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ESG and Sustainable Finance

Sustainable finance is the practice of redirecting public and private capital towards investments that support ESG goals and outcomes. The market dynamics of sustainable finance are driven by the need for enormous investments...more

ESG and Sustainable Finance in the GCC Region

The rapid growth of ESG and sustainable finance in the GCC region offers substantial opportunities, but also entails significant associated risks. Introduction - The Gulf Cooperation Council1 region (GCC Region) is...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

COP15’s Global Biodiversity Framework and the Rising Focus on Nature - What Businesses Can Expect

The Framework looks to guide global action on biodiversity, ecosystems, and other aspects of natural capital through 2030 and beyond. Key Points: ..The Global Biodiversity Framework adopted at COP15 to the Convention on...more

Updated Timeline for ESG-Related Actions From SEC Under RegFlex Agenda

​​​​​​​On January 4, 2023, the Office of Information and Regulatory Affairs released the Fall 2022 Regulatory Flexibility Agenda. The agenda includes several updates to the Securities and Exchange Commission’s plans for...more

ESG Insights: 10 Things That Should Be Top of Mind in 2023

Navigating a global patchwork of ESG regulation and enforcement while preparing for greenwashing claims and other ESG litigation will likely be among the main concerns for companies in 2023. Both anticipated and less...more

European Parliament and European Council Reach Provisional Agreement on Carbon Border Adjustment Mechanism

The CBAM would seek to mitigate carbon leakage through the imposition of a levy on carbon-intensive imports into the EU, while free allowances under EU ETS would be phased out. On 13 December 2022, negotiators from the...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

TNFD Releases Third Beta Version of Disclosure Framework Ahead of Global Biodiversity Summit

The third version introduces several new disclosure recommendations ahead of what is supposed to be a “Paris moment” for biodiversity in Montreal. As environmental ambitions continue to grow, much attention has focused on...more

Updates From Week One of COP27: Article 6 Negotiations and US Announcements

Extensive negotiations focused on finalizing the details of a “rulebook” for an international carbon market under Article 6 of the Paris Agreement. The 27th annual Conference of Parties (COP27) of the United Nations...more

UK Transition Plan Taskforce Launches Draft Disclosure Framework for Consultation

TPT’s proposed best practice includes four elements for effective disclosure of transition plans, aligned with GFANZ’s and the ISSB’s disclosure recommendations. On 8 November 2022, the UK’s Transition Plan Taskforce...more

GFANZ Issues Guidance on Net Zero Plans for Financial Institutions

The Final Report recommends five themes that financial institutions should incorporate into their net zero transition strategies. On 1 November 2022, the Glasgow Financial Alliance for Net Zero (GFANZ) issued its Final...more

Hong Kong Launches International Carbon Marketplace, Singapore Introduces ESG Hub

Hong Kong’s Core Climate aims to facilitate trading of carbon credits, while the Hub plans to expedite Singapore’s ESG ecosystem growth. On 28 October 2022, the Hong Kong Exchange and Clearing Limited (HKEX) launched Core...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

ECB and IMF Call to Avoid Fragmentation in Global ESG-Related Disclosure Requirements

The call highlights the challenges in developing alignment between global ESG reporting standards. The European Central Bank (ECB) and the International Monetary Fund (IMF), two of the world’s leading public financial...more

Navigating the Shifting ESG Landscape and Its Impacts on Value Chains

Companies should be prepared for increasing demand to factor ESG into their value chains as well as new mandates from government authorities. Latham & Watkins is pleased to introduce a series of Clients Alerts on ESG and...more

Voluntary Carbon Markets Integrity Publishes Provisional Claims Code of Practice

The Claims Code seeks to ensure the integrity of voluntary carbon markets to support achievement of the Paris Agreement goals. The Voluntary Carbon Markets Integrity (VCMI) Initiative is “a multi-stakeholder platform to...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

European Commission Launches Call for Evidence on Revisions to Key EU Environmental Frameworks

The consultations invite stakeholders’ views on the Environmental Liability Directive and the Waste Framework Directive. In May 2022, the European Commission (Commission) issued public consultations in relation to the...more

Singapore Consults on Green and Transition Taxonomy

The proposed taxonomy for green and transition activities is aligned with increasing global demand for clear and consistent classification of sustainable finance activities. In May 2022, the Green Finance Industry...more

ISSB Announces Working Group and Forum to Coordinate with Country-Specific ESG Reporting Standards

The two new bodies are expected to help harmonise standards in different jurisdictions to meet investor demand for comparable ESG information. On 27 April 2022, the International Sustainability Standards Board (ISSB)...more

UK Launches Taskforce to Take the Lead in Climate Transition Plans

HM Treasury’s Transition Plan Taskforce aims to influence international standard setting and make the UK the world’s first net zero-aligned financial centre. On 25 April 2022, HM Treasury (HMT) announced the launch of...more

Disclosing Climate-Related Risks and Metrics Under the SEC’s Proposed Rule

What the proposed rule would mean for registrants and their filings with the SEC. The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more

SEC Proposes Extensive Climate Change Disclosure Regulations

The proposed rules would require significant, detailed new climate-related disclosures in annual reports and prospectuses. On March 21, 2022, by a 3-1 vote, the US Securities and Exchange Commission (the SEC or the...more

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