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CS3D - Ten questions on the Omnibus

The European Commission’s Omnibus package, published on February 26, 2025 (the Omnibus Package or the Package), proposes to simplify the EU’s sustainability laws. At the same time, it has generated significant uncertainty for...more

EU Omnibus and the CSRD – Ten burning questions on the Commission’s proposals

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more

Carbon fraud is on the rise—but so is the regulatory counteroffensive

At COP29 in Baku, new rules were adopted for carbon markets under Article 6 of the Paris Agreement. These rules are meant to increase the transparency of the country-to-country trading of carbon credits under Article 6.2....more

The Simplification Revolution and the Omnibus: What’s Next for EU Sustainability Reporting and Disclosure?

More competitiveness, more coherence and less administrative burden – these are key political priorities for the new European Commission (the Commission) which took office last December. One of the earliest moves under the...more

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

Key biodiversity developments and COP16

In this article, we provide an overview of country-led and private sector-driven key developments surrounding the recent United Nations Biodiversity Conference (COP16). The world is progressively recognizing that biodiversity...more

EPA takes sweeping action on PFAS in 2024

The U.S. Environmental Protection Agency (EPA) recently took two significant actions on per- and polyfluoroalkyl substances (PFAS). First, it issued final National Primary Drinking Water Regulations (NPDWR) for six PFAS...more

Global business in a changing Europe - 2024

With Parliamentary elections and a series of national votes in 2024, the EU is entering a pivotal period in its history. In this study, ‘Global business in a changing Europe’, we speak to corporate leaders across the world to...more

Infrastructure delivery for the route to Net Zero

Are regulations across the lifecycle of a low-carbon infrastructure project helping or hindering the transition? What structures helping the route to Net Zero have been introduced so far? In which fields is work still to be...more

Credibility is required to scale the carbon markets

With the Intergovernmental Panel on Climate Change (IPCC) concluding that it will be difficult (and in some cases impossible) to reduce emissions to zero in certain sectors, several hundred million tonnes of CO2 will need to...more

EU carbon border adjustment mechanism – the transitional phase has begun: Are you ready?

The EU Regulation establishing a carbon border adjustment mechanism (CBAM) is designed to drive businesses to achieve a true global reduction in greenhouse gas (GHG) emissions instead of relocating carbon-intensive production...more

Delivering Net Zero by 2050: the $200 trillion opportunity

Until now, however, no comprehensive estimate existed of the of that opportunity, (or, to put it another way, the size of the financing gap between committed spending and the investment needed to deliver Net Zero by 2050...more

Greenwashing in sustainable finance – key takeaways from EU developments

There are useful takeaways for EU and non-EU firms arising from the European Supervisory Authorities’ (ESA) latest thinking on greenwashing. In June 2023, the ESAs issued progress reports examining greenwashing risks and...more

The tender principles for the development of the Belgian offshore Princess Elisabeth Zone

The Belgian subsidy regime in support of offshore wind developments is undergoing some important changes. Very recently, through Royal Decrees of 23 May and 26 May 2023 and an amendment of the Electricity Act soon to be...more

CBAM – how the EU’s new carbon border tax will impact non-EU businesses

On 17 May 2023, the EU Regulation establishing a carbon border adjustment mechanism (the CBAM Regulation) came into force. The CBAM Regulation will become applicable in phases, with provisions applying from 1 October 2023, 31...more

European Commission publishes proposal for the Green Claims Directive

It’s not easy being green: the European Commission has published its long-awaited proposal for the Green Claims Directive to enhance consumer protection against greenwashing....more

Building resilient net-zero critical supply chains – recent developments and key considerations

Recent policy and regulatory developments have shown that governments and businesses around the world are increasingly focused on consolidating their competitive positions in the green industrial revolution. Significant...more

Introduction to the EU’s Emissions Trading System (UPDATED)

The EU emissions trading system (the EU ETS) is one of the key pillars of the EU’s policy to combat climate change and to reduce greenhouse gas emissions from regulated sectors....more

The EU Foreign Subsidies Regulation

Impact on public procurement procedures. The EU Foreign Subsidies Regulation (FSR) was published on 23 December 2022. It will take effect on 12 July 2023 and provides for mandatory notification requirements from 12...more

Financing the gap: eight thoughts on accelerating the Net Zero transition

We recently welcomed a stellar panel of guests to discuss how to drive more private investment in decarbonisation. Ambassador Patricia Espinosa, former executive secretary of the UN Framework Convention on Climate Change,...more

EU agrees on new deforestation-free Regulation

Operators and traders of commodities such as coffee, cocoa and wood should start preparing for the new EU Regulation on deforestation-free supply chains. The new Regulation requires detailed due diligence to be undertaken to...more

Why protecting biodiversity is essential to decarbonisation

More than 50% of global economic output depends in some way on biodiversity. Frameworks are emerging to measure the impact of business on nature, but the science needs work if they are to succeed....more

ENVIRONMENT - European Union

Quick reference guide enabling side-by-side comparison of local insights, including legislation and main environmental regulations; regulation of hazardous activities and substances; environmental aspects in M&A, public...more

CLIMATE REGULATION - European Union

Quick reference guide enabling side-by-side comparison of local insights, including the main climate regulations, policies and authorities; national emission levels, limits and emission reduction projects; emission allowances...more

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