Briefings

  • 05 December 2022
    TCFD & Net Zero Pans – Minimising your legal risks

    In this briefing, Osborne Clarke consider how to minimise legal risks arising from TCFD reporting and net zero plans.

  • 20 October 2022
    New diligence requirements for companies doing business in Germany

    In this briefing, PwC explores the new supply chain due-diligence requirements that come into force in Germany in January 2023 and the implications for companies doing business in Germany.

  • 14 October 2022
    VAT treatment of Funded Sub-Participations

    In this Briefing, Clifford Chance explore the recent judgment by the Court of Justice of the European Union (CJEU) in the SKAS (Case C-250/21), concluding that the supply which a sub-participant makes to the grantor, under a funded sub-participation agreement, falls within the "granting of credit" VAT exemptions.

  • 31 July 2022
    UK Net Zero Strategy ruled unlawful leaving uncertainty over UK climate policy

    In this briefing, Clifford Chance explore the implications of the recent High Court judgment which ruled that the UK's Net Zero Strategy, in-part, unlawful and in need of amendments by March 2023. This judgment follows a growing global trend in climate-related litigation, in which governments' and corporations' net zero commitments are being scrutinised in the courts.

  • 09 June 2022
    KPI Selection: A Matter of Materiality

    In this article, the LMA sets out how parties can ensure that KPIs selected are able to withstand the scrutiny of the syndicate, and indeed the wider market and the press. It comes as the first of a series of articles focusing on protecting the integrity of the sustainability-linked loan product.

  • 20 April 2022
    European Union: Wide-reaching proposals to make products more sustainable and protect consumers from greenwashing

    In this briefing, Baker McKenzie explores the recently published package of European Green Deal proposals, presented by the European Commission in a bid to make sustainable products the norm in the EU. Also covered in the article are the other aims of the package which are to boost circular business models and empower consumers for the sustainability transition.

  • 13 April 2022
    ESG Securitisation: accelerating after a slow start

    This briefing by Clifford Chance explores the evolution of ESG concerns in securitisation from both a regulatory and a market based perspective. It looks at the place of securitisation in the broader range of financing tools seeking to achieve positive ESG outcomes, as well as the challenges and opportunities it is facing.

  • 04 March 2022
    EU Platform on Sustainable Finance - Final Report on a Social Taxonomy
    In this briefing, Travers Smith LLP discusses the Platform on Sustainable Finance's proposals for a potential Social Taxonomy which are outlined in its Final Report. The briefing explores, amongst other things, the potential components of the proposed Social Taxonomy which include detailed substantial contribution criteria; 'do no significant harm' criteria and minimum safeguards.
  • 10 January 2022
    Financing sustainable development: an African perspective

    In this briefing, CMS focuses on Sub-Saharan Africa and discusses legal aspects relating to sustainable finance, as well as trends and developments that are relevant for financing sustainable development in the region, including the South African Green Finance Taxonomy. Also explored are various other sustainable finance initiatives such as the Network for Greening the Financial System and the African Ministerial Conference for the Environment, as well as sustainable finance instruments seen throughout the continent (for example, green loans).

  • 20 October 2021
    UK Greening Finance Roadmap

    In this briefing, Allen & Overy provide an overview of the UK government's 'Greening Finance: A Roadmap to Sustainable Investing' document which was published on the 18 October 2021 and outlines the support available to the financial services sector in aligning with the UK’s net zero commitment and wider environmental goals.