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13 recommendations to mitigate risk in sustainability statements and greenwashing
This Insight considers some key emerging trends in ASIC's and the ACCC's enforcement activities around greenwashing and sustainability that will be major themes in 2023. ...
ESG class actions: an emerging focus on supply chain risk
Class action claims against companies alleging adverse human rights impacts are increasing globally. While damages may be sought, such claims are increasingly being used to drive change in company policies and practices. ...
Australian ESG legal outlook: 2023
ESG is continuing to gain momentum across the Australian landscape. There is now an expectation that businesses will engage proactively with ESG principles and reporting trends, including in their operational and strategic decision making, even in the absence of so-called 'hard laws'. ...
ESG class actions
As these actions grow in prominence overseas, and make their way to Australian shores, all sectors need to be aware of their strategies to mitigate litigation risk whilst keeping a clear eye on present and future trends. ...
Resource and industrial businesses face 4.9% annual emissions reductions
The Australian Government has provided further clarity on its proposed reforms to the Safeguard Mechanism, imposing declining emissions caps on Australia's largest greenhouse gas emitters from 1 Ju ...
EVs and excise: constitutional challenge to Victoria's electric vehicle road user charge
A constitutional challenge to the Victorian electric vehicle road user charge has brought into sharp focus the balance of taxing rights as between the states and the Federal Government. The case may have broad-ranging implications for federal and state tax bases. ...
2022 ISDA Verified Carbon Credit Transactions Definitions go live
The International Swap and Derivatives Association Inc (ISDA) published the 2022 ISDA Verified Carbon Credits Definitions which provide standard definitions and confirmation templates for spot, forward and option transactions in verified carbon credits (VCCs) under the ISDA Master Agreement. ...
Sustainability reporting – what you need to know to be prepared for the ISSB Standards
The International Sustainability Standards Board (the ISSB), established by the IFRS Foundation at COP26 in November 2021, is currently developing a global framework for sustainability- and climate- related financial disclosures. ...
Government announces major reforms to EPBC Act
We review the Federal Government's long-awaited response to Professor Graeme Samuel's 2020 review of the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act), titled 'Nature Positive Plan: better for the environment, better for business'. ...
Best practice ESG due diligence for energy investments
This Insight explores proven ways dealmakers can close energy deals efficiently, while maximising value creation and managing ESG risks. ...