation and review of SFDR, long expected by the industry. This bulletin provides an overview, as well as giving thought as to what we might see in terms of SFDR 2.0....more

First of its kind "derivative action" climate case falls at the first hurdle

In a judgment handed down on 12 May 2023, the English High Court has refused permission for UK environmental NGO ClientEarth to continue “derivative claims” on behalf of Shell against its directors in connection with their...more

Introduction to the EU’s Emissions Trading System (UPDATED)

The EU emissions trading system (the EU ETS) is one of the key pillars of the EU’s policy to combat climate change and to reduce greenhouse gas emissions from regulated sectors....more

Financing the gap: eight thoughts on accelerating the Net Zero transition

We recently welcomed a stellar panel of guests to discuss how to drive more private investment in decarbonisation. Ambassador Patricia Espinosa, former executive secretary of the UN Framework Convention on Climate Change,...more

Judicial review challenge of the UK FCA by environmental charity - spotlight on disclosure risks

ClientEarth (an environmental charity) is challenging a decision by the UK Financial Conduct Authority (the FCA) to approve a prospectus of an energy company on the basis that it contains inadequate climate-related...more

Human Rights Committee rules in favour of Torres Strait Islanders in case on impacts of climate change

The U.N. Human Rights Committee ruled in a watershed case that Australia has failed adequately to protect indigenous Torres Strait Islanders from the adverse effects of climate change....more

Greater clarity needed over directors' duties and sustainability

A fundamental shift is under way to embed sustainability into everyday corporate decision-making. This will require changes to governance regimes – and a new focus on directors’ duties....more

The world needs a robust international carbon market

Setting a global price for carbon is critical to delivering Net Zero. But we have a long way to go before the necessary infrastructure is in place to deliver a fully functioning carbon market....more

Introduction to the EU’s Emissions Trading System

The EU Emissions Trading System (the EU ETS) is one of the key pillars of the EU’s policy to combat climate change and to reduce greenhouse gas emissions from regulated sectors....more

Update on UK government and FCA regulatory developments - ESG and climate change

In the context of COP26, the UK has taken the opportunity to issue an array of documents and proposals, hoping to establish its credentials (post Brexit) as a leading light on ESG and climate change, and a rival to the EU,...more

New Zealand Court of Appeal rejects claim seeking to hold large corporates accountable for climate emissions

New Zealand’s Court of Appeal dismissed the first climate change litigation case brought in New Zealand targeting corporate defendants for their greenhouse gas emissions....more

Towards mandatory TCFD

The recommendations of the Task Force for Climate-related Disclosures (TCFD) are voluntary, but are fast gaining traction within sustainability/ESG policy and regulation. ...more

EU Taxonomy Climate Technical Screening Criteria (TSC)

The EU Taxonomy Regulation has been in force since 2020, but a critical element of the Regulation – the Technical Screening Criteria (TSC) – has yet to be formally agreed. The European Commission’s announcement on 21 April...more

Updated Equator Principles: Transition to Version 4

Following an extensive consultation process, the Equator Principles Association (EP Association) adopted a fourth iteration of the Equator Principles (EP4) on 18 November 2019. Originally, EP4 was due to come into effect on 1...more

Framing securities lending for the sustainability era: ISLA-A&O white paper

The impact of the pandemic in 2020 has certainly pushed securities lending activity and the short side of the market under a microscope. ...more

Enhanced climate-related financial risk disclosure for companies with UK-listed shares

The Financial Conduct Authority (FCA) has implemented a new Listing Rule applicable to premium listed commercial companies which is designed to help users of their financial statements understand how they are managing...more

European Commission draft EU climate law key part of wider Green Deal.

On 4 March 2020, the European Commission (the Commission) published a draft EU climate law, along with inception impact assessments for an EU carbon border adjustment mechanism and revisions to the Energy Taxation Directive....more

European environmental law and policy: What’s in store for 2020?

The start of a New Year is a good time to take stock as to what we can expect in European environmental law and policy over the next 12 months. Unlike previous years, 2020 is already shaping up to be a momentous year at both...more

European Green Deal: roadmap to a climate neutral Europe

On 11 December 2019, the new European Commission announced its much-awaited European Green Deal (EGD)1, which sets out a wide range of major policy and legislative proposals to transition Europe to be ‘climate neutral’ by...more

Climate Change Reporting: Task Force on Climate-related Financial Disclosures

At the end of last year, the Task Force on Climate-related Financial Disclosures (the Task Force) published its Recommendations Report on climate change related financial disclosures. The 32-member Task Force was...more

Environmental and climate change laws – divergence or more of the same?

The United Kingdom’s referendum vote to leave the European Union on 23 June 2016 has raised questions about the future direction of environmental and climate change policies in the UK. In the near term it is business as...more

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