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UK Advisory Taskforce Releases Recommendations for UK Green Taxonomy Reporting

The Green Technical Advisory Group, which is guiding the UK government’s implementation of a UK Green Taxonomy, has issued detailed advice for the upcoming legislation. In September 2023, the Green Technical Advisory Group...more

Regulatory Updates in Asia ESG - August 2023

As ESG regulation in Asia develops at an increasing pace, Latham lawyers give an update on noteworthy developments across the region....more

UK Announces Sustainability Disclosure Standards Based on the ISSB

The UK standards will aim to increase the comparability and value of reported information for investors. The UK government announced on 2 August 2023 that it will develop standards for company sustainability disclosures...more

European Commission Adopts the European Sustainability Reporting Standards

The adoption of the standards marks a key milestone for reporting under the CSRD. On 31 July 2023, the European Commission (Commission) adopted the European Sustainability Reporting Standards (ESRS), following a four...more

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

The European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into force in January 2023, marks a new era for ESG reporting across Europe (and globally). CSRD is the latest in a wave of new rules...more

European RED III Seeks to Promote the Use of Green Hydrogen

Renewable fuels of non-biological origin would play an expanded role in satisfying EU decarbonisation targets. The European Council has formally endorsed the proposed amendments to Directive (EU) 2018/2001 on the...more

ISSB Issues Global Sustainability Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more

UK Advertising Standards Authority Publishes Updated Guidance on Greenwashing Claims

The ASA conveyed a sense of urgency, as it believes influencing consumer behaviour will be an important part of meeting UK net zero targets. On 23 June 2023, the UK’s Advertising Standards Authority (ASA) published an...more

The Future of Green Marketing: Anticipated Changes to the FTC’s Green Guides

The FTC will likely update Green Guides provisions, impacting corporate decision-making in marketing and throughout the value chain. Latham & Watkins is pleased to present a series of Clients Alerts on environmental,...more

OECD Updates Corporate Due Diligence Guidelines

The Guidelines build on current social, environmental, and technological issues facing businesses following the last update in 2011. The Organisation for Economic Co-operation and Development (OECD) released updated...more

Singapore: MAS Proposes Guidelines for Financial Institutions to Support Financing for Decarbonisation

The forthcoming guidelines will set supervisory expectations to steer financial institutions’ transition planning processes to facilitate decarbonisation efforts by their clients. On 8 June 2023, the Monetary Authority...more

European Commission Eases Requirements in European Sustainability Reporting Standards Consultation

The Commission issued its formal consultation on the ESRS with a number of proposed changes. On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting...more

ISSB Launches Consultation on Future Projects

The public consultation seeks input on the priorities, strategic direction, and future work of the ISSB. On 4 May 2023, the International Sustainability Standards Board (ISSB) launched a public consultation to seek input...more

EU Seeks to Supercharge Sustainable Battery Investment

The EU has implemented a range of measures to promote the sustainability and competitiveness of the battery value chain. Batteries play a crucial role across key sectors of the global economy and society, helping to...more

ESG Initiatives Face Increased Pressure From Potential Antitrust Challenges

A recent letter from 21 state Attorneys General to various asset managers demonstrates a focus on using antitrust and unfair competition laws to oppose ESG efforts. Key Points: ..ESG investing initiatives are not...more

UK Announces Updates to Green Finance Strategy

The government published a new document outlining its existing and proposed objectives to develop the UK’s sustainable economy. On 30 March 2023, the UK government published an updated version of its Green Finance...more

Malaysia to Launch ESG Framework in 2023

The government has announced the launch of ESG standards to help companies transition to renewable energy. On 11 April 2023, the Malaysian government announced that it will introduce a framework on environmental, social,...more

European Commission Consults on Further EU Taxonomy Environmental Objectives

The Commission is also consulting on proposed targeted amendments to the Taxonomy Climate Delegated Act and on the Taxonomy Disclosures Delegated Act. On 5 April 2023 the European Commission opened a consultation on its...more

Focus on Greenwashing: The Latest Regulatory Proposals in the EU and the UK

The latest proposals show the direction of travel in the increasingly expanding web of consumer protection regulation on sustainable products and initiatives. Background - The European Green Deal, presented by the...more

WBSCD Publishes New Guidance on Avoided Emissions to Incentivise Shift to Net Zero

The guidance, published by a key entity behind the Greenhouse Gas Protocol, provides information on reporting of avoided emissions, and eligibility criteria for companies. On 22 March 2023, the World Business Council for...more

UK “Green Day” - Key Policy Measures Announced to Fuel Investment in Green Energy and Achieve Net Zero

The UK government has unveiled a number of measures with the overall purpose of reaching net zero by 2050 and meeting the UK’s climate targets. On 30 March 2023, on what has been called the UK’s “green day”, the UK...more

European Commission Adopts Proposal to Promote Repair of Goods

As part of the European Green Deal ambitions, the proposal encourages sustainable consumption through additional incentives to repair products to reduce waste and emissions. On 22 March 2023, the European Commission...more

European Commission Proposes Net Zero Industry Act and Critical Raw Materials Act

The proposals form part of the Green Deal Industrial Plan and aim to scale up technology and materials for the energy transition. On 16 March 2023, the European Commission (Commission) formally proposed two legislative...more

ESG and Sustainable Finance

Sustainable finance is the practice of redirecting public and private capital towards investments that support ESG goals and outcomes. The market dynamics of sustainable finance are driven by the need for enormous investments...more

ESG and Sustainable Finance in the GCC Region

The rapid growth of ESG and sustainable finance in the GCC region offers substantial opportunities, but also entails significant associated risks. Introduction - The Gulf Cooperation Council1 region (GCC Region) is...more

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