Commission publishes interpretative guidance and FAQs on the Packaging and Packaging Waste Regulation, clarifying scope, obligations and enforcement as companies prepare for harmonised EU-wide compliance.
Commission publishes interpretative guidance and FAQs on the Packaging and Packaging Waste Regulation, clarifying scope, obligations and enforcement as companies prepare for harmonised EU-wide compliance.
Member states required to implement Empowering Consumers for the Green Transition Directive, which bans unsubstantiated environmental claims and tightens sustainability information requirements.
New York governor says budget talks should delay emissions regulations until 2030 and revise accounting rules, arguing that supply chain disruptions and federal attacks on clean energy incentives have made the current pathway too difficult to deliver.
California regulator will provide further detail on August 2026 reporting deadline under SB 253 and outline options for Scope 3 disclosures from 2027 as implementation of landmark climate laws continues.
The US Environmental Protection Agency says pushing back the deadline for the Greenhouse Gas Reporting Program will give regulated entities time to adjust while the agency considers broader proposed changes.
Regulator sets 10 August 2026 reporting deadline for Scope 1 and 2 emissions and establishes fee structure, as First Amendment litigation over SB 253 and SB 261 continues.
New standards introduce climate scenario analysis, Scope 1–3 emissions reporting and disclosures on capital allocation and executive pay, aligned with the ISSB baseline.
The European Central Bank has imposed periodic penalty payments on Crédit Agricole for failing to sufficiently identify and assess its climate-related and environmental risks by a supervisory deadline.
Federal pre-emption has been a central defence in state-level climate tort cases – but the repeal of the EPA’s 2009 endangerment finding could complicate that strategy.
The European Central Bank has warned that the scale of reliefs, phase-ins and exemptions in the revised European Sustainability Reporting Standards could undermine the availability of comparable climate and nature data needed for financial stability and risk management.
A group of 42 Senate Democrats led by Sheldon Whitehouse is accusing the US Environmental Protection Agency of treating the rulemaking as a “fait accompli” and bypassing core administrative law safeguards.
Rule removes legal basis for federal greenhouse gas limits on cars and trucks and eliminates compliance credits, including those linked to start-stop technology – as NGOs vow court challenges.
Ministers say the framework will expand monitoring and tighten regulatory controls, with potential new statutory limits and further UK REACH restrictions under consideration.
The US administration is expected this week to rescind the 2009 determination that greenhouse gases threaten public health and welfare, removing the legal basis for federal climate regulation under the Clean Air Act.
The revised draft seeks to tighten alignment with the initiative’s forthcoming Corporate Net-Zero Standard while aiming to give automakers greater clarity and flexibility on how to account for the emissions generated by vehicles once they are on the road.
A new framework aims to close a long-standing gap in corporate climate reporting by setting common rules for accounting for agricultural emissions and carbon removals, including emerging technologies.
The process will inform legislative proposals due in late 2026, as Brussels reassesses national climate targets, flexibility mechanisms and the potential role of international carbon credits on the path to climate neutrality by 2050.
The scale of PFAS-related costs is sharpening debate over who should pay for Europe’s chemical legacy, as a new European Commission study lands amid renewed calls for producer liability from NGOs.
Governments and public sector bodies will, for the first time, have a dedicated global standard for reporting climate-related risks and opportunities, following the launch of IPSASB SRS 1 by the International Public Sector Accounting Standards Board.
The UK’s financial services regulator is proposing to replace its existing TCFD-aligned rules with a new framework based on UK Sustainability Reporting Standards, reflecting the global shift towards ISSB reporting and a phased, proportionate implementation for listed issuers.
The Hong Kong Monetary Authority has published ‘Phase 2A’ of the Hong Kong Taxonomy for Sustainable Finance, broadening sectoral coverage and adding transition and climate adaptation elements.
A UK parliamentary debate this week will examine concerns that environmental, social and governance requirements may be restricting access to finance for defence companies, amid growing government emphasis on private investment to support national security.
The UK competition agency says that businesses may be deemed to be making an environmental claim not only through marketing or packaging, but also by repeating claims made by others in the supply chain – or by omitting information.
The EU’s Sustainable Finance Disclosure Regulation has had little impact on redirecting investment flows or improving portfolio sustainability, according to a new study published by the National Bureau of Economic Research.
The European Securities and Markets Authority has published a second thematic note on sustainability-related claims, extending its supervisory guidance beyond ESG credentials to the way ESG strategies are described and communicated to investors.
The challenge is no longer whether sustainability matters – it’s how to uncover it beneath the European Union’s multitude of requirements, writes Sebastian Gräler, partner at Hogan Lovells, Dusseldorf.
Outlook 2026: Contributors examine how evolving EU and national energy frameworks, electrification strategies and security-of-supply priorities are shaping the next phase of renewables deployment and decarbonisation across Europe and Canada.
Outlook 2026: Contributors examine how grid constraints, rising electricity demand from AI and digitalisation, and divergent regulatory and market approaches are reshaping investment, infrastructure and policy priorities in the global energy transition.
The California Air Resources Board has published preliminary draft regulations setting out how it intends to update and extend the state’s flagship market-based climate programme and its mandatory greenhouse gas reporting regime.
A rule that would repeal the US Environmental Protection Agency’s 2009 endangerment finding and end federal regulation of greenhouse gas emissions from vehicles has moved a step closer to finalisation, after being sent to the White House for review.
The climate standard closely follows the structure of the ISSB’s IFRS S2, aligning China’s disclosure framework with international climate reporting practices without formally adopting international standards.
Outlook 2026: In part two of our focus on regulation, leading practitioners assess how recalibration, rather than retreat, will shape ESG risk across Europe, the UK and beyond in 2026.
The European Commission has revised its approach to vehicle emissions, allowing petrol and diesel cars to continue to be sold beyond 2035 under a new framework that replaces a full zero-emission requirement with a 90% emissions reduction target.
The European Parliament has approved a provisional political agreement with EU member states to significantly narrow the scope of the EU’s corporate sustainability reporting and due diligence regime, marking a key step in the bloc’s Omnibus I simplification agenda.
This year marked a turning point for sustainability regulation, with bold legislative ambitions being recalibrated under economic and political pressure. But what does this mean for companies and what will they need to focus on going into 2026, asks Emma Bichet, partner-elect at Cooley, and Jack Eastwood, associate.
The International Sustainability Standards Board has finalised targeted amendments to its climate-related disclosure standard to address feedback from in-scope companies.
Climate transition plans are a key tool in translating companies’ broad climate goals into tangible actions – and being transparent on your transition planning process can help your company to mitigate the risk of greenwashing claims, writes Jill Shaw, ESG and sustainability lead at A&L Goodbody, Dublin.
The council and parliament have reached a provisional deal to narrow the scope of the CSRD and CSDDD, delay deadlines and simplify reporting and due diligence obligations.
The European Parliament and Council have reached a provisional political agreement to postpone the application of the EU Deforestation Regulation (EUDR) by one year and introduce targeted simplification measures intended to ease implementation for companies and national authorities.
The Bank of England has published a policy update – Supervisory Statement SS4/25 – aimed at strengthening how banks and insurers assess and manage climate‑related risks.
The Advertising Standards Authority has upheld complaints against Lacoste, Nike and Superdry for making environmental claims in Google advertisements that could not be substantiated – saying that a high level of qualification is essential.
Fifty-two European legal academics have sent a letter to EU institutions, warning that attempts to weaken or remove Climate Transition Plan requirements under Article 22 of CSDDD will undermine legal certainty, create policy incoherence and increase litigation risk.
A new legal briefing from Opportunity Green outlines how the European Commission could extend the EU Emissions Trading System to cover departing international flights.
The European Parliament has voted in favour of a package of simplification measures for the EU Deforestation Regulation, giving companies a one-year postponement for compliance and reducing due-diligence obligations for certain operators.
The European Commission has published proposed amendments to the Sustainable Finance Disclosure Regulation – finally giving clarity to the financial industry on sustainable investing, says Heike Schmitz, partner and co-head of ESG EMEA at Herbert Smith Freehills Kramer in Germany.
The US Court of Appeals for the Ninth Circuit has granted a temporary injunction on California’s SB 261, blocking enforcement of the state’s climate-risk disclosure law while the court considers the appeal.
The European Commission publishes transition pathways to guide company climate plans – just as parliament moves to delete CSDDD transition plan duties, putting greater weight on CSRD reporting.
The European Parliament has approved a centre-right-backed position on the EU’s Omnibus I simplification package, proposing sharper rollbacks to corporate sustainability reporting and due diligence duties than the commission initially tabled.
Twenty-one airlines have agreed to modify their terminology around sustainability claims following an investigation by the EU Consumer Protection Cooperation Network – but Constantin Eikel, partner at Bird & Bird, says this will provide the industry with much more certainty than other sectors.
The California Air Resources Board will hold a virtual public workshop on 18 November – presenting proposed updates to definitions and exemptions under SB 253 and SB 261.
A leaked version of the EU’s revised Sustainable Finance Disclosure Regulation introduces new sustainability product categories and eases reporting burdens – a move described by Heike Schmitz, partner and co-head of ESG EMEA at Herbert Smith Freehills Kramer in Germany, as a “turning point” for sustainable finance in Europe.
The European Council’s agreement includes the use of carbon credits and carbon removal to cut net greenhouse gas emissions by 90 per cent from 1990 levels.
China’s Ecological Environmental Damage Compensation Regime is transforming the country’s response to ecological harm – and companies operating within the country must recognise environmental management as a fundamental business imperative, write partners Anthony Crockett and Weina Ye.
As smart dams become more common in hydropower projects, the need for comprehensive contracts grows, given the complex and multi-jurisdictional nature of water and energy regulation. By partner Mark Macaulay and associate Alec Cameron at Dentons in London.
The oil and gas company has followed the US Chamber of Commerce in launching a lawsuit against the California Air Resources Board which leverages the First Amendment – arguing that California laws SB 253 and SB 261 will compel and regulate its speech.
Environmental groups have brought a lawsuit against the US Environmental Protection Agency over President Trump’s proclamation exempting chemical manufacturing plants from monitoring and controlling emissions of hazardous air pollutants for two years.
In a secret vote, Members of the European Parliament voted to reject the mandate for simplified sustainability and due diligence rules supplied by the Committee on Legal Affairs.
The International Maritime Organisation failed to approve its plans to curb shipping emissions – as “delay tactics, confusion-spreading and intimidation” in negotiations led to a deadlock. Featuring insights from Blánaid Sheeran, policy officer at Opportunity Green.
The European Commission says that a simplified IT reporting procedure will ensure the Regulation on Deforestation-free Products enters into application on schedule for medium and large businesses – with small enterprises following in December 2026 and further reductions in reporting for companies downstream of value chains.
The EU has published an amended regulation simplifying the Carbon Border Adjustment Mechanism – including an exemption threshold of 50 tonnes for certain CBAM goods.
The Federal Reserve Board, the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation have announced that they are withdrawing the ‘Principles for Climate-Related Financial Risk Management’.
As CARB publishes its GHG emissions reporting template, Abbey Raish, partner at Kirkland & Ellis in Los Angeles, talks to Forward Law Review about California’s forthcoming disclosure requirements.
The European Parliament is set to confirm its Omnibus negotiating position, with reductions in compliance burden and scope expected. Large global companies will still have work to do, however, particularly when it comes to vetting their supply chains, Lucy Blake at Jenner & Block tells Forward Law Review.
A group of companies that includes Mars, Nestlé and Ferrero has written to Commissioner Jessika Roswall over the proposed delay to the EU’s Deforestation Regulation, arguing that environmental and human rights responsibilities are important for the bloc’s long-term competitiveness.
The Competition and Consumer Commission of Singapore has published a guide to help businesses make green claims relating to their products in the wake of recent enforcement actions.
The Australian financial services regulator has brought its fourth greenwashing civil penalty action, alleging that Fiducian Investment Management Services engaged in misleading conduct regarding its ESG fund.
Judge finds no evidence of pecuniary loss in Spence v American Airlines – a class action dispute over ESG proxy voting in US pension funds – but enjoins the airline from any future ESG-related shareholder proposals.
Under Spain’s new rules, more entities will be required to report on climate change financial risks, calculate their carbon footprint and publish an emissions reduction plan, write Elisabeth de Nadal, head of sustainability, business and human rights at Cuatrecasas in Barcelona, and associate Joaquín Lozano.
The California Air Resources Board has published a preliminary list of 4,160 companies that are in-scope of either SB253 or SB261 – its emissions and climate-related financial risk disclosure rules.
Forty-seven US senators have written to the US Environmental Protection Agency to challenge its proposal to rescind the 2009 finding that greenhouse gases endanger public health.
The European Commission is considering a further one-year delay to the Deforestation Regulation – blaming IT systems and disruption to businesses whilst denying a link to recent criticism from the US.
In response to escalating climate risks, Spain has introduced binding emissions reporting obligations and outlined a €32 billion Climate Emergency Pact. Together, these measures signal a decisive shift from policy to enforceable regulation, say Herbert Smith Freehills Kramer partner and EMEA co-head of ESG, Iria Calviño, and senior associate Leonie Timmers.
Lee Zeldin, EPA administrator, says the move will save American businesses up to US$2.4 billion in regulatory costs while maintaining the agency’s statutory obligations under the Clean Air Act.
In response to an inquiry carried out by the European Ombudsman into the procedures behind the Omnibus Simplification Package, the European Commission says that the Better Regulation Guidelines are an “internal toolkit” and not a set of legally binding requirements.
“It is the agency’s responsibility to determine whether its Final Rules will be rescinded, repealed, modified, or defended in litigation,” says the US Court of Appeals for the Eighth Circuit regarding the fate of the controversial ESG investing rules.
At an OECD event Paul Atkins took aim at double materiality in EU sustainability reporting and called on the IASB to remain focused on financial accounting and avoid using standards “as a backdoor to achieve political or social agendas.”
A court in Texas handed down a preliminary injunction on Friday, temporarily blocking the state’s anti-ESG law – which comes into force on 1 September – from applying to the two proxy advisory services while the case proceeds.
The California Air Resources Board’s public workshop proposed definitions for determining in-scope entities and implementation fees for SB 253 and SB 261.
In a joint statement on a US-EU trade framework, the European Union pledged to address US concerns over the CSDDD and CSRD – together with the EUDR and CBAM.
Aircraft operators need to take care in marketing the use of sustainable aviation fuel, writes Michael Buffham, partner at HFW in London – as he outlines the regulatory frameworks and analyses a recent report which warns of the potential legal risks of making SAF sustainability claims.
European Central Bank president Christine Lagarde has cautioned that proposed changes to EU corporate sustainability reporting rules could restrict the institution’s ability to assess climate-related risks to the Eurosystem.
Two landmark advisory opinions directed at states – one from the ICJ and another from the IACtHR – reinforce the relevance of climate-related due diligence focused on human rights, disclosure and risk management for companies, write partner Juliana Gomes Ramalho Monteiro and associates Marilia Lofrano and Gabriela Trovões Cabral of Mattos Filho in São Paulo.
As the EU sharpens its focus on circular economy initiatives, legal professionals must adapt to a rapidly developing policy and regulatory framework. But the shift towards circularity brings both legal complexity and commercial opportunity, says Jill Shaw, ESG & sustainability lead at A&L Goodbody in Dublin.
EFRAG has launched a two-month public consultation on a major overhaul of the European Sustainability Reporting Standards, aimed at significantly reducing the complexity of sustainability disclosures required under the Corporate Sustainability Reporting Directive.
The European Commission says small and medium-sized businesses not in scope of CSRD will be able to make voluntary disclosures – which, it argues, will aid in responding to requests for information from large financial institutions and companies.
In contrast to the anti-ESG sentiment taking hold in some parts of the world, Kenya is steadily building a comprehensive ESG framework – with new policies on climate risk, sustainability reporting and green finance taking shape. Dominic Indokhomi, partner at Bowmans in Nairobi, takes a look at the country's progress.
A report by a UK parliament joint committee recommends import bans for goods found to be made with forced labour – as it warns the UK’s voluntary approach to due diligence in supply chains is not working.
The European Commission says it has decided to refer France to the Court of Justice of the European Union over its labelling requirements for waste sorting – as it warns Germany and Estonia over their failure to correctly transpose the Single-Use Plastic Directive.
The US proxy advisory services company says Senate Bill 2337 is “unconstitutionally vague, chilling Glass Lewis’ speech by defining the Act’s requirements with intensely politicized terms that have no agreed meanings.”
The SEC “has no intention of allowing the Climate-Related Disclosure Rules to go into effect,” says commissioner Caroline Crenshaw, after the US regulator tells the Eighth Circuit it will not clarify its position on the rules.
The International Court of Justice says in its landmark advisory opinion that fossil fuel exploration licences, subsidies and production could constitute “internationally wrongful act[s]” which are attributable to states.
Four orders issued by the White House allow named chemical manufacturers, coal-fired power plants, oil refineries, medical sterilisation facilities and more to bypass for two years the “severe burdens” placed on them by US Clean Air Act national emissions standards.
New Zealand’s early adoption of mandatory climate disclosures, evolving stance on methane emissions and increasing ESG litigation provide important lessons for other jurisdictions, says Hannah Bain, special counsel and head of Russell McVeagh's climate change practice.
“Lula will have to veto it,” says NGO Observatório do Clima, echoing many other groups which view Congress's passing of the Environmental Licensing Bill as a major setback to environmental protections.
The phrase ‘sustainable aviation fuel’ could leave airlines and investment management companies open to lawsuits from consumers and shareholders, says Olivia Moyle at Opportunity Green. She spoke with Forward Law Review about the NGO’s new report on SAF.
European Ombudswoman Teresa Anjinho has asked the European Commission to explain in detail why it failed to carry out a series of procedural steps - required under internal rules - in preparation for the Omnibus simplification package amending the CSRD and CSDDD.
The government says the long-trailed taxonomy “would not be the most effective tool to deliver a green transition” and that other policies are better suited to accelerate net zero investment and to limit greenwashing.
In a recent informal ministerial meeting, Danish ministers met with EU commissioners to discuss a joint effort to secure a legally binding instrument on plastics pollution ahead of UN negotiations in August.
The commission tells Forward Law Review that the chemicals omnibus was “carefully designed” through an “inclusive and transparent” consultation – after ClientEarth accused it of maladministration over its proposals.
The US president pledges to end taxpayer support for “unaffordable and unreliable” green energy sources – and restrict supply chains controlled by “foreign adversaries”.
Will UK transition proposals raise compliance stakes for in-house counsel? Doug Bryden, partner at Freshfields, talks to Forward Law Review about the UK’s consultation on sustainability reporting and transition planning.
The Inter-American Court of Human Rights says states have legal obligations to mitigate GHGs, make reparations for damage caused by climate change – and regulate companies with high emissions.
The European Commission has launched a public consultation to extend its Carbon Border Adjustment Mechanism to cover products downstream from goods currently in scope – with a particular focus on steel and electricity.
The UK government is weighing ‘comply or explain’ against more stringent transition plans – aiming for investor confidence without stifling competitiveness. With analysis from Becky Clissman, counsel at Ashurst, and James Hay, principal sustainable finance advisor at Pinsent Masons.
The European Commission’s proposal for the 2040 climate target includes the potential use of “high-quality international carbon credits” from partner countries aligned with Paris Agreement objectives.
While the UK government’s consultation on its Sustainability Reporting Standards reflects a direction of travel, there remains uncertainty for in-house counsel over the scope and timing of the standards. Samantha Brady at Slaughter and May talks to Forward Law Review about the government’s proposed amendments.
The environmental NGO says that the EU’s Omnibus Simplification Package potentially violates numerous legal principles – and warns that breaches of essential procedural requirements could invalidate the legislation.
Among other significant proposals, the European Council says CSDDD thresholds should be increased to 5,000 employees and a €1.5 billion net turnover – and that the focus should change from an entity-based approach to a risk-based approach.
The court found that the producers do have standing – and so reversed a lower court’s order dismissing their challenge to California’s 2013 Clean Air Act waiver that governs the adoption of emission standards for new vehicles.
Amendments to Canada’s Competition Act recently introduced environmental certificates to encourage business collaboration on climate and environmental goals, write McMillan partners Neil Campbell, Radha Curpen, Sharon Singh and Beth Riley and associate Claire Lingley.
Hogan Lovells partner Valerie Kenyon and senior associate Olivier Swain in London examine the ESG-focused regulatory challenges faced by data centres operators in the EU and UK.
The guidance comes in the wake of the 2024 Finch Supreme Court ruling that downstream GHG emissions must be considered in environmental impact assessments.
The Corporate Human Rights and Environmental Due Diligence Bill is the first legislative initiative focusing on human rights and the environment under the new government – which has stated its intention to focus on corporate sustainability.
California and 10 other states have filed a lawsuit challenging the Trump administration’s recent decision to revoke the state’s authority to set its own vehicle emissions standards.
The US Environmental Protection Agency aims to abandon rules issued during the Biden administration for new and existing fossil fuel-fired power plants that were founded on the US Clear Air Act ‘endangerment finding’.
The government says that it will introduce a bill by the end of the year to ratify the BBNJ Agreement, which introduces marine protected areas and environmental impact assessments for international waters.
Two environmental groups argue that the government’s emissions reduction plan fails to fulfil basic requirements of the law – and say their lawsuit is the world’s first “to challenge a government’s heavy reliance on tree planting to achieve climate targets”.
The DC district court upheld the Securities and Exchange Commission's amendments to Rule 14a-8, which govern shareholder proposals – dismissing the plaintiffs’ claims that they were introduced to inhibit ESG proxy voting.
The Canadian Competition Bureau has issued its final guidance on environmental marketing claims to help businesses comply with new anti-greenwashing provisions of the Competition Act.
Regulators in France, the UK and the US are increasing efforts to tackle misleading environmental claims – making robust, verifiable sustainability practices a legal and reputational imperative, write White & Case partners Sonja Hoffmann and Yann Utzschneider and associates Spencer Beall and Janina Moutia-Bloom.
The United Arab Emirates’ new legislation introduces mandatory emissions reporting, climate risk disclosure and third-party verification requirements, together with fines for non-compliance. Greenpeace calls the new regime “transformative”.
African businesses are likely to be widely affected by new EU corporate disclosure rules on human rights and sustainability, write partner Kate Paterson and associate Sibongile Sibeko at Bowmans in Johannesburg – and may face serious consequences if they fail to act.
The new rule says that proxy advisors can only make recommendations concerning Texas-based companies based on purely financial interests – but Glass Lewis has called it “rushed” and far removed from industry best practice.
Plaintiffs have pledged to appeal the New Mexico Court of Appeals’ dismissal of a lawsuit alleging the state has failed to uphold its constitutional duty to protect public health and the environment from the harms of oil and gas pollution.
The rule – which allowed ESG considerations in 401(k) investment plan decisions – will be rescinded in the US Department of Labor’s spring regulatory agenda.
Thames Water has been fined by the national regulator for breaches of rules pertaining to its wastewater operations and dividend payments – and served with an enforcement order to bring its infrastructure up to standard.
The investment management firm says the latest intervention from the DOJ and FTC in the ESG antitrust case rests on an “absurd theory” that coal companies conspired with their shareholders to reduce coal production.
The investigation was announced after the Ombudsman received a complaint from eight NGOs detailing the European Commission’s alleged failure to comply with its own ‘Better Regulation Guidelines’ in preparing the Omnibus package to amend the CSRD and CSDDD.
The European Commission says that it has carried out a “coordinated investigation” and has notified the Chinese online fast-fashion retailer that several of its practices are in breach of EU law.
The US Senate voted 51–44 on 22 May to revoke California’s authority to set its own vehicle emissions standards, effectively sinking the state’s plan to ban new petrol-powered car sales by 2035. California governor Gavin Newsom says the state will fight the repeal in court.
“The main challenge to arriving at a shared UK-EU emissions trading system and dispute resolution mechanism is the ever-changing legal framework for UK-EU trade itself.” Roger Matthews and Rupert Ekblom at Dentons talk to Forward Law Review about the linked carbon border adjustment mechanism.
The General Court of the European Union has affirmed 2022 rules restricting bottom trawling in marine protected areas in the German North Sea after a challenge from a German fishing group.
The European Free Trade Association Court issued an advisory opinion on environmental impact assessments as part of Greenpeace’s litigation against the Norwegian state’s North Sea fossil fuel permitting.
Rescinding the rule would be “a diversionary tactic to avoid answering the key questions of statutory authority and compliance with the APA,” said SEC chair Marc Uyeda in comments at the SEC Speaks conference.
Companies with under 750 employees and up to €150 million in turnover or €129 million in assets would access certain SME benefits, the European Commission says - as it also plans to push back battery due diligence rules by two years.
Equinor says construction of its offshore wind project off the coast of New York will resume despite the Trump administration’s April moratorium on all offshore wind development.
The United Kingdom and the European Commission have agreed to work towards establishing a link between the two jurisdictions’ emission trading systems – six months before the UK becomes subject to the EU’s Carbon Border Adjustment Mechanism.
Ten NGOs have submitted an amici curiae in support of a lawsuit that challenges the Trump executive order halting the development of wind power – calling the president's views “scientifically baseless”.
The US Environmental Protection Agency has announced that it will ‘rescind’ some PFAS regulations and push back compliance on others – as the EU prepares a ban and 3M settles a lawsuit with New Jersey at a cost of US$450 million.
Federal law does not pre-empt the plaintiffs’ state law claims, says the state of Colorado’s highest court in an opinion which diverges from recent judicial decisions on climate action.
The European Commission has amended state aid rules to allow NGOs an eight-week window to request reviews of decisions to establish whether they contravene EU environmental law.
The European Central Bank says that its policies may be adversely affected by the proposed Omnibus Simplification Package – which, it argues, could significantly limit stakeholders’ access to important information.
Changes to the EU CSDDD should not jeopardise alignment with international standards on responsible business conduct or create blind spots where human rights abuses go undetected and unaddressed, says the Office of the UN High Commissioner for Human Rights.
The US Department of Justice has announced lawsuits against New York, Vermont, Hawaii and Michigan in a bid to shut down “unconstitutional” climate superfunds and state actions against energy companies.
The EU’s decision to simplify its Deforestation Regulation is good news, says Lucy Blake at Jenner & Block – the due diligence requirements were stringent and onerous, particularly for businesses with complex global supply chains.
“Threatening law firms and lawyers because they have represented or employed political opponents of the Trump administration or have expressed viewpoints disfavored by the administration is a textbook violation of the first amendment,” say 20 US attorneys general in an open letter.
A district court has rejected arguments by members of the travel industry that The Hague’s advertising ban conflicts with their rights under the Dutch constitution and EU law.
“A higher ambition proposal was really on the table until the last minutes of the negotiation.” NGO Opportunity Green takes Forward Law Review behind the scenes of the “intense and tumultuous” talks that led to the historic IMO Net-Zero Framework for shipping.
The Trump administration issued an executive order in April focused on eliminating state laws that regulate emissions or impose liabilities on energy companies. Kenneth Markowitz at Akin explains to Forward Law Review the potential issues the attorney general will face.
An Eighth Circuit appeals court judge has granted an abeyance after intervenors in State of Iowa v SEC filed a motion to suspend the ‘unnecessary’ case.
The US Chamber of Commerce complains that the EU Corporate Sustainability Due Diligence Directive will require large US companies to “meet overly prescriptive human rights and environmental due diligence requirements that conflict with US federal and state laws.”
A group of NGOS led by ClientEarth has challenged the decision-making process behind the EU’s Omnibus Simplification Package, calling it “undemocratic, untransparent and rushed”.
The US Department of Labor has requested the suspension of appeal court proceedings while it considers rescinding the Biden-era rule which allows fiduciaries to consider ESG factors in retirement funds.
The study analysed 21 OECD countries which implemented carbon pricing policies between 1990 and 2022 and argues that a government’s position constitutes a decisive element for climate policy measures.
The ACCC says Clorox made misleading representations to consumers that some of its Glad kitchen and garbage bags were partly made of recycled ocean plastic – in a judgment which considered marketing copy in tandem with packaging colour and imagery.
The International Maritime Organisation will impose limits on emissions from shipping from 2027, introducing a levy for vessels that exceed the limits – after the US walked out of talks and threatened “reciprocal measures”.
A newly formed coalition between the Christian Democrats and the Social Democrats says it supports the European Commission’s Omnibus and will implement the CSDDD in a way that is minimally bureaucratic and easy to enforce.
The two governments have launched a joint consultation on the planned reforms, which they say will slash red tape, make permitting more “agile and responsive” and introduce more stringent safeguards.
In a letter, the Financial Services Committee says the SEC has “lost sight of its mission to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation.”
An experiment examined whether purchasing managers can reliably differentiate between greenwashed and certified sustainable products – and found that they could not.
Everything in society relies on natural capital so it must be protected, writes Henry Vane at environment-focused firm Lux Nova. This will require a combination of government intervention and market forces – and the help of lawyers.
A group of NGOs is suing the New York State Department of Environmental Conservation for failing to issue regulations that ensure the state achieves its statutory greenhouse gas reductions.
Regulatory Guide 280 provides guidance for entities that are required to prepare a sustainability report containing climate-related financial information under Chapter 2M of the Corporations Act 2001.
The US Environmental Protection Agency says President Trump may provide exemptions for polluters if they email by the end of March – as the SEC announces it will no longer enforce climate disclosure rules.
The NGO is supporting nine Spanish plaintiffs challenging pollution from industrial pig farming – in an attempt to build on the ECtHR decision in Cannavacciuolo, which held that environmental pollution can threaten the right to life.
The government-backed pioneering green finance standards were introduced on 25 March and are, the government says, the first standard for collective nature markets of its kind in the UK.
The European Commission has announced delays of two years for CSRD application and one year for CSDDD transposition and application for large companies – so the EU can compete, it says, in an “unstable and sometimes hostile geopolitical context”.
Maritime NGO Oceana appeared in court today to dispute the UK government’s decision to award 31 exploration licences in UK waters, citing a severe threat to marine life – and to argue for the application of the landmark Finch decision.
The Cologne Regional Court upheld an environmental NGO’s claims that the airline’s ‘CO2 offset’ advertisements were misleading and set out the penalties for any further violations of Germany’s Unfair Competition Act.
Youth plaintiffs in Natalie R. v State of Utah were asked to amend their claim after the state Supreme Court affirmed a lower court decision that ruling on fossil fuel policy would amount to little more than symbolic action.
Companies that integrated ESG teams into complaint responses often engaged more constructively – emphasising long-term reputational and operational benefits over short-term legal risk mitigation, writes Sheri Meyerhoffer, Canada’s former Ombudsperson for Responsible Enterprise.
The European Commission announced on 19 March a white paper for European defence-readiness by 2030 and an action plan to efficiently decarbonise the steel and metals industry.
As defence budgets expand, financial institutions and fund managers will need to clarify their approach to defence alongside their ESG commitments, writes Rachel Lowe, special regulatory counsel at Proskauer in London.
The climate action charity has called for feedback on its draft revised Corporate Net-Zero Standard, which introduces tailored requirements based on company size and geography and greater emphasis on procurement and other non-emission metrics.
The government has implemented the act – originally given assent in July 2024 – to create “a just transition to a low-carbon economy, ensuring that climate action goes hand-in-hand with economic empowerment and job creation”. But the implementation of some provisions has been delayed and questions remain regarding its enforcement.
In a letter to Congress, almost 200 NGOs say they have “reason to believe that the fossil fuel industry and its allies will use the chaos and overreach of the new Trump administration” to shield itself from liability.
The California air pollution regulator hits back at a Calibrate media campaign, calling it "the auto industry’s latest attempt to undermine California’s public health goals by creating an artificial crisis and misleading consumers.”
Amidst a barrage of environmental rollbacks, Lee Zeldin announces the EPA will revisit the rule which designates CO2 and methane as dangerous pollutants – calling it “an agenda that throttles our industries, our mobility, and our consumer choice while benefiting adversaries overseas.”
Bill Hagerty calls the EU’s Corporate Sustainability Due Diligence Directive an “affront to US sovereignty” – and proposes legislation that would ban swathes of American companies from complying with it. With comment from Michael Littenberg at Ropes & Gray.
Proposals aimed at boosting diversity and inclusion in UK financial services have been shelved amidst concerns over reporting burdens – although the regulator says “an appropriate focus on diversity and inclusion in the culture of the firms we regulate can deliver improved internal governance, decision-making and risk management.”
“Switzerland has to return to the drawing board,” says climate group KlimaSeniorinnen Schweiz, as the Council of Europe tells Switzerland that it must present more evidence by September that it is complying with the landmark ECtHR decision.
ClientEarth has published an open letter, saying the Omnibus proposals send a “clear political signal” that the EU is deprioritising human rights and environmental protections.
The complaint, brought by nineteen Republican states, sought a ruling to prevent state-law tort and nuisance lawsuits. Justice Thomas dissented, saying the court should hear a complaint which involves nearly half of US states and alleges “serious constitutional violations.”
“We must rethink ESG mechanisms that often wrongly exclude all defence investment as ‘unethical’” say UK MPs, who argue that ethical labels may be hampering the country’s ability to ramp up defence spending – whilst France also considers restoring its defence industries to ethical investment status.
California and four other states have proposed legislation that would sidestep any federal attempts to reduce drinking water standards – with specific reference to PFAS.
The Environmental Protection Agency head was given 30 days to report on the Clean Air Act’s endangerment finding – which enables federal regulation of six major greenhouse gases – with the possibility of disapplying it. Kenneth Markowitz at Akin explains why abandoning the finding may lead to a slew of state-level climate disputes.
What does the European Commission’s Simplification Omnibus mean for the EU Sustainable Finance Framework? By Heike Schmitz, partner and co-head of ESG (EMEA) at Herbert Smith Freehills.
Biden's neutralisation of a Trump-era rule that forbade ERISA fiduciaries from considering nonpecuniary factors when making investment decisions is upheld in State of Utah v Vince Micone. “It permits, in full accord with the fiduciary’s duties, a fiduciary to look to collateral factors to break a tie,” a federal judge said.
The European Court of Auditors (ECA) has released a report which says that the European Union has improved its regulations on pollution from ships – but significant implementation weaknesses mean that member states are failing to enforce them.
The US Environmental Protection Agency under Lee Zeldin alleges “financial mismanagement, conflicts of interest and oversight failures” by the previous leadership and demands an investigation of Biden-era NGO funding – amid reports of pushback from a US attorney and a DC judge.
Following last week's Omnibus announcement, the European Union has published its draft proposals to simplify the taxonomy – claiming a 66% reduction in reporting data points.
“Widespread adoption of mandatory rules suggests that even if regulatory requirements fluctuate in certain jurisdictions, companies remain likely to face increasing global compliance obligations,” it says.
On the same day the EU published its Omnibus package, senior members of congress wrote a letter urging the Trump administration to “support European calls to indefinitely pause CSDDD” – while an earlier letter from 26 state officials demanded a US investigation of EU sustainability directives.
Introduced on the same day as the Omnibus Simplification Package, the plan will invest €100 billion in accelerating decarbonisation and promoting industrial competitiveness.
The controversial Omnibus Simplification Package introduces a raft of substantial changes to reporting requirements, including a focus on direct business partners only for CSDDD and a two-year reporting postponement for companies currently in the scope of CSRD. With comment from Silke Goldberg, Sarah Ries-Coward and Heike Schmitz at Herbert Smith Freehills.
“Lots of companies want to contribute to biodiversity,” says Bart Van Vooren at Covington, “but the stacking of one benefit-sharing obligation after another has created a complex regime that is difficult to navigate.” First proposed at COP 16, the fund launched this week – but questions remain over how it will work.
The EU Council presidency and the European Parliament have agreed to revise the Waste Framework Directive to reduce food waste and develop a more sustainable textile sector – with potential increased levies for fast-fashion brands.
Forward Law Review asked the commission six key questions on its forthcoming Omnibus Simplification Package – covering its announcement date, reporting timelines, the potential inclusion of CBAM, the impact of politics, and potential wider legislative changes. Here we present the commission’s lengthy response in full.
“Political bodies decide independently on which specific climate measures Sweden should take,” says the Supreme Court of Sweden – as a Californian court dismisses the notion that children are a discrete class who experience the effects of climate change to a greater degree.
Germany joins France, Denmark and Spain in publishing position papers on the forthcoming Omnibus – but the scale of their recommendations varies significantly.
With Omnibus Simplification Package scheduled to be revealed next week amidst a turbulent political environment, Forward Law Review canvassed practitioners on their concerns and predictions for the EU’s plans for streamlined corporate sustainability reporting. Comment from Rebecca Perlman at Kirkland & Ellis, Rachel Lowe at Proskauer, Jill Shaw at A&L Goodbody and Jacquelyn MacLennan at Edinburgh University Law School.
Under Lee Zeldin’s stewardship, the US agency is looking to review the Clean Air Act, California’s low emissions vehicles rules and funding for NGOs amounting to $20 billion.
“The rule is deeply flawed and could inflict significant harm on the capital markets and our economy,” says SEC chair Mark Uyeda – a view rejected by fellow commissioner Caroline Crenshaw who argues that this position was arrived at “unilaterally”.
Senate bills 3697 and 3456 mandate disclosures of climate-related financial risks and carbon footprints for large companies that operate in New York state. Versions of both bills were tabled in the 2023-2024 legislative session.
“The vast majority of countries have indicated they will submit new plans this year,” says the UN climate change executive secretary – as over 90% of countries miss the deadline for setting out their GHG emissions reductions.
The American Chamber of Commerce to the EU calls for “immediate, bold action” on Omnibus simplification, while the US Commerce Secretary says he will use “all available trade tools” to respond to reporting burdens placed on US companies.
The European Commission is asking for feedback on a mechanism which allows the public to request a commission review of certain state aid decisions to establish whether they contravene EU environmental law.
Ahead of the forthcoming Omnibus Simplification Package, a report by the EU’s Platform on Sustainable Finance says reduced reporting obligations, a review of the ‘do no significant harm’ criteria and the use of estimates will reduce companies’ reporting burdens by over a third.
Citing the recent Spence v American Airlines judgment, a group of state finance officials has written to the SEC and DOL, urging them to introduce rules and enforcement “to monitor the ESG and DEI activities of fiduciaries and asset managers, including heightened scrutiny of proxy voting activities.”
The delivery and logistics services group was found to be in breach of consumer rules over sustainability claims made on its website and in communications with customers.
Three European investor membership bodies voice concerns about the forthcoming Omnibus and call on the European Commission to “preserve the integrity and ambition of the EU’s sustainable finance framework”.
“It's very surprising to us that in a system that is guarded by rule of law that this kind of amendment is possible,” the NGO tells Forward Law Review as it challenges a December 2024 European Commission decision to restrict public access to documents.
Although the narrative of Argentina’s current administration is aligned with the ESG backlash movement, the country’s ESG regulatory landscape has not significantly changed since President Milei took office, writes María Victoria Tuculet, a financial services and ESG partner at Bomchil in Buenos Aires.
The UK published its 2035 Nationally Determined Contribution (NDC) emissions reduction target on 30 January 2025. The submission provides “information to facilitate clarity, transparency and understanding” on the UK’s NDC target to reduce all greenhouse gas emissions by at least 81% by 2035 compared to 1990 levels.
Rather than request feedback on the specifics of a taxonomy, the government asked whether a taxonomy should exist at all. With commentary from Rachel Richardson at Macfarlanes.
“Other omnibuses for different sectors will follow,” says Ursula von der Leyen as the EU publishes the official version of the Competitiveness Compass.
“It is no secret that our water system needs fixing,” says UK environment secretary Steve Reed as the Environment Agency announces 24,000 actions water companies must take over the next five years to meet their legal requirements.
The European Commission is adding four supplementary acts to legislation responsible for scaling up the manufacturing capacity of net zero technologies and boosting the competitiveness of EU industry crucial for decarbonisation.
The European Commission pledges “proportionate regulation adapted to companies’ size” in forthcoming Simplification Omnibus, as a leaked document reveals planned changes to sustainable finance reporting, sustainability due diligence and the taxonomy.
Amid allegations that companies with well-documented links to Uyghur slave labour are “dumping” their goods in the UK, the government says that it is taking steps to revisit the country’s decade-old Modern Slavery law - and has launched a new inquiry.
But PFAS are still needed in some industrial sectors where no alternative exists, says the European Commission as it prepares to ban 'forever chemicals’ from consumer products.
The European Commission is likely to propose a ban on so-called 'forever chemicals' -Perfluoroalkyl and Polyfluoroalkyl Substances (PFAS) - with exemptions for industrial use.
“It is creating further confusion and false incentives within the business community,” say practitioners, arguing that concerns over sustainability reporting burdens can be met without reopening legal texts.
The Platform on Sustainable Finance has called for feedback on its draft proposals, stating that the EU taxonomy “should eventually encompass a much larger share of economic activities”. Rachel Richardson at Macfarlanes explains why this review will be welcome to many market participants.
As the European Council meets to discuss the ‘Omnibus Regulation’, the president of the European Commission told the World Economic Forum in Davos that the EU is being held back by “unnecessary red tape” – including its sustainable finance and due diligence rules – and that the commission intends to deliver a ‘28th Regime’.
The European Financial Reporting Advisory Group (EFRAG) has published a paper, Understanding the synergies between ESRS and EMAS, which aims to help entities that report under both the European Sustainability Reporting Standards (ESRS) and Eco-Management and Audit Scheme (EMAS) frameworks.
Hino Motors Ltd has reached criminal and civil resolutions with multiple US agencies over the submission of false and fraudulent engine emission testing and fuel consumption data. It includes the EPA’s second-largest criminal fine for vehicle air pollution.
The California Air Resources Board has announced the withdrawal of a number of clean air laws that it submitted for approval by the United States’ Environmental Protection Agency (EPA) on 14 January.
The Bank of Tanzania issued new guidelines on 10 January, under which financial institutions must integrate climate and sustainability risks into their governance and reporting frameworks.
The departure of the six largest US banks from the net zero initiative reveals a major split between US and EU approaches to antitrust law and sustainable finance. With commentary from Charles Crowne and Aqeel Kadri at Osborne Clarke.
Over the last five years, the incidence of environmental, social and governance (ESG)-related litigation involving retirement funds globally has grown about 100% per year, writes David Geral, partner at Bowmans in Johannesburg. In South Africa, it is no longer a question of if, but when, the first retirement fund will face litigation.
The US government has released regulatory guidance on its clean fuels production credit – as the EU’s rules on sustainable aviation fuel come into effect.
The European Banking Authority says its new guidelines, effective 11 January 2026, will “contribute to ensuring the safety and soundness of institutions as ESG risks intensify and the EU transitions towards a more sustainable economy”.
Timothy Stutt and Suzannah Hewson of Herbert Smith Freehills in Sydney talk to Forward Law Review about the challenges created by the amendments to the Corporation Act and the importance of good data management.
The deadline for EU member states to transpose the Gender Balance on Corporate Boards Directive fell at the end of 2024 – but 12 jurisdictions failed to meet it.
The US Chamber of Commerce and the American Petroleum Institute blast the state’s “attempt to impose strict liability on companies based in other States for their purported shares of global greenhouse gas emissions”.
The government has released its draft environmental claims guidelines six months after the new provisions came into force and businesses became liable for substantial fines.
The Australian government intends to introduce penalties for non-compliance as it pledges to act on 25 of the recommendations made by a report on the 2018 Modern Slavery Act – but has declined to lower the revenue threshold to A$50 million. With commentary by Amanda Lyras at Clayton Utz.
First reporting under the CCDAA is due in 2026 but CARB says it will not take enforcement action for incomplete reporting in the first year – and launches a public consultation while the act’s authors threaten legal action. With commentary from Michael Littenberg at Ropes & Gray and Paul Barker and Julia Waterhous at Kirkland & Ellis.
The UK’s Advertising Standards Authority has banned a Lloyds Bank advertisement that it said made misleading claims about its financing of clean and renewable energy. It also announced a second informal ruling against MSC Cruises for suggesting that liquid natural gas is a green technology.
The Canadian government has announced a GHG emissions reduction target of 45-50% by 2035, although its own advisory board has said this is the minimum it should aim for.
The stock exchange must abandon its board diversity disclosure rules after the US Court of Appeals for the Fifth Circuit held that the SEC was going beyond its remit in approving the decision to force companies to diversify.
The regulation, which aims to combat forced labour in supply chains both in the EU and externally, has been published in the EU’s Official Journal and will apply from 14 December 2027.
In a “significant milestone for Brazil”, President Lula institutes the country’s landmark first cap-and-trade system for GHGs. With commentary from Manuela Demarche and Renata Amaral of Trench Rossi.
The government failed to fully assess the impact of its energy plans upon the rights of current and future generations of children – and therefore acted unlawfully, a court has ruled. With analysis from Chandni Gopal, partner at Webber Wentzel in Johannesburg.
The Swiss government has opened a consultation on amending the Ordinance on Climate Disclosures – after the European Court of Human Rights found in April that the country had “critical gaps” it its domestic regulatory framework.
Listed companies – and others that “have a significant weight in the jurisdiction” – will be required to fully adopt Hong Kong’s ISSB-aligned standards by 2028.
The investment bank says it is focused on the “increasingly elevated sustainability standards and reporting requirements imposed by regulators around the world” – as US Republican lawmakers and enforcers continue to rail against the role of the financial services industry in the drive to achieve net zero.
The project assesses the climate policies of 30 jurisdictions with the help of pro bono contributions from 48 law firms and aims to address the “implementation gap” between climate targets and results. The team behind the initiative and lawyers on its advisory board talk to Forward Law Review.
The EUDR is now expected to apply from 30 December 2025 – along with an ‘emergency break’ – after the European People’s Party abandoned its controversial no-risk amendment.
A KPMG survey on sustainability reporting found that while 80% of all corporations use materiality assessments, larger companies are more likely to use double materiality processes that assess their impact on society and the environment – and how this affects their financial performance.
The new rules ensure oversight by the European Securities and Markets Authority and aim for greater consistency and transparency in rating ESG products across the European Union.
Ursula von der Leyen announced that the European Commission is looking at reducing the corporate sustainability reporting burden by folding the taxonomy, CSRD and CSDDD into a single piece of legislation.
Manuela Demarche Mello of Trench Rossi in São Paulo talks to Forward Law Review about how the Brazil-US energy partnership will align with Brazil’s sustainability-focused Nova Indústria policy.
