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EU Omnibus: The EU Taxonomy – Why?

In 2018, the European Commission set forth a classification system to determine whether businesses are environmentally sustainable. The EU Taxonomy followed the legalistic style of the French Civil Code and flummoxed...more

EU Omnibus: Adjustments to the Carbon Border Adjustment Mechanism — What Do They Mean for Businesses?

European Central Bank President Mario Draghi’s report The Future of European Competitiveness highlights the need for a regulatory environment that enhances Europe’s competitiveness and resilience. Similarly, the Budapest...more

The EU Omnibus — But Where Does It Go?

The first EU Omnibus packages, introduced by the European Commission on February 26, 2025, consolidate proposals across multiple legislative areas, focusing on simplifying regulations in corporate sustainability reporting,...more

New York State Bill Seeks to Impose Greenhouse Gas Emissions Disclosure Requirements

On January 27, 2025, N.Y Sen. Brad Hoylman-Sigal (D), introduced Senate Bill 3456 (“SB 3456”) calling for the adoption of the Climate Corporate Data Accountability Act (“CCDAA”). The bill is substantively identical to...more

AFME EU and UK Approaches to Greenwashing Enforcement in the Financial Market: A Comparison

The briefing contains a mapping exercise and analysis of the approach taken by the European Supervisory Authorities and the U.K.’s Financial Conduct Authority to address risks or concerns relating to such greenwashing. The...more

Dutch Appeal Court Overturns Emissions Reduction Targets on Shell

On April 5th, 2019, environmental activist group Milieudefensie (Friends of the Earth) Netherlands and co-plaintiffs served Shell a court summons alleging Shell’s contributions to climate change violated its duty of care...more

COP 29: Parties at UN Climate Summit Agree on Standards to Launch Global Carbon Market

In an effort to advance a global carbon market, the parties to COP 29 — the United Nations climate conference hosted by Azerbaijan this year — approved important standards for such a market to be developed under Article 6.4...more

The Net-Zero Industry Act

In order to reach its “net-zero” goals, the European Union is continuing to build out a regulatory framework focused on scaling up the investment into the manufacturing and development of “net-zero technologies”. The latest...more

Pecuniary vs. Nonpecuniary Factors: Understanding the Potential Scope of Anti-ESG Restrictions in U.S. State Laws

Executive Summary and Overview- State anti-ESG lawmakers have enacted legislation aimed at restricting investors from considering ESG factors in their investment strategies and decisions by requiring state financial...more

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