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Environmental Disclosure and Corporate Environmental Transparency

With a mass of new and changing legislation in this area, environmental issues and transparency initiatives continue to be a headline issue for boardrooms.

SEC reporting requirements on environmental issues, new EU transparency requirements and obligations to report on environmental impacts and standards in annual reports, are just a couple of examples.

Allen & Overy’s environmental and regulatory law experts advise on all types of environmental disclosure requirements and associated problems, such as commercial confidentiality. Whether the issue of disclosure arises in respect of a statutory or permit based obligation, as a result of a request from a regulator or even under pressure from interested stakeholders, Allen & Overy’s sector specific knowledge helps clients grappling with the legal and commercial implications, particularly in relation to business sensitive matters.

The ability to obtain information from government and public bodies which may concern your business or the business of others is both a positive and negative development. We can advise on exactly what "freedom of access to information" might mean for you, and how defences, like commercial confidentiality and national security, come into play.

News and insights

Aerial view of a river

Publications: 04 October 2023

ISSB Sustainability Disclosure Standards – challenges in global regulatory implementation and market adoption

Much has happened since the first two Sustainability Disclosure Standards were published by the International Sustainability Standards Board (ISSB) in June 2023 to form a global baseline of…

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Biodiversity; ecosystem protection; CBD COP15; COP26

Publications: 25 July 2023

Greenwashing in sustainable finance – key takeaways from EU developments

There are useful takeaways for EU and non-EU firms arising from the European Supervisory Authorities’ (ESA) latest thinking on greenwashing in sustainable finance. These perspectives from the EU are…

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Sun shining on city buildings

Publications: 18 July 2023

Podcast: Greenwashing risk - key considerations and priorities for banks

The response of individual banks and the wider banking industry to climate change is coming under increasingly intense scrutiny from policymakers, regulators, shareholders and other stakeholders,…

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A large road intersection surrounded by green shrubs

Publications: 17 May 2023

European Commission publishes proposal for the Green Claims Directive

It’s not easy being green: the European Commission has published its long-awaited proposal for the Green Claims Directive to enhance consumer protection against greenwashing.

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