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SDNY’s Whistleblower Pilot Program: Clarity for Individuals Could Cost Companies

On January 10, 2024, the United States Attorney for the Southern District of New York (SDNY) announced the creation of a Whistleblower Pilot Program (SDNY Whistleblower Program). While SDNY has long incentivized individuals...more

ICMA Working Group to Develop Voluntary Code of Conduct for Hong Kong ESG Ratings

On October 31, 2023, the International Capital Market Association (ICMA) announced that it would be forming a working group to develop a voluntary code of conduct for Hong Kong-based ESG ratings and data providers. ICMA will...more

UN Environment Programme Report Calls for Disclosure Standards for Non-State Actors

On October 26, 2023, the UN Environment Programme (UNEP) published a report with recommendations for linking climate-related actions taken by non-state actors (NSAs) to the Enhanced Transparency Framework (ETF) established by...more

Allianz Launches Net-Zero Transition Plan Including Intermediate 2030 Goals

On September 7, 2023, Allianz SE unveiled its first net-zero transition plan for its core business segments, featuring 2030 intermediate targets to achieve net-zero emissions by 2050. The Munich-based insurance firm’s...more

Island Nations Ask UN Tribunal to Spell Out Large Countries’ Obligations to Protect Oceans

The International Tribunal for the Law of the Sea held a series of public hearings that started September 11, 2023 following a request submitted by the Commission of Small Island States on Climate Change (COSIS) to clarify...more

Texas Federal Judge: DOL ESG Investing Rule Does Not Violate ERISA

On September 21, 2023, a Texas federal court dismissed an action commenced by more than two dozen Republican state attorneys general challenging a 2022 Department of Labor (DOL) Rule that addressed consideration of ESG...more

U.S. Treasury Unveils Principles to Guide Financial Institutions’ Net-Zero Commitments

On September 19, 2023, the U.S. Treasury Department introduced nine guiding principles for private sector financial institutions that have made net-zero commitments. The principles are intended to highlight and encourage the...more

California Sues Big Oil for Denying, Downplaying Impact of Fossil Fuels on Climate Change

On September 16, 2023, California Attorney General Rob Bonta filed a lawsuit against five of the world’s largest oil and gas companies for allegedly denying or downplaying the harm caused by fossil fuels on climate change....more

Governor Newsom Signs Twin Climate Disclosure Bills Into Law

On October 7, 2023, Governor Newsom passed Senate Bills 253 and 261 into law, which significantly expand California companies’ disclosure requirements concerning greenhouse gas emissions and climate-related financial risks....more

Investor Group FAIRR Calls on G20 Finance Ministers to Reform Agricultural Subsidies Regimes

Ahead of September 2023’s G20 summit in Delhi, the Farm Animal Investment Risk & Return (FAIRR) Initiative called on G20 Finance Ministers to reform agricultural subsidies to enable countries to meet their net zero greenhouse...more

S&P to Apply Modeling to Address Missing Company Disclosures For ESG Ratings

In August 2023, S&P Global announced that it would be changing its approach to its ESG Scores on corporate sustainability performance, citing inconsistent company disclosures. The “S&P Global ESG Scores Methodology” is an...more

California Lawmakers Pass Bill Requiring Greater Climate Accountability

California lawmakers seek to raise the bar on climate regulation through the California Climate Corporate Data Accountability Act (Senate Bill 253), which would require large public and private companies to disclose their...more

Montana Court Finds State Energy Policy Unconstitutional

As we touched on last week, on August 14, the Montana First Judicial District Court, Lewis and Clark County, entered its Findings of Facts and Conclusions of Law in Held v. State of Montana, et al. striking down certain...more

Oregon County Sues Fossil Fuel Companies and Consulting Firm For Damages Related to 2021 ‘Heat Dome’

In a civil suit filed in Oregon state court in June 2023, an Oregon county is suing more than a dozen large oil, gas and coal companies, seeking more than $50 million in damages, in connection with a 2021 “heat dome” and...more

U.S. and UK Announce Partnership on Clean Energy Transition

The United States and the United Kingdom announced a partnership to address a range of global challenges, including the transition to clean energy. As part of the partnership, announced on June 9, 2023, the two countries...more

UNFCCC Introduces Framework for Assessing Non-State Parties’ Net-Zero Progress

The United Nations Framework Convention on Climate Change (UNFCCC) has introduced the Recognition and Accountability Framework to recognize voluntary climate change pledges by non-state actors and ensure greater transparency...more

Non-Profit Targets U.S.-Based Bank’s ESG Investment Strategies

Consumers’ Research, a nonprofit organization claiming to challenge “companies that have chosen to put woke politics above consumer interests,” announced in June 2023 that it was launching a publicity campaign against a...more

U.S. DOJ Forms Task Force to Fight Global Illegal Timber Trade

To investigate and prosecute the illegal trade of timber around the world and the deforestation that results, the U.S. Department of Justice has formed the Timber Interdiction Membership Board and Enforcement Resource...more

ISSB Requests Consultations on Sustainability Research Priorities and Jurisdiction-Specific Disclosure Metrics

Following completion by the International Sustainability Standards Board (ISSB) of IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), on...more

EU-Based Asset Managers Press J-Power on GHG Emissions Targets and Disclosures, Signaling Shift in Focus to Japan

In May 2023, the shareholder advocacy group Australasian Centre for Corporate Responsibility (ACCR), HSBC Global Asset Management (UK) Limited and Amundi Asset Management filed shareholder resolutions pressing Japanese power...more

WBA Releases First Financial System Benchmark

In May 2023, the World Benchmarking Alliance (WBA) released a report on the first edition of its Financial System Benchmark, which assesses financial institutions’ progress toward climate change goals. The WBA is a non-profit...more

President Biden Signs New Environmental Justice Executive Order

On April 21, 2023, President Biden announced new initiatives to further his administration’s commitment to addressing the impact of climate change on communities “with environmental justice concerns,” including low-income...more

Report Underscores Challenges of Attracting Capital for Renewable Energy Development in the ASEAN Region

In April 2023, the Centre for Climate Finance & Investment and the International Energy Agency issued a report identifying and addressing the investment gap in renewable and clean energy in the Association of Southeast Asian...more

Regulator’s Review of Pension Scheme Climate Reports Finds Room for Improvement

A review by The Pensions Regulator (TPR) of the published annual climate reports of more than 71 UK pension schemes found several areas where improvement is needed as well as emerging “good practices.”...more

TotalEnergies Sues Greenpeace Over Greenwashing Allegations

On April 28, 2023, French multi-national energy company TotalEnergies filed a civil action in France against environmental activist group Greenpeace France and climate consulting group Factor-X alleging that a report issued...more

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