In December 2025, the European Commission presented a proposal for a Regulation (“Proposal”) to extend the scope of downstream goods subject to the EU’s Carbon Border Adjustment Mechanism (“CBAM”), and provide flexibility to the Commission to exempt specific products in
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EU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are Next
On February 26, 2026, the European Union published Directive (EU) 2026/470 on the simplification of the Corporate Sustainability Due Diligence Directive (“CSDDD”) and the Corporate Sustainability Reporting Directive (“CSRD”) in its Official Journal, clearing the final step in the Omnibus
A Product Market Surveillance Authority for the European Union?
In its public consultation on the review of the Market Surveillance Regulation (EU) 2019/1020, the European Commission suggests the possibility of “establishing an EU Market Surveillance Authority” to improve enforcement against products that do not comply with EU legislation
EU Deforestation Regulation Postponed and Simplified: What Companies Need to Know
California Climate Disclosure Laws: CARB Draft Regulations Clarify Fees, Deadlines, and Applicability
California regulators tasked with implementing and enforcing the state’s two landmark climate disclosure laws released draft regulatory text on December 9, 2025, providing additional insight on key issues, including initial deadlines for reporting greenhouse gas (“GHG”) emissions and details on
The European Commission’s New Green Claims Guidance: What Businesses Need to Know
The European Commission has published a detailed Q&A guidance document (the “Guidance”) on the interpretation and application of the Greenwashing Directive’s environmental claims and circular economy rules, which EU Member States will have to enforce from September 27, 2026.
The Greenwashing
The CSRD/CSDDD Omnibus Endgame: Key Points for Companies
After months of uncertainty, the outlook for key EU sustainability laws is far clearer.
On November 13, 2025, the European Parliament adopted its negotiating position on the Corporate Sustainability Reporting Directive (“CSRD”) and the Corporate Sustainability Due Diligence Directive (“CSDDD”)
Task Force for Corporate Action Transparency Launches New Frameworks for Climate Action Reporting
In the lead-up to COP30 in Brazil, the newly created Task Force for Corporate Action Transparency (TCAT) launched two comprehensive greenhouse gas reporting frameworks designed to fill an important gap in how companies measure, report on, and verify their corporate
Carbon Measures Coalition Signals Growing Momentum for Ledger-Based Carbon Accounting
On October 20, 2025, a coalition of nineteen leading companies in the energy, finance, and logistics sectors, launched the Carbon Measures Coalition, proposing a significant departure from established carbon accounting frameworks. The Coalition represents a prominent industry-led effort to
The Greenhouse Gas Protocol’s Proposed Scope 2 Guidance: Key Changes and Considerations for Stakeholders
In late October, the Greenhouse Gas Protocol (“GHG Protocol”) proposed updated Scope 2 guidance for companies quantifying and reporting their greenhouse gas (“GHG”) emissions. If finalized as proposed, the guidance would have significant impacts on how companies plan their renewable