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KPMG Research Shows Significant Proportion of Companies Not Ready for ESG Data Assurance Requirements

According to a survey conducted by KPMG, 75% of companies are not in a position to obtain third-party assurance on their published ESG data. This is despite the fact that two-thirds of companies must disclose such data, or...more

EIB Announces New Measures to Address Biodiversity Loss

On September 20, 2023, the European Investment Bank (EIB) announced that it was developing a methodology to assess its clients’ exposure to nature-related impacts and risks. The EIB reinforced its commitment to address...more

UN-Convened Plastic Pollution Committee Proposes Zero Plastics Treaty

On September 4, 2023, the Intergovernmental Negotiating Committee on Plastic Pollution (INCPP) released a draft proposal on the reduction of global plastic pollution. The so-called “Zero Draft” proposes measures to address...more

Transition Plan Taskforce Publishes the Final Disclosure Framework

On October 9, 2023, the Transition Plan Taskforce (TPT) published the Disclosure Framework providing good practice recommendations for companies to enable them to make “high quality, consistent and comparable transition plan...more

Investor Group FAIRR Calls on G20 Finance Ministers to Reform Agricultural Subsidies Regimes

Ahead of September 2023’s G20 summit in Delhi, the Farm Animal Investment Risk & Return (FAIRR) Initiative called on G20 Finance Ministers to reform agricultural subsidies to enable countries to meet their net zero greenhouse...more

UK Independent Green Taxonomy Advisory Group Publishes Advice and Guidance on Green Taxonomy

In early September 2023, the Green Technical Advisory Group (GTAG) issued two reports relating to the treatment of green financial products and taxonomy reporting. GTAG was established in 2021 and is an expert group that...more

United Nations Releases First Global Stocktake on Parties’ Achievements Under the Paris Agreement

On September 8, 2023, the United Nations published its first Global Stocktake report on the progress made by nations in addressing climate change. The report, which represents the first comprehensive assessment of nearly 200...more

Survey Finds More Executives’ Compensation Tied to ESG Goals, But Progress Slow in Reaching Them

A new study by the IBM Institute for Business Value found that approximately half of CEOs and their executive teams surveyed have their compensation tied to the organizations’ performance in relation to sustainability goals....more

UK Climate Change Committee’s 2023 Progress Report Urges Action to Meet Climate Targets

The UK Climate Change Committee (CCC) recently released its 2023 statutory report, evaluating the UK’s progress towards reducing greenhouse gas emissions and meeting carbon reduction targets. This report, mandated by the...more

France and UK Announce Roadmap to Boost Biodiversity Credit Market

In June 2023, the UK and France announced a joint plan to launch a new biodiversity credits scheme. Through the Global Biodiversity Credits Roadmap, the two countries have pledged to support private sector biodiversity...more

Swiss Citizens Vote in Favor of New Net Zero Law

On June 18, 2023 Swiss citizens voted in favor of a new climate law intended to promote carbon neutrality by 2050. The Federal Act on Climate Protection Targets, Innovation and Strengthening Energy Security, known as the...more

Science-Based Targets Initiative Releases Consultation Papers for Financial Institutions, Highlights Need for Renewable Power...

In June 2023, the Science Based Targets initiative (SBTi) published a draft of its Financial Institutions Net Zero (FINZ) Standard to enable financial institutions to establish targets consistent with achieving net-zero...more

Report Underscores Challenges of Attracting Capital for Renewable Energy Development in the ASEAN Region

In April 2023, the Centre for Climate Finance & Investment and the International Energy Agency issued a report identifying and addressing the investment gap in renewable and clean energy in the Association of Southeast Asian...more

EU Approves State Aid to Bolster Czech Sustainability Scheme

On April 21, 2023 the European Commission approved a €401 million scheme proposed by the Czech Republic to promote green district heating from renewable energy and waste heat. The scheme represents another environmentally...more

The EU ‘Fit for 55’ Package Explained, Along With Its Potential to Spur Litigation

As we have been regularly reporting, the European Union is pursuing major changes in its climate policy. The next significant development is a new legislative policy package, dubbed “Fit for 55.” The planned reforms would...more

European Commission Launches Consultation on EU Climate Targets for 2040

The European Commission has launched a public consultation and a call for evidence seeking opinions on the EU’s intermediary climate targets for 2040. This is a scheduled step in the EU’s ambition to reach net-zero emissions...more

What’s in a Name? ASEAN Taxonomy Version 2 Released

On March 27, the Association of Southeast Asian Nations (ASEAN) Taxonomy Board (ATB), representing ASEAN finance sectoral bodies, released Version 2 of the ASEAN Taxonomy for Sustainable Finance. This follows Version 1, which...more

UK Government Authorizes Consultation to Spur Investment in Nature Recovery Initiatives

On March 23, the British Standards Institution (BSI), the UK National Standards Body, announced the launch of a three-year Nature Investment Standards Programme and related consultation, which aims to stimulate private sector...more

International Accounting Standards Board to Explore Improvements to Climate-Related Disclosure in Financial Statements

On March 23, 2023, the International Accounting Standards Board (IASB) commenced a new “maintenance” project to “explore whether and how financial statements can better communicate information about climate-related risks.”...more

NGOs Urge EC Not to Label Certain Agriculture and Livestock Practices as Sustainable

On March 8, 2023, 25 organizations wrote to the European Commission concerning its treatment of agriculture in the forthcoming Taxonomy Delegated Act, urging them to follow the advice published by their own expert group. The...more

Joint ESAs-ECB Statement on Climate Disclosure for Structured Finance Products

On March 13, 2023, the European Supervisory Authorities (ESAs) and the European Central Bank (ECB), published a Joint Statement on climate-related disclosure for structured finance products. In describing the need for such...more

European Commission Aims to Tackle Greenwashing in Latest Proposal

On March 22, 2023, the European Commission unveiled a proposal, the Green Claims Directive, (Proposal) aimed at combating greenwashing and misleading environmental claims. By virtue of the Proposal, the EC is attempting to...more

UK Local Government Pensions Schemes Will Vote Against Chairs of Oil Companies Failing to Meet Climate Pledges

Border to Coast Pension Partnership (the “Partnership”), a pension pool consisting of 11 UK local government pension schemes, announced that “[o]il majors and banks must make greater progress on climate pledges or risk losing...more

G20 Call for Global Common Framework to Finance Sustainable Development Goals

At the recent G20 Finance Ministers and Central Bank Governors Meeting in Bengaluru, India, attendees called for the creation of a common global framework to facilitate financing the United Nations’ Sustainable Development...more

EBA Seeks Input from Credit Institutions on Green Loans and Mortgages

On February 13, 2023, as part of the European Commission’s Strategy for financing transition to a sustainable economy, the European Banking Authority (EBA) launched an industry survey seeking input on green loans and...more

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