COP16 en Colombia: El Futuro de la Biodiversidad
Science-based targets (SBTs) rely on scientific facts to achieve specific conditions or outcomes. SBTs reflect the best available science and set goals intended to prevent human activities from harming the environment....more
BACKGROUND - The incorporation of complex environmental and climate impacts from business operations and supply chains into human rights impact assessments and governance models is proving to be a major challenge for...more
The Taskforce on Nature-related Financial Disclosures ("TNFD") released its final framework (the "TNFD Framework") on September 18. The TNFD Framework encourages organisations to integrate nature into decision-making and...more
The EU’s Corporate Sustainability Reporting Directive (“CSRD”) requires the most detailed and onerous ESG reporting and disclosures anywhere in the world. All told, it is estimated that more than 50,000 companies, including...more
As predicted in our February 1, 2023, client alert, “ESG in 2022 and Predictions for 2023,” a global economic slowdown and ongoing backlash in the U.S. have slowed the momentum of some aspects of the environmental, social and...more
On June 1, 2023, the European Parliament adopted amendments to the corporate sustainability due diligence regulation and amending directive. Under the amendments, large companies operating in the EU would be required to...more
On 20 February 2023, the European Securities and Markets Authority’s (“ESMA”) consultation paper (ESMA34-472-373) “Guidelines on funds’ names using ESG or sustainability-related terms” (the “Consultation”) closed to comments....more