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European Union › Reporting Requirements › Greenhouse Gas Emissions

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
Ropes & Gray LLP

ISS Announces Update of E&S Disclosure QualityScore Methodology, Coming in September

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ISS has announced that it will be updating its Environmental & Social Disclosure QualityScore (ESQS) scoring methodology. ESQS covers approximately 8,000 issuers across 25 industry groups in the Americas, Europe and...more

Morrison & Foerster LLP

EU Sustainability Reporting Unpacked: Latest Developments on the Omnibus Package and ISSB Interoperability

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The Omnibus Simplification Package, launched by the European Commission in February 2025, aims to substantially reduce the compliance burden for corporate sustainability in the EU. The package focuses on amending the...more

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

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Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

Bracewell LLP

The Carbon Border Adjustment Mechanism: How to Navigate a Complex Mechanism

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This note is dedicated to importers and producers of specific goods from countries outside the European Union, who will be subject to carbon pricing equivalent to that applied to European manufacturers of the same goods,...more

White & Case LLP

Are you ready for the new EU rules on methane emissions in the energy sector?

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The EU Regulation on the Reduction of Methane emissions in the Energy sector ("MERR") seeks to reduce methane emissions from the EU's fossil fuel production and import. The MERR includes obligations to report on and limit the...more

Vinson & Elkins LLP

The EU’s Proposed Omnibus Package—Sustainability Reporting Simplified

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The past few years have seen concerted efforts — both domestically and globally — advancing the reporting and disclosure of various climate- and sustainability-related metrics by businesses and investors. One of the most...more

DLA Piper

Horizon - ESG Regulatory News and Trends - February 2025

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US formally submits notification of withdrawal from Paris Agreement. On January 27, 2025, Dorothy Camille Shea, the US acting ambassador to the United Nations, submitted a notification of withdrawal from the Paris Agreement...more

Proskauer - Regulatory & Compliance

EU Taxonomy developments: EU Platform on Sustainable Finance call for feedback on draft report on new activities and updated...

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On 8 January 2025, the EU Platform on Sustainable Finance (PSF) published a draft report and launched a call for feedback on proposed updates to the EU taxonomy. This includes revisions to the Climate Delegated Act and new...more

Skadden, Arps, Slate, Meagher & Flom LLP

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

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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

Eversheds Sutherland (US) LLP

Global Supply Chain Horizons - December 2024

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Welcome to the latest edition of our quarterly global supply chain horizons providing you with an update on the key developments from around the world - Asia - China: Export ban of critical minerals to the US - On December...more

Cooley LLP

Navigating the UK and EU Emissions Trading Schemes in 2025: Key Deadlines and Compliance Steps

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As we approach 2025, both the UK and the European Union are intensifying their efforts to reduce greenhouse gas emissions through their respective emissions trading schemes. Understanding the similarities and differences...more

Akin Gump Strauss Hauer & Feld LLP

Calling-in from COP29: What You Missed and What Comes Next

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World leaders, scientists, government decision-makers, private sector actors, climate actionists and other stakeholders have convened at 29th Conference of the Parties (COP29) to the United Nations Framework Convention on...more

KPMG Board Leadership Center (BLC)

Directors Quarterly: October 2024

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This edition includes a financial reporting and auditing update for audit committees, highlights from the KPMG 2024 US CEO Outlook, view on the post-election geoeconomic forecast, CEO succession planning, and the latest in...more

American Conference Institute (ACI)

The Road to Net Zero: Core Principles to Prevent Greenwashing

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“Net zero” is a topic as hot as the climate these days. With so much regulatory attention being placed on it, companies that do not communicate their net zero efforts appropriately or, worse, intentionally make false and...more

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

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Please see chart below for more information....more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - March 2024

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EU Value Chain Due Diligence Directive Not Endorsed - Following four years of attempting to progress and approve the Corporate Sustainability Due Diligence Directive (CSDDD), the European Council failed to give the...more

J.S. Held

Crosscurrents—European Union Fails to Pass Corporate Sustainability Due Diligence Directive & SEC Bails on Scope 3 Requirements

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Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

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Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

Jones Day

The Climate Report: Fourth Quarter 2023

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REGULATORY ISSUES & UPDATES - Mandatory Climate Change Reporting Requirements Under the New European ESRS E1 - The implementation of the European Sustainability Reporting Standards poses risks for reporting companies,...more

Jones Day

Mandatory Climate Change Reporting Requirements Under the New European ESRS E1

Jones Day on

Companies within the scope of the Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive...more

Hinshaw & Culbertson LLP

ESG Continues to Extend its Reach into Global Supply Chains

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ESG Continues to Extend its Reach into Global Supply Chains - In our latest edition of the ESG Business Insights alert series, we take a look at why Environmental, Social, and Governance (ESG) is no longer a matter of...more

K&L Gates LLP

Brussels Regulatory Brief: December 2022

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ANTITRUST AND COMPETITION - EU Foreign Subsidies Regulation Expected to Enter into Force by Mid-2023 - On 28 November 2022, the Council of the European Union adopted the Foreign Subsidies Regulation (FSR), which granted the...more

Latham & Watkins LLP

The European Commission Unveils New Sustainable Finance Package

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The package focuses on material sustainability reporting and disclosure obligations, as the EU looks to direct capital toward sustainable activities. On 21 April 2021, one day prior to Earth Day and a US-led global...more

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