- The European Commission has opened a four-week consultation following the publication of a draft implementing regulation for CBAM on 13 May 2026.
- The draft rules explain how the payment of third-country carbon prices can reduce CBAM
The Conclusion of the Sustainability Omnibus Process
The Sustainability Omnibus has led to substantive amendments to the EU CSRD, EU CSDDD, and EU Taxonomy, bringing clarity on next steps.
By Michael D. Green, Betty M. Huber, David Little, James Bee, and Toon Dictus
On December 2025, after months of negotiation, the EU finalised Directive 2026/47, also known as the Detailed Omnibus Directive (Detailed Directive), which forms part of the first Omnibus package on sustainability. The Detailed Directive has resulted in substantive amendments to
EU Sustainability Omnibus Published in the Official Journal
The publication marks the finalisation of the Sustainability Omnibus process, resulting in increased certainty for businesses.
By Michael D. Green, James Bee, and Toon Dictus
On 26 February 2026, the EU’s Omnibus I Directive, otherwise known as the Sustainability Omnibus, which introduces significant amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the European Union.
The Directive will enter into force on 18 March
UK Government Launches First PFAS Plan to Address and Mitigate Harmful Impacts
- The UK government’s PFAS Plan is built on three pillars: understanding PFAS sources, tackling PFAS pathways, and reducing ongoing exposure.
- Initiatives under the plan focus on increased research, monitoring, and evaluation,
European Commission Proposes Further One-Year Delay to the EU Deforestation Regulation
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
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
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
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
European Commission Unveils Two Proposals Impacting the EU Batteries Regulation
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
New German Government Takes Office: Key Developments in ESG and Supply Chain Laws
The Coalition focuses on reducing regulatory burden in supply chain requirements, achieving net zero by 2045, and voluntary measures in environmental and resource management.
By Axel Schiemann, Stefan Bartz, Joachim Grittmann, and Falko Schmidt
Following the German federal election in February 2025, the new coalition consisting of CDU/CSU and SPD (the Coalition) has reached a coalition agreement, unveiled on April 9, 2025. This agreement marks the culmination of extensive negotiations and sets the agenda for the new