Legal ESG

BHP faces class action covering as many as 7,000 mineworkers

Nike investors reject climate-plan disclosure proposal

Italian appeals court keeps Ilva blast-furnace shutdown in force

Nepal frames a $5 billion flood-rebuilding request as climate justice

Charcoal investigation exposes a UK–EU deforestation control gap

Ghana drafts wage and tender floors for mining contractors

Grant recipients sue US Energy Department over nearly 300 cancellations

EU negotiator proposes directing 75% of ETS revenue to industrial decarbonisation

Environmental groups challenge EU water-law simplification process

EU Consumer Protection Authorities Agree Coordinated Greenwashing Enforcement Framework

EU Empowering Consumers Directive Enters Force September 27 — 400+ Enforcement Actions Already

SFDR Review: ECON Committee Vote on Track for September/October 2026

Regulatory Fragmentation as the New Normal: Advisory Implications for Transatlantic Firms

Reuters: EU Forced Labour Regulation — Product Ban Clock Ticking for December 2027

Climate Litigation Maturity: Duty-of-Care and Transition-Plan Cases Expand Frontiers

Danish Court Fines KLM €370,000 for SAF "Big Step" Greenwashing Claim

California CARB Defers SB 253 Scope 1/2 Reporting Deadline to November 10

DHS Adds 43 Companies to UFLPA Entity List — Largest Expansion in History

EU Adopts Revised ESRS: Scope Narrowed, Substance Preserved

SEC Formally Proposes Rescission of 2024 Climate Disclosure Rules

Legal 500 ESG Awards 2026: Advisory Teams Compete on Regulatory Breadth, Not Just Transactions

SEC Formally Proposes Climate Disclosure Rescission — State Rules Fill the Vacuum

Law Society England & Wales: Climate Is a Mainstream Legal Risk for In-House Counsel

EU Empowering Consumers Directive Applies from September 27 — 400+ Enforcement Actions Already in 2026

Delta Carbon-Neutrality Suit Survives Dismissal — Greenwashing Liability Expands to Offsets

Hogan Lovells Appoints New Global Head of Sustainability — ESG Practice Leadership Investment Continues

US Supreme Court to Hear Exxon-Suncor Appeal — Boulder Climate Suit Could Shape Dozens of Cases

CSDDD Implementation Guidelines Close for Comment — US Seeks Carveout for American Firms

South Korea Pushes Mandatory HRDD Law — Australia Adds Criminal Liability for Modern Slavery

Bloomberg: Korea and EU Advance ESG Disclosure Frameworks — Global Fragmentation Deepens

EU Revised ESRS Delegated Act Finalised — CSRD Scope Narrowed to 1,000+ Employees and €450M Turnover

Baker McKenzie/WEF: Climate Litigation Liability Now Extends to Entire Value Chain

Korea Human Rights Commission Urges Fast-Track Corporate Due Diligence Law

DHS Adds 43 Companies to UFLPA Entity List — Largest Single Expansion

Amazon, Protix Targeted in Greenwashing Claims — Product-Level Liability Accelerates

CSDDD Implementation Guidelines Consultation Closes — Human Rights Groups Flag Structural Gaps

SEC Climate Rescission Comment Period Closes — Federal Mandate Now on Hold

Texas Sues Glass Lewis Over ESG Proxy Advice — AG Campaign Widens

Delta Carbon-Neutrality Claim Survives — Offset Liability Surface Expands

Belgium Implements CRD VI — Sustainability Risks Enter Bank Governance Frameworks

EU Packaging and Packaging Waste Regulation Applies from August 12

TotalEnergies Appeals Paris Vigilance Ruling — Scope 3 Liability Test Advances

ISSB Adoption Accelerates — 40+ Jurisdictions, Asia-Pacific Leading New Wave

ESG Practices Integrate Litigation and Regulatory Into Single Function

EEOC Votes to Rescind EEO-1 Reporting — Social Disclosure Framework Fragments

California SB 253 Deadline Holds at November 10 — CARB Finalizes Modified Regulation

SFDR 2.0 Enters Trilogue — First Compliance Window Falls Between 2029 and 2030

EU ESG Ratings Regulation Now in Force — ESMA Supervisory Rules Published August 6

Two-Speed Regulation Demands Two-Speed Advisory Infrastructure — Execution Over Monitoring

UK Pan-NOx "Dieselgate" Ruling: Court Rejects Most Claims, But Mercedes and PCD Face Damages Trial

EU Adopts Revised ESRS — Mandatory Data Points Cut by Over 60%, FY2027 Application

Amazon Seafood Greenwashing Suit and New SEBI Anti-Purpose-Washing Rules Signal Global Enforcement Expansion

SEC Climate Disclosure Rescission Comment Period Closes August 3 — Stakes Escalate

US Climate Litigation: DC Circuit Reinstates $20B EPA Grant Program, Delta Greenwashing Case Survives

2026 Proxy Season: ESG Proposals Down 32–37%, Governance Surges 19%, Delaware Flight Accelerates

CSDDD Implementation Guidelines — Public Consultation Closes Today as HRW Warns Against Weakening

Bifurcated ESG Landscape: Europe Accelerates, US Retreats — Law Firm ESG Practice Strategy in a Diverging Regulatory Environment

2026 Proxy Season: 50 Anti-ESG Proposals (Avg. 1.7% Support, Median 1.07%); 80 Pro-ESG Proposals (Avg. 13.3%); None Passed — SEC Withdrew Rule 14a-8 Guidance

Climate Court Weekly: Delta Carbon-Neutrality Damages Claim Survives; DUH Sues Bremen Over 2030 Plan Failure; Tenth Circuit Revives Suncor Clean Air Act Suit

EU CSRD Omnibus Final: Scope Cut from ~50,000 to ~5,000 Companies — >1,000 Employees AND >€450M Turnover; ESRS Simplification Delegated Acts Adopted July 3

IIGCC: 3,600 Climate Cases in 62 Countries — Climate-Washing Now Most Common Corporate Category, 65%+ Win Rate for Claimants; Data Centres and Plastics Emerging

EU CSDDD After Omnibus: Threshold Raised to 5,000 Employees and €1.5B Turnover — ~70% Fewer Companies In Scope; Civil Liability Regime Removed

EU Deforestation Regulation: December 30, 2026 Enforcement Deadline Confirmed for Large/Medium Operators — Seven Commodities, No De Minimis Threshold

TotalEnergies Appeals Paris Duty of Vigilance Climate Ruling — Must Submit Revised Climate Vigilance Plan by December 2026; Scope 3 Corporate Liability Remains Open Question

Amazon Sued for Greenwashing Seafood Sustainability Claims; Wakker Dier Challenges Protix Insect-Protein Claims — Climate-Washing Now Extends to Food and Supply Chain Marketing

California SB 253: Scope 1 and Scope 2 GHG Reporting Deadline Moved to November 10, 2026 — $1B+ Revenue Threshold; No Assurance Required for Year One

Oxford's "Statute to Courtroom" Thesis: Voluntary ESG Commitments Are Now Litigation Targets

The Oxford Law Blog analysis (July 30) has direct implications for how ESG practice groups should be advising clients on voluntary commitments. The thesis is that companies that published climate transition plans under CSRD Wave 1, TCFD, or investor engagement — even voluntarily — have created published commitments that plaintiffs are now testing as legally binding in tort, vigilance, and human ri

Texas AG Paxton Targets ESG and DEI at Proxy Advisory Firms ISS and Glass Lewis

Texas AG Ken Paxton filed suit (July 29) against proxy advisory firms ISS and Glass Lewis, alleging deceptive trade practices in connection with ESG-related voting recommendations — joined by AGs from Iowa, Nebraska, and West Virginia. The lawsuits allege that the firms' ESG-oriented recommendations violate consumer protection laws and improperly influence corporate governance decisions. This is t

EU ESG Ratings Regulation: Delegated Acts Published in Official Journal — Transparency and Conflict-of-Interest Rules Now in Force

CMS Law (July 30) reports that two Commission Delegated Regulations implementing the EU ESG Ratings Regulation were published in the Official Journal on July 29: Commission Delegated Regulation (EU) 2026/871 (specifying elements of ESG rating products to be disclosed to the public, to users, rated items, and issuers of rated items) and Commission Delegated Regulation (EU) 2026/872 (specifying meas

EU Deforestation Regulation: Postponed Again, Beef Exemption Proposed

The EU Deforestation Regulation (EUDR) — which requires operators to ensure commodities are produced without link to newly cleared forests — has been postponed again, with the European Commission citing that "businesses and partner countries need more time to prepare the new supply chain traceability system." The Commission has also proposed exempting some beef products from the regulation's scope

EU Forced Labor Regulation: "Obligation of Result" — Every Economic Operator in the EU, No Threshold, Enforcement December 2027

Jones Day's analysis (July 28) of the European Commission's June 26 Forced Labor Regulation guidelines is the week's most operationally significant compliance document for supply chain counsel. The EU FLR imposes what the Guidelines describe as an "obligation of result" — an unconditional and absolute duty that no product placed on the EU market has been produced with forced labor at any stage of

TotalEnergies Appeals French Vigilance Ruling — Scope 3 Corporate Climate Liability in the Balance

TotalEnergies formally appealed (July 27) the landmark Paris Judicial Court ruling that ordered it to revise its climate vigilance plan to include Scope 3 emissions — upstream and downstream from its own operations. The appeal does not suspend the lower court's decision: TotalEnergies must still submit a revised climate vigilance plan before the end of December 2026, with judicial review scheduled

Oxford Law: Climate Transition Plans Remain Binding Through Tort and Human Rights Law — Even After Omnibus Weakening

Oxford Law Blogs' Business Law Blog published analysis (July 30) making the critical legal point that the EU Omnibus package's weakening of statutory CSRD obligations does not neutralise the surrounding legal landscape. Tort litigation, human rights jurisprudence, sector-specific financial regulation, and national due diligence regimes continue to shape corporate climate obligations independently

SEC Rescinds Climate Disclosure Rules; DOL Signals ESG Investing Is an ERISA Enforcement Priority

Morgan Lewis's Summer 2026 ESG Investing Update (July 30) documents the full scope of the US regulatory reversal on ESG. The SEC has proposed rescission of its 2024 climate-related disclosure rules, citing cost concerns and statutory authority questions — the rule was already stayed in April 2024 pending judicial review and the administration withdrew its defense after the 2024 elections. Separate

California SB 253: CARB Defers First Scope 1/2 Reporting Deadline to November 10

CARB issued a 15-day notice proposing to defer California's first SB 253 (Climate Corporate Data Accountability Act) reporting deadline from August 10 to November 10, 2026, and simultaneously announced targeted proposed revisions to the initial regulation — changes it intends to finalise before the new deadline. The November 10 deadline applies to Scope 1 and Scope 2 emissions only; Scope 3 report

CSRD Omnibus ESRS Finalised: Mandatory Datapoints Cut 61%, Scope Threshold Raised to 1,000 Employees / €450M Turnover

The European Commission finalised the revised ESRS (European Sustainability Reporting Standards) on July 3, 2026, and they are now in a two-month parliamentary scrutiny period (extendable to four months) before entering into force. The key changes from the Omnibus package: mandatory datapoints reduced by more than 61%; total datapoints reduced by more than 70%; scope threshold raised to at least 1

Baker McKenzie Publishes Annual Sustainability Report 2026

Baker McKenzie published its Annual Sustainability Report 2026 on July 23, 2026, covering the firm's sustainability efforts and achievements during 2025. The report reflects the firm's progress toward science-based emissions reduction targets approved in 2024, and continued commitment to transparent governance, responsible business practices, and collaboration with the UN Global Compact, WBCSD, an

PFAS and "All Natural" Class Actions Signal Expanding Greenwashing Frontier

Two new US class actions filed the week of July 13 illustrate the expanding scope of greenwashing litigation beyond climate-specific claims. Driscoll's faces a class action over alleged PFAS-related pesticides and sustainability claims; AriZona beverages faces a class action over "All Natural" labeling. Both cases reflect the same enforcement logic: a company's public sustainability or naturalness

German Court Bans Sustainable Aviation Fuel Carbon-Offset Claims

The Higher Regional Court of Cologne (Case No. 6 U 68/25) prohibited an airline on July 8, 2026 from advertising that customers can "reduce flight-related CO2 emissions directly during the booking process" by paying a surcharge for sustainable aviation fuel. The court held that the claim constituted unfair advertising under the German Act against Unfair Competition (UWG) because it withheld materi

PwC: Boards Should Treat Sustainability as Core Strategic Risk

PwC's July 21, 2026 resource on board oversight of sustainability strategy reframes the ESG governance question: sustainability is not a standalone ESG exercise but a core strategic and long-term value issue. The report recommends that boards identify which sustainability topics are most strategically significant — using lenses including evolving regulatory requirements, physical and geopolitical

Japan Revises Corporate Governance Code: Sustainability Now a Board Duty

Japan's Financial Services Agency and Tokyo Stock Exchange finalized the 2026 revision of the Corporate Governance Code on July 21, 2026. The revision consolidates previously dispersed sustainability provisions into a new Principle 4-4, explicitly designating sustainability oversight as a board responsibility for improving long-term corporate value. The code also elevates internal diversity from a

UK Proposes Mandatory Human Rights Due Diligence with Criminal Director Liability

A UK House of Lords Private Members' Bill introduced June 17, 2026 would impose mandatory human rights and environmental due diligence on commercial organisations with annual turnover of £36 million or more. Modelled on the Bribery Act 2010's "failure to prevent" structure and broadly mirroring the EU CSDDD, the bill includes civil liability for value-chain harms, financial penalties of up to 10%

EU Forced Labour Regulation: Commission Guidelines Clarify Evidence Standard

The European Commission published detailed implementation guidelines for the EU Forced Labour Regulation (FLR) on June 26, 2026. The headline rule is unambiguous: products made using forced labour at any point in the supply chain — any tier, any jurisdiction — cannot be placed on the EU market. There are no country exemptions, no industry exemptions, and no minimum threshold. The guidelines flag t

CSDDD Implementation Guidelines Consultation Closes Today

The European Commission's public consultation on CSDDD implementation guidelines closes today, July 24, 2026 (midnight Brussels time). The consultation covers how companies should conduct due diligence, use data sources, and apply digital tools. First-tranche guidelines are due by July 26, 2027; second-tranche guidelines by July 26, 2028. The amended CSDDD — scope now limited to companies with 5,0

New York Moratorium on Hyperscale Data Centers: ESG Meets Energy Risk

New York Governor Kathy Hochul signed an Executive Order on July 14, 2026 pausing environmental permits for new hyperscale data centers for one year while the state develops a regulatory framework. The moratorium reflects intensifying tension between AI infrastructure buildout and state-level climate commitments — data centers represent a rapidly growing share of grid demand and carbon intensity.

Seventh Circuit Keeps Chicago Climate-Deception Case in State Court

The Seventh Circuit's July 16, 2026 ruling keeping Chicago's climate-deception lawsuit against fossil fuel companies in state court is a significant procedural win for municipal climate plaintiffs. The fossil fuel accountability litigation strategy has consistently sought federal removal as a defense tactic; keeping these cases in state court typically favors plaintiff-friendly procedural rules an

Paris Court Extends Duty of Vigilance to Scope 3 Emissions

The Paris Judicial Court's June 25, 2026 judgment in a climate-related duty of vigilance case against a major oil and gas company is the week's most consequential climate litigation development for corporate counsel. The court held that climate risks fall within the scope of France's 2017 duty of vigilance law and that Scope 3 greenhouse gas emissions — approximately 90% of the company's total at

EU ESG Ratings Regime Now Live; SFDR Overhaul in Trilogue

The EU ESG ratings regime went live on July 2, 2026, with ESMA supervising methodology transparency, governance, and conflicts of interest. Most ratings providers must apply for authorisation by November 2, 2026; ESMA's endorsement guidelines for third-country ratings providers apply from August 2, 2026. Separately, the SFDR overhaul remains in trilogue, with final text unlikely before end of 2026

UK Issues Sustainability Reporting Standards, FCA Overhauls TCFD Rules

The UK government endorsed ISSB standards IFRS S1 and S2 and issued the UK Sustainability Reporting Standards with limited modifications. The FCA simultaneously proposed two significant changes: CP26/5 would realign listed issuers' TCFD disclosures with the new UK SRS from January 1, 2027 on a "comply or explain" basis; CP26/17 would remove TCFD product-level reporting requirements for asset manag

EU ESRS Simplified: Mandatory Datapoints Cut by 70%

The European Commission adopted the revised European Sustainability Reporting Standards on July 3, 2026, cutting mandatory datapoints by more than 60% and total datapoints by more than 70%, while reducing reporting costs by an estimated 30% per company. The revised standards apply to financial years beginning on or after January 1, 2027, with Member States required to transpose the revised CSRD by

Holland & Knight Adds Environmental Transactions Partner Jeff Salinger in New York — Law Firm ESG Investment Continues

Holland & Knight announced on July 16 the addition of Jeff Salinger as a partner in its New York office — a leading environmental transactions partner focused on project finance, M&A, and regulatory matters in the energy transition, renewable energy, and environmental remediation sectors. The lateral hire follows Holland & Knight's July announcement of the Colorado HB26-1421 guidance covering ABS

FTI ESG+ Newsletter: SEC Activist Investor Disclosure Rule, SFDR 2.0 PAI Mandates, and EU ESRS Cost Savings

FTI Strategic Communications' July 16 ESG+ Newsletter synthesized three developments with direct ESG practice implications. First, the SEC issued new guidance requiring activist investors to disclose the identities of their clients in regulatory filings — a governance transparency measure that will affect the ESG activist engagement strategies clients use to engage portfolio companies on climate a

Senken / Max Planck: 68% of DAX40 Carbon Credits Had No Real Climate Impact — €8M+ Average Cost Per Greenwashing Case

Senken's July 13 analysis of corporate greenwashing risk in carbon credit markets — citing Max Planck Institute research — found that more than 68% of DAX40 companies that purchased carbon credits ended up supporting projects with no real climate impact. The Max Planck Institute separately found that 84% of carbon credits across the broader market are high-risk. The enforcement consequence is alre

EEOC Rescinds Affirmative Action Guidelines — Safe Harbor for DEI Programs Eliminated, Enforcement Targeting Intensifies

The U.S. Equal Employment Opportunity Commission voted on June 30, 2026 to rescind its Affirmative Action Interpretive Guidelines and the related Compliance Manual on Affirmative Action — guidance established in 1979 that provided the framework for evaluating voluntary affirmative action plans and a good-faith compliance safe harbor for employers implementing such plans. The EEOC stated that the g

EU Pay Transparency Directive Now in Force — First Reports Due 2027, 5% Gap Threshold Triggers Mandatory Audit

The EU Pay Transparency Directive (EU 2023/970) entered into force on June 6, 2026, with transposition required by all Member States by June 7, 2026, and first gender pay gap reports due in 2027 covering calendar year 2026. Companies with more than 250 employees must report annually; companies with 100–250 employees must report every three years. Employers must disclose salary ranges in all job ad

EU CSDDD Consultation on Implementation Guidance — Revised Scope (5,000 Employees, €1.5B Turnover) and Tier-1 Supplier Focus

The European Commission launched a consultation on draft implementation guidance for the Corporate Sustainability Due Diligence Directive this week, following the Omnibus I amendments that fundamentally reshaped the directive's scope and obligations. The Omnibus I package, which entered into force on March 18, 2026, reduced the CSDDD's scope by approximately 70% — to companies with over 5,000 empl

CBP Publishes 79-Page Unified Forced Labor Guidance — UFLPA, CAATSA, and §1307 Now Consolidated, $3.94B in Enforcement Since 2022

U.S. Customs and Border Protection issued comprehensive Forced Labor Enforcement Operational Guidance for Importers on June 12, superseding the prior 2022 UFLPA guidance. The 79-page document consolidates CBP's enforcement framework under three legal authorities — the Uyghur Forced Labor Prevention Act, the Countering America's Adversaries Through Sanctions Act, and the general forced labor import

New York Imposes Immediate Statewide Data Center Moratorium — 50MW Threshold, Energy and Water Impact Assessment Required

On July 14, New York Governor Kathy Hochul signed an executive order imposing the nation's first statewide moratorium on large-scale data center construction. The order takes effect immediately and directs the Department of Environmental Conservation not to issue discretionary permits for new data centers with a power demand of 50 megawatts or more for up to one year, while state regulators develo

Paris Courts Issue Back-to-Back Rulings: Volvic Liable for "Carbon Neutral" Claims, TotalEnergies Ordered to Include Scope 3 in Vigilance Plan

Two Paris Judicial Court decisions issued in the same week represent the sharpest European climate litigation signal of 2026. In the first, the Paris Judicial Court found Volvic liable for "misleading commercial practices" and ordered the company to pay €75,000 in damages and €10,000 in legal costs to a consumer protection association, holding that the claims "carbon neutral" and "100% recycled" w

South Korea Finalizes Mandatory ESG Disclosure Roadmap — KRW10 Trillion Threshold from 2028, Safe Harbor for Three Years

South Korea's Financial Services Commission published the final roadmap for mandatory sustainability disclosure on July 8. The requirement applies first to KOSPI-listed companies with KRW10 trillion or more in consolidated assets from 2028 (based on FY2027), expands to KRW5 trillion or more from 2029, and may expand further to KRW2 trillion from 2030. ESG disclosures will be filed as legal disclos