Environmental, Social, and Governance

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ESG and Sustainability Insights: 10 Things That Should Be Top of Mind in 2026

Posted on January 8, 2026

Posted in Air Quality and Climate Change, Environmental, Social, and Governance

This year we expect ESG/sustainability to be influenced by several macro trends, including technology, geopolitics, and capital markets.

By Paul A. Davies, Betty M. Huber, and Michael D. Green

In 2026, we expect that business and legal leaders who successfully disentangle and separate economic, political, and legal risk with a clear strategic focus will be best able to capitalize on ESG/sustainability imperatives.

Interest rates are expected to fall across many key markets, which will likely lead to an…

European Commission Maintains 30 December 2025 Application Date for EU Deforestation Regulation

Posted on October 22, 2025

Posted in Environmental Regulation, Environmental, Social, and Governance

The Commission has proposed new amendments to streamline EUDR obligations, while maintaining the application date for large and medium enterprises.

By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus

On 21 October 2025, the European Commission (Commission) announced a proposal introducing amendments designed to facilitate the implementation of the EU Deforestation Regulation (EUDR). Notably, the Commission proposed to maintain the current application date of 30 December 2025 for large- and medium-sized enterprises, contrary to…

European Commission Proposes Further One-Year Delay to the EU Deforestation Regulation

Posted on October 2, 2025

Posted in Environmental, Social, and Governance, European Environmental and Public Law

A new proposal could delay the EUDR implementation to 30 December 2026, as the Commission cites IT concerns.

By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus

On 23 September 2025, the European Commission (Commission) announced that it will propose postponing the application of the EU Deforestation Regulation (EUDR) by an additional year.

The Commissioner for Environment, Water Resilience and a Competitive Circular Economy sent letters to the European Parliament and the Council indicating…

Singapore Signs Further Implementation Agreements and Announces Nature-Based Carbon Credit Projects

Posted on September 25, 2025

Posted in Carbon Offsets, Environmental, Social, and Governance, Voluntary Carbon Markets

Stock-Images-Places-Asia-Singapore-Singapore-Cityscape-1536x1169

Singapore continues to expand its list of approved host countries, carbon crediting programs, and methodologies that meet the established criteria.

By Paul A. Davies, Michael D. Green, Farhana Sharmeen, James Bee, Kevin Mak, and Qingyi Pan

On September 16, 2025, Singapore signed an implementation agreement on carbon credits in cooperation with Vietnam, expanding the total number of executed implementation agreements to nine. The Ministry of Trade and Industry (MTI) announced: “Singapore is committed to channelling…

South Korea Reintroduces Human Rights and Due Diligence Act

Posted on August 7, 2025

Posted in Environmental, Social, and Governance

High-rise buildings and blue sky Shinagawa, Tokyo, Japan

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

By Paul A. Davies, Michael D. Green, Wonsuk (Steve) Kang, Farhana Sharmeen, and Jiou (Alex) Park

On June 13, 2025, South Korean Representative Jung Tae-Ho reintroduced the proposed “Bill for the Protection of Human Rights and the Environment for Sustainable Business Management” (the Bill). The current draft of the Bill builds upon a similar…

SEC Responds to Eighth Circuit, Asking Eighth Circuit to Rule on Climate Disclosure Litigation

Posted on July 31, 2025

Posted in Environmental, Social, and Governance

Crystal world globe laying on miss surface

The SEC has stated that a ruling would help it determine the relevance of future rulemaking.

By Betty Huber and Austin Pierce

On July 23, 2025 the US Securities and Exchange Commission (SEC or Commission) submitted a status report ordered by the Eighth Circuit in April 2025 on the Commission’s plans with respect to the pending litigation challenging the SEC’s final climate disclosure rules (the Rules).

As a reminder, the SEC approved the Rules — which require companies to disclose…

New Verra Methodology Aims to Create Carbon Credits Through Accelerated Retirement of Coal-Fired Power Plants

Posted on June 18, 2025

Posted in Environmental, Social, and Governance, Power, Oil, Gas, and Minerals

The methodology outlines a three-step approach for obtaining credits: retirement of coal-fired power plants, generation of replacement renewable electricity, and assurance of a just transition.

By JP Brisson, Michael Dreibelbis, Qingyi Pan, and Tal Carmeli

On May 6, 2025, Verra’s Verified Carbon Standard (VCS) published a new methodology to generate Verified Carbon Units (VCUs) through an accelerated retirement of coal-fired power plants (CFPPs). The methodology, titled “VM0052: Accelerated Retirement of Coal-Fired Power Plants Using a Just Transition,”…

European Commission Unveils Two Proposals Impacting the EU Batteries Regulation

Posted on May 28, 2025

Posted in Energy storage, Environmental, Social, and Governance, European Environmental and Public Law

All European Union flags in front of parliament eu

The proposals are part of the broader “omnibus” initiative and would postpone due diligence obligations and introduce a “small mid-cap” category for in-scope companies.

By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus

On 21 May 2025, the European Commission (Commission) published two proposals affecting the timeline and scope of the Regulation concerning batteries and waste batteries (the Batteries Regulation, or EUBR), aimed at streamlining compliance and providing clarity for economic operators within the…

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