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The Court of Appeal Judgment in the Adler Restructuring Plan: Pari Passu is Back!

On 23 January the Court of Appeal unanimously overturned the High Court’s decision to sanction Adler’s restructuring plan, following a successful challenge from an ad hoc committee of noteholders (the AHG). The judgment is...more

The 2023 Restructuring Market Wrap-Up

As 2024 gets underway, 2023 will be remembered as the year that King Charles III’s coronation captured our attention with its many (and occasionally bizarre) storied traditions and customs and, of course, for the passing of...more

Comet: The Court of Appeal provides timely guidance regarding unlawful preferences

Overview - The Court of Appeal has overturned the decision of the High Court in Carton-Kelly v Darty Holdings SAS, providing welcome clarity for directors of distressed companies when considering whether to make payments...more

Sustainable Business Group Urges EU to Cut GHG Emissions 90% by 2040

On September 5, 2023, the Corporate Leaders Group Europe (CLG Europe) published a position paper urging the European Union to cut its greenhouse gas (GHG) emissions by at least 90% by 2040, and asked EU member states to...more

Assessment of Major Banks Shows Disclosure Gaps in Finance Directed Towards Climate Solutions

The Transition Pathway Initiative (TPI), in partnership with the Grantham Research Institute on Climate Change and the Environment, conducted a study “[t]racking progress with the TPI Net Zero Banking Assessment Framework.”...more

EFRAG and GRI Announce Interoperability in Impact Reporting Schemes

The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) released a joint statement announcing the interoperability of their respective reporting standards, enabling companies subject...more

UK Government to Publish Guidance on Public Sector Emissions Monitoring and Reporting

In August 2023, the UK government announced that it would publish guidance on emissions monitoring and reporting for public sector organizations in order to help achieve its aim to reduce direct greenhouse gas emissions from...more

S&P to Apply Modeling to Address Missing Company Disclosures For ESG Ratings

In August 2023, S&P Global announced that it would be changing its approach to its ESG Scores on corporate sustainability performance, citing inconsistent company disclosures. The “S&P Global ESG Scores Methodology” is an...more

The Economics of Biodiversity: UK Introduces Sweeping Inquiry Into Role of Private Finance in Nature Recovery

In August 2023, the UK Parliament’s Environmental Audit Committee launched an inquiry into the current and future role of private finance in nature recovery, in order to meet its goal of reaching Net Zero by 2050 while...more

Investor Groups Raise Concerns Over European Sustainability Reporting Standards

On July 31, 2023, the European Commission adopted the long-anticipated European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The...more

UK Financial Regulator Proposes Reporting Template to Enhance Transparency of Shareholder Voting

Amid ongoing scrutiny over proxy voting (particularly in relation to ESG-related resolutions), the UK’s financial regulator, the Financial Conduct Authority, has launched a consultation aimed at developing a vote-reporting...more

UK Climate Change Committee’s 2023 Progress Report Urges Action to Meet Climate Targets

The UK Climate Change Committee (CCC) recently released its 2023 statutory report, evaluating the UK’s progress towards reducing greenhouse gas emissions and meeting carbon reduction targets. This report, mandated by the...more

U.S. and UK Announce Partnership on Clean Energy Transition

The United States and the United Kingdom announced a partnership to address a range of global challenges, including the transition to clean energy. As part of the partnership, announced on June 9, 2023, the two countries...more

UK Regulator Raises Concerns over the Sustainability-Linked Loans Market, Including Potential Greenwashing

On June 29, 2023, the Financial Conduct Authority, the UK’s financial markets regulator, released a summary of its concerns over the market for sustainability-linked loans (SLLs). Responding to concerns that banks overstate...more

EU’s General Court Dismisses Action by MEP Against the Commission’s Inclusion of Nuclear Energy and Natural Gas in the EU Taxonomy

On June 21, 2023, the General Court of the European Union rejected an action brought by a Member of the European Parliament (MEP) seeking to annul European Commission legislation that identified certain activities related to...more

Science-Based Targets Initiative Releases Consultation Papers for Financial Institutions, Highlights Need for Renewable Power...

In June 2023, the Science Based Targets initiative (SBTi) published a draft of its Financial Institutions Net Zero (FINZ) Standard to enable financial institutions to establish targets consistent with achieving net-zero...more

EFRAG Seeks Input on Draft Response to ISSB’s Proposed Internationalization of Accounting Standards

On June 2, 2023, the European Financial Reporting Advisory Group (EFRAG) issued a draft letter requesting comments on the International Sustainability Standards Board’s (ISSB) proposal to improve the international...more

Energy Companies’ Advertisements Banned by UK Regulator Despite Being Factually Accurate

The UK’s advertising watchdog, the Advertising Standards Authority (ASA), has banned recent advertisements by three oil and gas majors. The advertisements, by Shell, Repsol and Petronas were banned on the basis of...more

Italian citizens Sue Oil Supermajor To Compel Accelerated Emissions Reductions

On May 9, 2023, Greenpeace, fellow climate change activist group ReCommon and 12 Italian citizens from regions affected by impacts of climate change announced their intention to file a first-of-its-kind lawsuit in Italy...more

IAASB Public Consultation on Proposed Sustainability Assurance Standard to Begin in July

In April, the International Auditing and Assurance Standards Board (IAASB) announced that the public consultation period for its proposed new sustainability assurance standard will begin in late July or early August 2023...more

EU’s Global Gateway: €18 billion of financing announced for Climate Action and Clean Energy

On April 28, 2023, the European Commission and the European Investment Bank (EIB) announced their intention to jointly provide €18 billion in funding to finance projects covering climate action, clean energy and connectivity...more

Greenpeace Sues European Commission Over Inclusion of Gas and Nuclear in EU Taxonomy

On April 18, 2023, eight Greenpeace organizations (the organizations) filed a lawsuit against the European Commission at the European Court of Justice following the Commission’s inclusion of natural gas and nuclear energy in...more

ECB Releases Results of 2022 Eurosystem Balance Sheet Climate Risk Stress Test

As part of the European Central Bank’s (ECB) 2021 action plan to incorporate climate change considerations into its monetary policy, the ECB conducted a climate risk stress test of the Eurosystem balance sheet in 2022. Those...more

MPs Call on the UK Government to Accelerate ESG Efforts

On April 25, the UK All-Party Parliamentary Group on ESG (APPG) published a report on environmental, social and governance issues. All-Party Parliamentary Groups are informal groups of Members of the House of Commons and...more

ECB Issues First Reports on Climate Impact of Portfolios

The European Central Bank (ECB) has published its first climate-related financial disclosures. The disclosures provide information on ECB portfolios, including detailing their carbon footprints and exposure to climate risks,...more

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