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Sustainability Reporting Requirements Environmental Policies

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

Mayer Brown

INEA Establishes Voluntary Sustainability Criteria to Extend Environmental License Terms in the State of Rio De Janeiro

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On July 29, 2025, the Rio de Janeiro State Environmental Institute (INEA) published Resolution No. 318/2025, which approves Operational and Procedural Standard (NOP) INEA-60.R-0. The new regulation establishes voluntary...more

Cooley LLP

Drafts of New EU CSRD Reporting Standards Published, Open for Consultation

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On July 31, 2025, the long-awaited drafts of the updated European Sustainability Reporting Standards (ESRS) were published and are now open for public consultation. The ESRS are the mandatory reporting standards for European...more

Latham & Watkins LLP

South Korea Reintroduces Human Rights and Due Diligence Act

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The reintroduction of South Korea’s due diligence law potentially marks a significant advancement for human rights and ESG initiatives in the region....more

Hogan Lovells

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

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Though it has been a little quieter this month, there are still ongoing developments in relation to the EU omnibus simplification package, including the anticipated “quick fix” for companies currently reporting under the...more

Fenwick & West LLP

Sustainability Reporting is Down in 2025, but Companies Appear to be Staying the Course

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The Conference Board recently reported that the number of Russell 3000 companies issuing sustainability reports in the first half of 2025 fell 52% compared to the first half of 2024. ...more

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

Ropes & Gray LLP

Building the Environmental Omnibus – the European Commission’s July 22 Call for Evidence

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Earlier in the week, we posted that the European Commission would soon be launching an environmental call for evidence, as a step towards the introduction of an environmental omnibus simplification proposal. That call for...more

Ropes & Gray LLP

Seeing the Forest for the Trees: Further Changes to the EU Deforestation Regulation are Likely

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The EU Deforestation Regulation (EUDR) covers cattle, cocoa, coffee, oil palm, rubber, soy(a) and wood, as well as many derived products. The Regulation is currently scheduled to apply to operators and traders beginning at...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

A&O Shearman

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

A&O Shearman on

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

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

A&O Shearman on

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

Hogan Lovells

On Hold: EU pulls the plug on Green Claims Directive

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What happened? The European Commission announced on Friday, 20 June 2025 that it is considering scrapping its proposed directive to introduce substantiation and certification requirements for environmental claims and labels,...more

DLA Piper

Horizon - ESG Regulatory News and Trends - June 2025

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....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

Every Drop Counts: Urban Water Retailers and the Future of California Water Conservation

Allen Matkins on

Beginning January 1, 2025, the “Making Conservation a California Way of Life” regulatory framework requires urban retail water suppliers — not individual households or businesses — to adopt a series of “urban water use...more

Alston & Bird

Sustainability Spotlight | Q1 2025

Alston & Bird on

Welcome to the latest edition of the Sustainability Spotlight, your place to keep up with all the ESG action – federal and state enforcement, shareholder proposals and litigation, and state attorney general actions. This...more

DLA Piper

Horizon - ESG Regulatory News and Trends - April 2025

DLA Piper on

Trump Administration actions - Trump orders DOJ to stop states from enforcing unconstitutional or preempted climate laws. In a sweeping Executive Order (EO) issued on April 8, President Donald Trump has ordered Attorney...more

American Conference Institute (ACI)

[Event] EPR Think Tank - May 28th, New York, NY

With Extended Producer Responsibility (EPR) packaging laws rapidly expanding across the U.S. and globally – producers, retailers, and sustainability leaders are facing unprecedented pressure to prepare for a new wave of...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

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

Jones Day

The Climate Report | First Quarter 2025

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New Carbon Removal Certification Framework in Europe - A voluntary certification framework adopted by the EU aims to enhance the credibility and transparency of carbon removal activities within the EU to support its...more

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