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BLOG: European Court Finds That Scope 3 Emissions Must Be Assessed Before Approval Of Oil And Gas Projects Last month, the European Free Trade Association (EFTA) Court issued an Advisory Opinion in The Norwegian State v Greenpeace Nordic, Nature and Youth Norway declaring that under EU/EEA law, oil and gas projects must not be approved without first assessing...
BLOG: European Commission proposes delays and amendments to Batteries Regulation On 21 May 2025, the European Commission presented its fourth Omnibus package (“Omnibus IV”), as part of a wider effort to simplify EU sustainability rules and reduce regulatory burdens on companies.Omnibus IV introduces targeted amendments to eight...
BLOG: There’s only one POEM – but it’s not of the rhyming sort! The purpose of a double tax treaty is to allocate taxing rights between the parties to the treaty in a way which avoids double taxation. As taxing rights of a party often depend on the place of residence of the taxpayer, it is important that a treaty has...
BLOG: EC issues guidance on sustainability agreement to reduce CO2 emissions in European ports he European Commission (EC) has issued an informal guidance letter offering clarity on the application of EU competition law to an agreement intended to facilitate the transition to sustainable container-handling equipment at European ports. The...
BLOG: Omnibus Updates: Council and Parliament respond to the Commission’s proposals Recent developments in the Council and in the European Parliament have shed some light on the discussions we can expect in the upcoming trilogue negotiations about content changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and...
BLOG: Basel Committee’s Voluntary Climate Disclosure Framework: Implications for the UK, EU and beyond On 13 June 2025, the Basel Committee on Banking Supervision (Basel Committee) published a framework for its 28 member countries for disclosing climate-related financial risks (Basel Framework). This follows a consultation published in November...
BLOG: EC issues first opinion on the compatibility of a sustainability agreement in the organic wine sector with competition rules for agriculture Last week, the European Commission (EC) issued an opinion letter on the application of EU competition rules for agricultural products in relation to a proposed agreement among organic wine producers in France seeking to promote sustainable...
BLOG: Global trends in climate litigation: the changing shape of corporate litigation risk In June, the Grantham Research Institute on Climate Change and the Environment published its 2025 annual snapshot report on global trends in climate change litigation. The report highlights how the field has matured and diversified, and continues to...
BLOG: Timeline of ESG developments in 2025 – Q3 update The first half of 2025 has been a busy period for ESG, from the publication of the FRC’s 2026 Stewardship Code to the ongoing revision of EU sustainability regulations through the ‘omnibus’ proposals. As we progress into Q3, we have updated our Timeline...
BLOG: Joint Committee publishes its report on Forced Labour in UK Supply Chains On 24 July 2025, the Joint Committee on Human Rights[1] (the “Joint Committee”) published its Report on Forced Labour in UK Supply Chains (the “Report”). The publication of the Report follows the inquiry launched by the Joint Committee on 21 January...