The importance of environmental, social and governance (ESG) issues to businesses cannot be underestimated, with investors, lenders,...
Freshfields Sustainability
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Environmental, social and governance (ESG) issues are continuing to be a key consideration in corporate boardrooms. The range of ESG...
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Introduction and recap On 1 October 2023, the EU’s Carbon Border Adjustment Mechanism (CBAM), the development of which we have been...
In Part 1 of this three-part blog series (see part 1 here), we introduced the concept of a cross-border carbon capture, use and storage...
What is CCUS? Carbon capture, use and storage (CCUS) involves the capture of CO2, generated from energy intensive sources, such...
In November 2020, Boris Johnson, the then-Prime Minister, pledged that the UK would capture and store between 20 and 30 million tonnes of...
Although tax is not a headline item on the agenda at COP27, it is recognised by governments across the world as an important part of the...
The tax world is changing rapidly, with major developments around the taxation of multinationals and a growing number of initiatives...
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COP 26 has brought heightened focus on environmental matters and the steps we need to take to get to net zero. I wanted to understand the...
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The EU’s Communication on Business Taxation for the 21st century (EU BT 21) is an ambitious package of measures that, amongst other...
The quest for more sustainable energy and carbon taxation systems is set to gain momentum as both the EU and the OECD have put these...
Germany’s new national emissions trading scheme will start in January 2021. The scheme has its legal basis in the German Fuel Emissions...