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Jones Day

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

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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

Jones Day

Legal Questions for Your Sustainability Team #2

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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

Fox Rothschild LLP

Minnesota Extends Its PFAS-in-Products Reporting Deadline After Significant Public Comments

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After evaluating public comments on its proposed PFAS-in-products reporting rules, the Minnesota Pollution Control Agency (MPCA) has agreed to exercise its authority under section 116.943 of the Minnesota Statutes (Amara’s...more

Allen Matkins

California Environmental Law & Policy Update 7.18.25

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The California Air Resources Board (CARB), the agency tasked with enforcing the state’s climate disclosure rules, published guidance this Wednesday on how companies can comply with Senate Bills 253 and 261 (which govern...more

A&O Shearman

EC adopts delegated regulation to simplify EU taxonomy reporting and screening criteria

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The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2021/2178 to simplify reporting requirements for environmentally sustainable activities under the EU Taxonomy Regulation. It also...more

Troutman Pepper Locke

CARB Releases FAQs Addressing Upcoming California Climate Disclosures

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On July 9, 2025, the California Air Resources Board (CARB) released a series of frequently asked questions (FAQs) related to its efforts to implement California’s landmark climate disclosure laws, SB 253 (requiring reporting...more

Katten Muchin Rosenman LLP

California Issues FAQs on Corporate GHG Reporting and Climate Risk Disclosure Requirements

On July 9, 2025, the California Air Resources Board (CARB) released Frequently Asked Questions (FAQs) to help guide companies in complying with the state's new Corporate Greenhouse Gas (GHG) Reporting and Climate-Related...more

Ropes & Gray LLP

Five Takeaways from CARB’s July 9 FAQs on California’s New Corporate Climate Disclosure Requirements

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The California Air Resources Board (CARB) has published seven pages of FAQs on California’s corporate greenhouse gas reporting and climate-related financial risk disclosure programs. These disclosure requirements are...more

Jones Day

EU Commission Adopts Simplification Measures for the EU Taxonomy

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On July 4, 2025, the Commission adopted a set of measures to simplify the application of the EU taxonomy, in the form of a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts....more

Proskauer - Regulatory & Compliance

A Leaner Regime for the EU Taxonomy Regulation

On 4 July 2025, the European Commission adopted a regulation (the “Delegated Regulation”) aimed at streamlining the European Union’s Taxonomy Regulation (the “Taxonomy Regulation”). These reforms are intended to ease...more

Hogan Lovells

ESG Focus: UK/EU/International ESG regulation monthly round-up – June 2025

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EU Omnibus updates and dates for your diary: With negotiations continuing at both European Parliament and Council of the European Union level, final agreement on the omnibus proposals for sustainability reporting and due...more

Ropes & Gray LLP

European Commission Significantly Cuts Back Taxonomy Reporting – A Look at the July 4 Delegated Regulation

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While we in the US were celebrating Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate. On July 4, the European Commission adopted a Delegated Regulation...more

A&O Shearman

Council of EU adopts negotiating position on omnibus sustainability package

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The Council of the EU has announced it has adopted its negotiating mandate on the Omnibus I package which proposes targeted amendments to, amongst other things, the Corporate Sustainability Reporting Directive (CSRD) and the...more

Frost Brown Todd

California’s Climate Disclosure Rulemaking Enters a New Phase

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California’s requirements for climate-related corporate disclosures are evolving as the California Air Resources Board (CARB) continues to implement Senate Bill (SB) 253 and SB 261. Although these statutes were enacted in...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals...more

Allen Matkins

California’s New Climate-Related Disclosure Laws: Requirements, Compliance Costs, and Deadlines for Impacted Businesses

Allen Matkins on

California is often the vanguard of climate-related policies and programs. From legislation requiring the state to reduce overall greenhouse gas (GHG) emissions and procure electricity from renewable and carbon-free sources...more

Jones Day

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

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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

Orrick, Herrington & Sutcliffe LLP

California’s Climate Law Pushes for Financial Impact Disclosures

California’s SB 219 is the first state law requiring broad-based reporting of material climate-related financial risk by US companies. With the initial reporting deadline set for Jan. 1, 2026, companies are actively...more

Bergeson & Campbell, P.C.

When States Step In: PFAS Policy Innovation or Fragmentation?

Per- and polyfluoroalkyl substances (PFAS) remain a top concern for regulators and the public alike. While federal regulators continue to lay the groundwork for a comprehensive response, including through the PFAS Strategic...more

Jones Day

California Kicks Off Public Workshops on Corporate Climate Disclosure Rules

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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

Ropes & Gray LLP

Omnibus Simplification of the European Sustainability Reporting Standards Gains Momentum – An In-depth Look at the EFRAG Work Plan...

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On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more

Bass, Berry & Sims PLC

SEC Withdraws Defense of Climate Disclosure Rules

As a follow-up to our blog post in February about the Securities and Exchange Commission’s (SEC) pause in defending its Climate Disclosure Rules, on March 27, the SEC notified the U.S. Court of Appeals for the Eighth Circuit...more

Jones Day

SBTi Releases Draft Revision of Corporate Net-Zero Standard

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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

WilmerHale

The EU Omnibus Package: Reshaping ESG and Sustainability Regulations

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On 26 February 2025, the European Commission (EC) unveiled a series of proposals (the Omnibus package) that could have far-reaching implications for corporate sustainability and environmental regulations....more

A&O Shearman

EC call for evidence on amendments to Delegated Regulation under Taxonomy Regulation

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The European Commission (EC) has published a call for evidence on a draft Commission Delegated Regulation amending Commission Delegated Regulation 2021/2178 in relation to the simplification of the content and presentation of...more

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