Sustainability

9/15/2026 11:52:04 AM

Timeline of ESG developments in 2026

By Harry Hecht Samantha Brady Moira Thompson Oliver +1 more...

The ESG regulatory landscape has continued to develop at pace in 2026, with updates ranging from the entry into force, following multiple...

9/9/2026 8:33:07 AM

Modernising Corporate Reporting: Key Points for Sustainability Practitioners

By David Watkins Helena Campbell

Earlier this week the Department for Business, Innovation, Science and Trade published the long awaited Modernising Corporate Reporting...

7/8/2026 9:02:23 AM

European Commission publishes Guidelines for the Forced Labour Regulation

By Natalie Goodman Moira Thompson Oliver

On 26 June 2026, the European Commission published its guidelines on the application of the Forced Labour Regulation (FLR) (the...

3/6/2026 10:20:07 AM

UK sustainability reporting: UK SRS finalised, FCA consults on implementation for listed companies

By Samantha Brady Gabriel Forrest-Lim

The ISSB released its flagship sustainability reporting standards, IFRS S1 and S2,[1] in June 2023. As of mid-2025, these standards had...

12/16/2025 1:32:33 PM

Omnibus Update: EU passes legislation to amend CSRD and CS3D, drawing the saga to a close (for now)

By David Hay Moira Thompson Oliver Gabriel Forrest-Lim

The trilogue negotiations on revisions to the content of the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate...

12/5/2025 4:32:29 PM

The IMO’s Carbon Pricing Impasse: What the Delay Means for Global Shipping

By Alexander Chadd Aaron Wu Sofía Hurtado Knaster

On 17 October 2025, the International Maritime Organization ("IMO") postponed its vote on a pioneering carbon pricing framework—agreed in...

9/23/2025 3:47:34 PM

Inter-American Court of Human Rights: There is a Human Right to a Healthy Climate

By Moira Thompson Oliver Natalie Goodman

On 3 July 2025, the Inter-American Court of Human Rights (“IACHR”) handed down its advisory opinion on the climate emergency and human...

7/18/2025 4:53:07 AM

Basel Committee’s Voluntary Climate Disclosure Framework: Implications for the UK, EU and beyond

By Sabine Dittrich Julia Shearer-Rivera Sam Ingleton

Introduction On 13 June 2025, the Basel Committee on Banking Supervision (Basel Committee) published a framework for its 28 member...

7/8/2025 9:07:51 AM

Omnibus Updates: Council and Parliament respond to the Commission’s proposals

By David Hay Moira Thompson Oliver Sabine Dittrich +1 more...

Recent developments in the Council and in the European Parliament have shed some light on the discussions we can expect in the upcoming...

5/1/2025 4:12:20 PM

The Omnibus – complaints lodged about the process whilst the Council considers amendments

By Moira Thompson Oliver George Murray

Following agreement on the ‘stop-the-clock’ directive, which will delay the dates from which the EU’s flagship Corporate Sustainability...

2/26/2025 2:14:28 PM

Atomic Modernisation of the Energy Charter Treaty: Incremental Change or Fundamental Reform? - Part II

By Samay Shah Aaron Wu Sofía Hurtado Knaster

This blog is the second instalment of a two-part series examining the recent amendments to the Energy Charter Treaty. Dispute...

2/20/2025 4:02:11 PM

Atomic Modernisation of the Energy Charter Treaty: Incremental Change or Fundamental Reform? - Part I

By Samay Shah Aaron Wu Sofía Hurtado Knaster

This blog is the first instalment of a two-part series examining the recent amendments to the Energy Charter Treaty. Introduction The...

2/19/2025 11:40:51 AM

Time to rethink the UK’s approach to modern slavery? Parliamentary inquiry into forced labour in international supply chains

By Moira Thompson Oliver Daniel Whitham George Murray +1 more...

On 21 January, the UK Parliamentary Joint Committee on Human Rights (“the Joint Committee”) launched an inquiry into the UK’s legal and...

2/17/2025 5:34:17 PM

In House Perspectives on Human Rights and Environmental Due Diligence and Reporting

By Moira Thompson Oliver George Murray

In early February, the Business and Human Rights Lawyers Association brought together lawyers and practitioners from all over the world...

12/18/2024 11:06:11 AM

Looking ahead to the UK Corporate Governance Code 2024: the FRC publishes its annual Review of Corporate Governance Reporting

By Katie Kershaw Daniel Whitham

In November, the Financial Reporting Council (the “FRC”) (the independent regulator for auditors, accountants and actuaries in the UK,...

11/7/2024 10:25:36 AM

Sustainability reporting - CEAOB publishes guidelines on limited assurance

By George Murray

From January next year, companies within scope will have to publish sustainability statements as required under the EU’s Corporate...