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White & Case LLP

Issuers’ new obligation to disclose sustainability information

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On January 28, 2025 a resolution amending the General provisions applicable to issuers and other participants in the securities market (the "Resolution") was published in the Federal Official Gazette, to include obligations...more

White & Case LLP

Net-zero by 2050: is the mining & metals sector on track to reduce greenhouse gas emissions?

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We explore how the mining & metals sector is navigating the road to greenhouse gas emissions reduction and what more needs to be done to fulfil the sectors potential to become a beacon in the transition to net-zero....more

Husch Blackwell LLP

Investors and Regulators Demand Climate Disclosures, but Companies Should Beware of Greenwashing Claims

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Pressure from consumers, investors, and regulators to provide climate, environmental, and sustainability disclosures is increasing, but it is important for companies to ensure such disclosures are accurate, verifiable, and...more

K&L Gates LLP

ESG Policy Update – Australia

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Australian Update - Warnings Issued About Active Investment Greenwashing As reported by the Australian Financial Review, Australian Securities and Investments Commission (ASIC) has warned that superannuation funds who justify...more

A&O Shearman

Delivering Net Zero by 2050: the $200 trillion opportunity

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Until now, however, no comprehensive estimate existed of the of that opportunity, (or, to put it another way, the size of the financing gap between committed spending and the investment needed to deliver Net Zero by 2050...more

K&L Gates LLP

ESG and the Sustainable Economy Handbook - Overview

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Environmental, social, and governance (ESG) and the sustainable economy are concepts that often overlap and frequently intertwine. Whether viewed separately or together, they have significantly changed global investing and...more

White & Case LLP

Credit where credit's due: Who's benefiting from the voluntary carbon market?

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Projects that protect and restore the environment improve carbon storage and strengthen the livelihoods of smallholder farmers, says Dan Collison, Chief Executive of Farm Africa....more

McDermott Will & Schulte

[Webinar] Risks, Opportunities, and Disclosure in the Era of Climate Change - April 27th, 12:00 pm - 1:00 pm EDT

The US Securities and Exchange Commission’s (SEC) recently proposed landmark climate-related disclosure rules draw attention to a broad scientific consensus that to avert catastrophic consequences from climate change, the...more

Zelle  LLP

Why Climate Plaintiffs Are Filing Securities, Consumer Suits

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A growing trend has emerged in the ongoing effort to hold greenhouse gas emitters accountable for their contributions to global climate change. The first wave of climate change lawsuits in the U.S. against carbon majors —...more

Stoel Rives LLP

Stoel Rives | Deeply Rooted Podcast Episode Six: Understanding the Intersection of ESG and the Forest Sector with MaryKate Bullen,...

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In the latest installment of the Stoel Rives | Deeply Rooted Podcast, titled Understanding the Intersection of ESG and the Forest Sector, MaryKate Bullen, Director of Sustainability and ESG of Forest Investment Associates,...more

White & Case LLP

Power & renewables M&A soars on back of green policies

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The power and renewables industry is positioned for a sustained period of strong deal activity as the US focuses on hitting net zero carbon emissions by 2050 - Within six months of coming into office, President Joe Biden...more

Mayer Brown

IRS Issues Final Carbon Capture Regulations

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On January 6, 2021, the US Internal Revenue Service (the “IRS”) issued final regulations (T.D. 9944) (the “Final Regulations”) on the Section 45Q carbon capture tax credit (the “Carbon Credit”). The Final Regulations...more

Morgan Lewis

Largely Taxpayer-Friendly Final Regulations Released Under Section 45Q Carbon Capture Credit

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The US Department of Treasury and the Internal Revenue Service released anticipated final regulations pertaining to the federal income tax credit for carbon capture projects under Section 45Q of the Internal Revenue Code on...more

Foley & Lardner LLP

IRS Releases Initial Guidance Regarding Section 45Q Carbon Sequestration Tax Credit

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On February 20, 2020, the IRS issued its first round of guidance regarding the carbon sequestration tax credit found in Section 45Q (the “Section 45Q Credit”) of the Internal Revenue Code of 1986 (as amended, the “Code”) in...more

Eversheds Sutherland (US) LLP

The new section 45Q tax credit that companies with carbon oxide emissions should consider

In 2018, Congress revamped a tax credit available under section 45Q of the Internal Revenue Code (IRC) for companies that capture and sequester carbon dioxide (or other carbon oxides). On February 19, 2020, the Internal...more

Holland & Hart LLP

IRS Publishes Guidance on the Carbon Capture Tax Credit

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On February 19, 2020, the IRS issued two guidance items concerning the tax credit for carbon oxide sequestration (COS) under section 45Q: Notice 2020-12 and Revenue Procedure 2020-12. The new guidance is very similar to IRS...more

McDermott Will & Schulte

[Event] Climate Change: Investing for the Future - March 12th, London, United Kingdom

McDermott, in collaboration with Carbon Cap and BlackRock, hosts an in­depth, interactive Climate Change Forum. We will be joined by a panel of industry experts who will provide an update on recent developments in climate...more

Akin Gump Strauss Hauer & Feld LLP

Carbon Capture Tax Credit Gets a Boost From IRS Guidance – A Practical Guide for Investors

The Internal Revenue Service (IRS) has issued the first round of guidance regarding the tax credit for carbon oxide sequestration under Internal Revenue Code Section 45Q. This guidance is divided between two documents:...more

Morgan Lewis

IRS Releases Critical Guidance on Carbon Capture Tax Credits

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The guidance issued on February 19 by the Internal Revenue Service is the type that the carbon capture and storage industry had sought, and will hopefully open up the market for investment by eliminating tax-related...more

Vinson & Elkins LLP

New IRS Guidance On Carbon Capture Relies On Wind And Solar Precedent

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Ten key takeaways from the long-awaited guidance clarifying tax credits for carbon capture projects- Capturing and storing carbon dioxide reduces greenhouse gas emissions associated with the continued use of fossil fuels,...more

King & Spalding

Anticipated IRS Guidance on Section 45Q Rumored to Be Just Around the Corner

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Investors and project sponsors await proposed regulations and interim guidance under Section 45Q of the Internal Revenue Code to resolve uncertainty and unlock significant carbon capture, utilization and storage market...more

Jones Day

The Climate Report - Fall 2017

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US. REGULATORY AND LITIGATION DEVELOPMENTS - EPA PROPOSES TO RESCIND CLEAN POWER PLAN - What EPA Did - In a decision expected and promised since the election of President Donald Trump, the United States...more

Foley Hoag LLP - Environmental Law

RGGI: the Hot New Investment Tip?

In last week’s auction held by the Regional Greenhouse Gas Initiative (RGGI), not only did the allowances sell at $3 — the highest clearing price in four years, other than the June auction’s $3.21 — but a majority of the...more

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