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Environment, Land & Resources

Insights and commentary on environmental issues and developments impacting business across the world

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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
Croatia, Plitvice lakes National Park

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 Launches Consultation on Sustainable Finance Disclosure Regulation

Posted on September 26, 2023
Posted in Environmental, Social, and Governance, Green Finance

The EU regulators are reviewing the Sustainable Finance Disclosure Regulation introduced in 2021, exploring the need for potential additional adjustments.

By Paul A. Davies, Nicola Higgs, Michael D. Green, James Bee, and Anne Mainwaring

On 14 September 2023, the European Commission initiated a consultation on its sustainable financial disclosure practices, seeking feedback on Regulation (EU) 2019/2088 — the Sustainable Finance Disclosure Regulation (SFDR). The consultation surveys stakeholders’ experiences during the implementation of the SFDR and, in particular, solicits feedback on its interactions with the broader EU sustainable finance framework.

European Commission Clarifies Aspects of SFDR With Additional Guidance

Posted on May 24, 2023
Posted in Environmental, Social, and Governance, Green Finance

The Commission has clarified requirements for financial product classifications and the definition of “sustainable investment” under the SFDR.

By Paul A. Davies, Nicola Higgs, Michael D. Green, Anne Mainwaring, and James Bee

In April 2023, the European Commission (Commission) published a series of answers to questions that the European Supervisory Agencies (ESAs) had raised in September 2022 on the legal interpretation of certain aspects of the Sustainable Finance Disclosure Regulation (SFDR). The answers seek to clarify outstanding questions from stakeholders, including in relation to the definition of “sustainable investment” under the SFDR. Previous uncertainty with respect to this definition contributed to considerable market movement in the form of product re-classifications in the latter half of 2022.

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