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Climate Change Sustainability New Guidance

Fenwick & West LLP

Takeaways from CARB’s Second Workshop on California’s Corporate Climate Disclosure Rules

Fenwick & West LLP on

On August 21, 2025, The California Air Resources Board (CARB) held its second virtual workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program” reflected in the Climate Corporate Data...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more

A&O Shearman

Taskforce on Nature-Related Financial Disclosures Publishes Draft Guidance on Nature Transition Planning at COP16

A&O Shearman on

The Taskforce on Nature-related Financial Disclosures has published a discussion paper setting out draft guidance on nature transition planning for corporates and financial institutions developing and disclosing a transition...more

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

Latham & Watkins LLP on

This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

Latham & Watkins LLP

UK Government Update on Sustainability Disclosure Requirements Framework

Latham & Watkins LLP on

On 16 May 2024, the government published updated guidance regarding the UK Sustainability Disclosure Requirements (SDR) framework. The SDR was first set out in Greening Finance: A Roadmap to Sustainable Investing in...more

Mayer Brown

ESMA publishes guidelines on establishing harmonised criteria for use of ESG and sustainability-related terms in fund names

Mayer Brown on

On 14 May 2024, the European Securities and Markets Authority ("ESMA") published its final report on "Guidelines on funds’ names using ESG or sustainability-related terms" (the "Guidelines"). The Guidelines aim to provide...more

Holland & Knight LLP

Guidance, Model Provide Additional Clarity for 40B Sustainable Aviation Fuel Tax Credit

Holland & Knight LLP on

The U.S. Department of the Treasury and IRS released Notice 2024-37 on April 30, 2024, regarding the Sustainable Aviation Fuel (SAF) Tax Credit found at Section 40B of the Internal Revenue Code as an income tax credit and...more

A&O Shearman

Environmental sustainability agreements: final UK guidance to cooperating competitors

A&O Shearman on

The UK Competition and Markets Authority (CMA) has published its final Green Agreements Guidance on how UK antitrust rules apply to green cooperation agreements between competitors (UK Green Guidance). The UK Green Guidance...more

Cadwalader, Wickersham & Taft LLP

EU Issues Competition Safe Harbor Guidelines For Sustainability Agreements

The European Commission recently issued Guidelines “on the competitive assessment of agreements between competitors that pursue sustainability objectives (‘sustainability agreements’).” Recognizing sustainability as a “core...more

White & Case LLP

Recent guidance on sustainability cooperation from the Dutch Competition Authority

White & Case LLP on

The Dutch Competition Authority has recently approved three different sustainability initiatives in the CO2 capture/storage, soft drinks and floriculture sectors. These approvals demonstrate the Dutch Competition Authority’s...more

Latham & Watkins LLP

China to Introduce Its First ESG Disclosure Standard

Latham & Watkins LLP on

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

Latham & Watkins LLP

6 Sustainability Takeaways in EU Antitrust & Regulatory - December 2021

Latham & Watkins LLP on

Truly Green? CMA Continues to Evolve Guidance and Metrics for Companies’ Environmental Claims - The Competition and Markets Authority’s (CMA’s) Green Claims Code (the Code) and final guidance (the Guidance) on...more

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