California’s climate disclosure regime continues to evolve rapidly, with significant regulatory developments, implementation guidance, and litigation affecting the compliance landscape for companies doing business in California. There have been several important developments regarding implementation of California’s landmark climate-disclosure statutes—SB 253
Eye on ESG
Tracking the Transition to Sustainable Business and Finance
Eye on ESG, published by Mayer Brown, focuses on legal developments and regulatory updates related to environmental, social, and governance (ESG) matters. The blog covers topics such as sustainability reporting requirements, climate-related financial disclosures, human rights and environmental due diligence, and regulatory compliance challenges faced by companies globally. It addresses legislative changes, enforcement actions, and litigation risks in areas including climate disclosure laws, corporate sustainability directives, and sector-specific ESG risks like those in mining. The blog also discusses the intersection of ESG with corporate governance, investor expectations, and international standards, providing insights into evolving legal frameworks and compliance strategies.
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The Balancing Act – Navigating the ESG & Anti-ESG Movements
Intelligize Webinar | June 3, 202612:00 p.m. – 1:00 p.m. ETRegister here.
The ESG landscape has shifted significantly in recent years, presenting new challenges for organizations operating in this rapidly evolving space. In this session, we will explore the…
European Commission publishes revised ESRS for consultation
On 6 May 2026, the European Commission (“EC”) published its consultation on draft final revised European Sustainability Reporting Standards (“ESRS”), alongside a draft voluntary reporting standard for certain SMEs (“VSME”). The revised ESRS are intended to simplify sustainability reporting under…
EU and UK Corporate Sustainability Reporting Updates
There were some significant developments in the corporate sustainability reporting world this week: the EU published the directive implementing the so-called ‘Omnibus 1 package’ (the “Omnibus 1 Directive”), whilst the UK Government published finalised versions of the UK Sustainability Reporting…
Civil Liability – the Supreme Court of the French Judicial System Establishes a General Duty of Environmental Vigilance
The second half of 2025 was marked by the Cour de cassation’s recognition of a general duty of vigilance in environmental matters.
More precisely, by two decisions published in its official report (Cass. civ. 1st, 24 September 2025, no. 23-23.869;…
EU Regulation on Deforestation-free products (EUDR): What Lies Ahead in 2026?
In late 2025, the EU postponed the application of the EU Regulation on Deforestation-free products (EUDR) for the the second time. Under Regulation (EU) 2025/2650, the EUDR is now scheduled to enter into application on December 30, 2026. This Legal Update…
Business and Human Rights: Norwegian NCP issues Final Statement on Telenor
The Norwegian National Contact Point (“NCP”) issued its Final Statement on 11 December 2025 regarding a complaint filed by SOMO on behalf of 474 Myanmar-based civil society organisations (“CSO”) against Telenor ASA (“Telenor”) concerning Telenor’s operations and exit from Myanmar following the February 2021 military coup.…
EU Omnibus Update
Yesterday, 10 December 2025, the Council’s presidency and European Parliament’s negotiators reached a provisional agreement to simplify the EU’s sustainability reporting and due diligence requirements. The provisional agreement must be now endorsed by the Council and the European Parliament, before…
California Climate Disclosure Law SB 261 Implementation Halted: Ninth Circuit Grants Injunction Pending Appeal
We know our clients have been following California’s climate-disclosure laws closely – including the timing of effectiveness and the various legal challenges. This update relates to a new Ninth Circuit ruling that has effectively hit “pause” on one key pillar…
CARB Delays Rulemaking on California Climate Disclosure Laws—But Reporting Deadlines Stand Firm in Light of New Challenge
This update covers information regarding the California Air Resources Board (CARB) rulemaking delay for California’s climate disclosure laws, SB 253 and SB 261, as well as additional new litigation challenging the constitutionality of these laws. The bottom line for companies…