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GRI Releases New Climate and Energy Standards – Significant Reporting Changes Ahead

The Global Reporting Initiative (GRI) published two new topic standards—GRI 102: Climate Change (2025) and GRI 103: Energy (2025). These standards will replace GRI 305: Emissions (2016), GRI 302: Energy (2016), and Disclosure...more

Legal Questions for Your Sustainability Team #2

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on the applicability of the climate-related financial...more

CARB Breaks Its Silence on Climate Reporting Rules

On July 9, 2025, the California Air Resources Board (CARB) released a set of Frequently Asked Questions related to regulatory development and initial reporting obligations under SB 253 and SB 261. ...more

California Air Resources Board Offers Direction as to Application of California Climate Disclosure Laws

On May 29, 2025, a virtual public workshop held by the California Air Resources Board ("CARB") offered direction on how it interprets certain elements of California's climate disclosure laws. While CARB has a July 1, 2025,...more

California Kicks Off Public Workshops on Corporate Climate Disclosure Rules

The California Air Resources Board (CARB) will host a virtual public workshop on May 29, 2025, to begin formal discussions on developing the state's new Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk...more

The UN's International Maritime Organization to adopt a framework to reduce greenhouse gas emissions from ships

During its 83rd session from April 7 to 11, 2025, the International Maritime Organisation's (IMO) Marine Environment Protection Committee (MEPC) approved, among other things, new fuel standards for ships and the first...more

Trump Issues Orders to Block State Climate Laws

On April 8, 2025, President Trump issued a series of executive orders directing the federal government to analyze state-level climate policies targeting fossil fuel consumption and environmental regulations. This action...more

SBTi Releases Draft Revision of Corporate Net-Zero Standard

The Science Based Targets initiative (SBTi) has released a 132-page draft revision of the Corporate Net-Zero Standard (Version 2.0). Key proposed changes include...more

The ICVCM and REDD+ Standards: Implications for Voluntary Carbon Markets

REDD+ stands for Reducing Emissions from Deforestation and Forest Degradation, with the "+" representing the additional focus on conservation, sustainable management, and forest carbon stock enhancement. Originally formalized...more

New York Enacts Climate Change Law That Fines Companies for Historical Emissions

On December 26, 2024, New York enacted a law requiring certain energy companies to contribute cumulatively $75 billion to a climate "superfund" over the next 25 years....more

The Climate Report | Fourth Quarter 2024

New ESG regulations are expected to have a significant impact on disclosure and governance obligations for EU and non-EU companies alike, including extensive sustainability reporting and due diligence requirements on...more

California's Climate Disclosure Laws Move Forward After Governor Newsom's Proposal to Delay Implementation Fails

The California legislature continues to press forward with the implementation of two of the state's sweeping climate disclosure laws after a proposal to delay the implementation dates by the governor failed to be considered...more

Maryland to Propose Building Energy Performance Standards

The Maryland Department of the Environment ("MDE") will publish proposed rules limiting greenhouse gas ("GHG") emissions from covered buildings and requiring covered building owners to submit detailed energy performance...more

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