2401-2410 of 2888 results
Superannuation, funds and insurance sector reforms: the year ahead in 2020 and beyond
As the dust settles on a raft of COVID-19 related disruptions to various proposed legislative and regulatory reforms, the Allens team takes stock of the current regulatory reform proposals in the superannuation, funds and insurance sectors which have been mooted for the tail end of 2020 and early 2021. ...
Vietnam insolvency guide for directors
To help management, this Insight explores the insolvency and bankruptcy regulations in Vietnam, as well as the obligations and potential liabilities of management personnel of Vietnamese companies if their companies become financially distressed. ...
Targeting net zero: five ways to deliver on carbon reduction targets
As we move towards a carbon constrained future and electricity prices rise, companies are increasingly looking for ways to deliver on their carbon reduction commitments, including by purchasing electricity from renewable sources, managing their exposure to changing electricity prices and supporting ...
Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...
Carrots and sticks: enforcement of the Consumer Data Right
The Australian Competition and Consumer Commission (ACCC) and the Office of the Australian Information Commissioner (OAIC) have published a joint Compliance and Enforcement Policy (the Policy) for the Consumer Data Right (CDR). ...
Disclosure of climate-related financial risk: major change is imminent
There has been a global proliferation of voluntary reporting standards that companies might adopt with respect to disclosure of climate change-related financial risk. ...
Emissions regulation and liability – NGERs and the Safeguard Mechanism
The National Greenhouse and Energy Reporting (NGER) scheme requires some companies to account for the scope 1 and scope 2 emissions they are responsible for. Scope 1 emissions are direct emissions for which a company is responsible, whilst scope 2 emissions are indirect emissions from the purchase o ...
Competition law and climate change
In the light of the mounting pressure on businesses to address climate change risks, there is growing impetus to collaborate on effective ways to approach climate change management. ...
Corporate PPAs: questions to ask, traps to avoid
As electricity prices rise and we move towards a carbon‑constrained future, companies are looking for ways to manage their exposure to changing electricity prices and to purchase electricity from renewable sources. Generators are also looking beyond retailers as potential offtakers to support the de ...
Green finance
Australia's 'green finance' market continues to grow steadily in response to global environmental challenges and to support sustainable development. Innovative financial products continue to be developed to direct capital towards green projects and to promote sustainability causes or ESG-related per ...