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Dec 18 2025 #climate, #compliance, #environment
Greenwashing Litigation Shifts to the Big Picture
2025 shook the sustainability field. We saw rollbacks in regulation, an active anti-ESG movement, and enhanced scrutiny of sustainability’s value. However, one area that didn’t significantly retract was litigation. ESG litigation remained steady, and new trends developed in greenwashing litigation....
Dec 18 2025 #compliance, #esg, #investors
ESMA Study Finds Fund Name Guidelines Working
In the past several years, the EU spent a considerable amount of time and effort regulating sustainable finance. From the EU taxonomy to the SFDR, EU regulators have attempted to strengthen investor confidence in sustainable funds. Improperly named funds are...
Dec 17 2025 #climate, #compliance, #esg
CARB Issues Draft Rules for SB 253 and SB 261
As US companies gear up to comply with California’s GHG reporting requirements, the California Air Resources Board (CARB) recently issued draft rules for implementation. These rules relate to both SB 253 and SB 261, despite the latter currently being enjoined...
Dec 17 2025 #climate, #environment, #esg
Court Vacates Federal Wind Energy Moratorium
In January of 2025, the administration issued a memorandum titled: “Temporary Withdrawal of All Areas on the Outer Continental Shelf from Offshore Wind Leasing and Review of the Federal Government’s Leasing and Permitting Practices for Wind Projects.” Aside from the...
Dec 17 2025 #climate, #environment, #esg, #investors
PME Pensioenfonds Pulls Funds From BlackRock
BlackRock has once again found itself in the middle of the ESG investing debate. Previously, Texas targeted BlackRock for its ESG investment policies. Texas banned state entities from doing business with the firm, arguing that it pursued social objectives over...
Dec 16 2025 #compliance, #esg, #investors
New Executive Order Targets ISS and Glass Lewis
The administration’s battle against ESG and DEI recently escalated with the signing of Executive Order (EO) 14366. The EO entitled “Protecting American Investors from Foreign-Owned and Politically-Motivated Proxy Advisors” names Glass Lewis and ISS, stating that the firms wield outsized...
Dec 16 2025 #climate, #environment, #esg
New York Releases Climate Disclosure Regulation
Earlier this month, the state of New York’s Department of Environmental Conservation released its final rule on mandatory greenhouse gas reporting. The rule is promulgated under New York’s Climate Act, and requires in-scope operators to report GHG emissions on an...
Dec 16 2025 #climate, #compliance, #esg, #investors
EFRAG Encourages More Interoperability with ISSB
The European Financial Reporting Advisory Group (EFRAG) and the International Sustainability Standards Board (ISSB) don’t always seen eye to eye. However, despite differences in approach between the two, they both seek interoperability between their standards. This resulted in successful interoperability...
Dec 11 2025
What the Omnibus Agreement Means for CSDDD
Yesterday, I wrote about the EU Parliament and Council’s new political deal on the Omnibus simplification package. That blog focused on how the deal affects the Corporate Sustainability Reporting Directive (CSRD). However, another major piece of EU sustainability legislation is...
Dec 11 2025 #climate, #environment, #esg, #supply-chain
Sustainability Value Beyond Climate You May Not See – Insurance
Sustainability professionals have leaned on various aspects of risk for years – reputational risk and climate risk being two of the headliners. But – as I’ve written many, many times before – sustainability professionals rarely understand risk management in general,...
Dec 11 2025
New This Week on PracticalESG.com
Notable additions to PracticalESG.com the past week are below. Blog of the week: EU Reaches Deal on Omnibus 6 new CSRD reports were added this week which can be viewed here. Hot Topics for the Week: “EU: Council And Parliament...
Dec 10 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
EU Reaches Deal on Omnibus
Since the beginning of 2025, the big story in the EU has been the omnibus simplification proposal. The EU government has worked since February to reduce the burden of sustainability regulation on businesses by simplifying both the Corporate Sustainability Reporting...
Dec 10 2025 #assurance, #environment, #esg, #human-rights, #investors, #supply-chain
Look Who Else is Using AI for Sustainability, And It Ain’t Good…
While many corporates are turning to AI to help manage sustainability data and reporting, other important stakeholders are starting to use it for other things that may not be so positive for companies. Responsible Investor reports that “some investors are...
Dec 10 2025
Adios, Friends
This is my final blog as a full-time editor of PracticalESG.com. I’ve recently felt the pull of getting deep into client issues again, helping solve specific challenges of sustainability in today’s interesting regulatory and business environment. Making this change as the...
Dec 9 2025 #assurance, #climate, #compliance, #diversity, #environment, #equity, #esg, #human-rights, #investors, #social, #supply-chain
Join Today’s Free Webcast on Disclosing Financial Value/ROI of Sustainability
A quick reminder about today’s webcast on formally disclosing the financial value/ROI of corporate sustainability programs in SEC 10-Ks, scheduled for December 9 at 2:00-3:00pm eastern time. As a rare treat, the webcast is being made in conjunction with TheCorporateCounsel.net...
Dec 9 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
EFRAG Publishes New Draft Simplified ESRS
As the Omnibus process rolls forward with trilouges, the European Financial Reporting Advisory Group (EFRAG) has advanced new draft European Sustainability Reporting Standards (ESRS). These draft standards, which are separate from the omnibus simplification, drastically reduce the number of required...
Dec 9 2025 #climate, #compliance, #environment, #esg, #supply-chain
UK Government Hits Nike, Others For Using The Word “Sustainable”
According to BBC News last week, the UK Advertising Standards Authority (ASA) banned advertisements from Nike, Superdry and Lacoste “over the use of the word “sustainable” in paid-for Google ads which were not backed up by evidence of their sustainability....
Dec 4 2025 #climate, #compliance, #environment, #esg, #supply-chain
Against Realities, Federal Battle Against Renewables Continues
In the sustainability and renewable energy realms, perhaps the best word to describe 2025 federal policy changes is “silly.” Another word could be “disconnected” (pun intended). Others may come to mind as well, but few are complimentary. Case in point:...
Dec 4 2025 #compliance, #esg, #investors
FCA Consults on New UK ESG Ratings Rules
Recently, we wrote about the UK Government’s proposed legislation allowing the Financial Conduct Authority (FCA) to regulate ESG ratings. The FCA has now reached a major milestone towards promulgating ESG ratings regulations. Earlier this week, the agency released a consultation...
Dec 4 2025 #climate, #compliance, #environment, #esg, #human-rights, #investors, #social, #supply-chain
New This Week on PracticalESG.com
Notable additions to PracticalESG.com the past two weeks (last Thursday was a U.S. holiday during which we didn’t publish a blog) week are below. Blog of the week: California to Pause SB 261 Enforcement After Injunction 5 new CSRD reports...
Dec 3 2025 #climate, #compliance, #environment, #esg, #supply-chain
California to Pause SB 261 Enforcement After Injunction
California climate bills SB 253 and SB 261 were sailing along towards implementation. Despite litigation challenging the laws, the lower courts initially refused to issue injunctions against them. Plaintiffs were appealing to the Supreme Court for an emergency injunction that...
Dec 3 2025 #climate, #compliance, #environment, #esg
Washington Plaintiffs Sue Fossil Fuels Companies Over Rising Home Insurance Costs
Last week, a new climate lawsuit seeking to recover for climate change-related damages was filed in the Western District of Washington state. The case targets major fossil fuel companies, including Exxon, Shell, Chevron, and BP, alleging these companies knew about...
Dec 3 2025 #assurance, #climate, #compliance, #diversity, #environment, #equity, #esg, #human-rights, #investors, #social, #supply-chain
Don’t Forget Next Week’s Webcast on Disclosing Financial Value/ROI of Sustainability
A quick reminder about our webcast on formally disclosing the financial value/ROI of corporate sustainability programs in SEC 10-Ks, scheduled for December 9 at 2:00-3:00pm eastern time. As a rare treat, the webcast is being made in conjunction with TheCorporateCounsel.net...
Dec 2 2025 #climate, #compliance, #diversity, #environment, #equity, #esg, #human-rights, #supply-chain
New Guidebook Available – Fighting Pushback Against Disclosing Sustainability Financial Value
We’ve published a new and very timely Guidebook Fighting “No”: A Sustainability Practitioner’s Guide to Countering Arguments Against Formally Disclosing Financial Value of Sustainability Programs. A survey from Trellis earlier this week shows that “fatigue, pragmatism, and a defiant resolve”...
Dec 2 2025 #climate, #compliance, #environment, #esg, #supply-chain
Council and Parliament Adopt Negotiating Positions on EUDR
Last month, we wrote about multiple proposed delays for the EU’s Deforestation Regulation (EUDR). Now those delays, along with substantive changes to the EUDR, are taking shape. Both the EU Council and Parliament reached negotiating positions on the EUDR, meaning...
Nov 26 2025 #compliance, #esg, #human-rights, #supply-chain
Bumblebee Foods Forced Labor Suit Moves Forward
Back in spring, we wrote about a pending lawsuit against Bumblebee Foods brought by foreign plaintiffs in US courts. It alleges that Bumblebee Foods knew or should have known that its suppliers were using forced labor. The case has now...
Nov 26 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
European Central Bank Continues Enforcing Integration of Climate & Environmental Risks
The ECB recently discussed results of its latest Supervisory Review and Evaluation Process (SREP), and climate risk was an area of continued weakness in banks’ credit risk management frameworks. In 2022, ECB Banking Supervision began making efforts “to ensure banks...
Nov 26 2025
Happy Thanksgiving!
For those in the U.S., tomorrow is Thanksgiving. Our offices will be closed Thursday and Friday and no blogs will be published. We’ll be back on December 2. Here at PracticalESG.com and CCRcorp, we wish you a safe and happy...
Nov 25 2025 #climate, #diversity, #environment, #equity, #esg, #human-rights, #investors, #social, #supply-chain
Upcoming Star-Studded Webcast: Disclosing Sustainability Value in 10-Ks
Join us on December 9 at 2:00-3:00pm eastern time for a webcast on formally disclosing the financial value/ROI of corporate sustainability programs in SEC 10-Ks. As a rare treat, the webcast is being made in conjunction with TheCorporateCounsel.net and attendance...
Nov 25 2025 #climate, #compliance, #environment, #esg
JBS Settles NY Greenwashing Case …
Back in 2024, we wrote about litigation brought by the New York Attorney General against Brazilian beef producer JBS. The AG alleged that JBS’s climate goals were misleading in part because their “Net-Zero by 2040” goal was impossible given their...
Nov 25 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
And Tyson Settles Their Greenwashing Case, Too
Another greenwashing settlement for a meat producer… Tyson Foods and NGO Environmental Working Group (EWG) settled their litigation. The Tyson case, which we originally wrote about back in September 2024, is very similar to the JBS case. However, the settlements are...
Nov 20 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
Ninth Circuit Stays California Climate Risk Reporting Law SB-261
On Tuesday, the Ninth Circuit issued an order temporarily staying California’s SB-261 requiring biennial climate risk reporting by companies “doing business” in the state. Prior to the court’s ruling, companies were to publish their initial SB-261 report by January 1,...
Nov 20 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
Parliament Negotiating Position Substantially Scales Back CSRD/CSDDD
After delays, failed agreements, and significant political back-and-forth, the EU Parliament finally reached a negotiating position on Omnibus. The consensus comes as an alliance between the center-right and far-right consolidated, providing enough votes to adopt the position. A recent Morrison...
Nov 20 2025 #assurance, #climate, #compliance, #environment, #esg, #investors, #supply-chain
New This Week on PracticalESG.com
Notable additions to PracticalESG.com this week are below. Blog of the week: Chamber of Commerce Appeals to Supreme Court To Stop California Climate Laws – which already has an update. 5 new CSRD reports were added this week which can...
Nov 19 2025 #climate, #compliance, #diversity, #environment, #equity, #esg, #human-rights, #investors, #social, #supply-chain
SEC Stops Acting on Shareholder Proposals (Mostly)
The U.S. deregulatory trajectory hit a new apex Monday (or nadir, if you prefer). According to a post from PracticalESG Advisory Board Member Doug Chia: “The SEC Division of Corporation Finance will be taking a hiatus from considering any requests...
Nov 19 2025 #assurance, #climate, #esg, #investors
UK Issues Sustainability Assurance Standard ISSA 5000
Last week, the UK Financial Reporting Council (FRC) announced the issuance of International Standard on Sustainability Assurance (UK) 5000, “General Requirements for Sustainability Assurance Engagements”, which “provides UK companies, investors and assurance providers with a consistent, internationally aligned assurance standards...
Nov 19 2025 #assurance, #compliance, #environment, #esg, #social, #supply-chain
New Study: Difficult Clients Intentionally Intimidate Auditors
Since we’re on audits/assurance engagements… The University of Florida published a study earlier this year about one way companies hoodwink (or bully, really) auditors. Overall, the study found “troubling inconsistency in how auditors respond to difficult clients during business financial...
Nov 18 2025 #climate, #compliance, #environment, #esg, #investors, #supply-chain
Chamber of Commerce Appeals to Supreme Court To Stop California Climate Laws
Companies must report under California’s climate disclosure laws SB 253 and SB 261, starting January 1, 2026. With reporting requirements imminent, legal challengers are throwing a “Hail Mary” to pause reporting pending the outcome of litigation. After being denied a...
Nov 18 2025 #assurance, #compliance, #esg, #supply-chain
US Tariff Moves Keep Pressure on Country of Origin Supply Chain Due Diligence
Earlier this year, I blogged about how new (changing) US tariff initiatives present challenges and opportunities for supply chain due diligence professionals. ArentFoxSchiff published an update on the customs and trade world that highlights how important supply chain due diligence...
Nov 18 2025 #assurance, #esg, #human-rights, #social, #supply-chain
Luxury Brands Develop Supplier ESG Data Collection Program
ESG News reported on a supplier data collection initiative being developed by luxury brands including CHANEL, Kering, Moncler Group, Prada Group and others. The effort “seeks to address one of the sector’s most persistent structural challenges: fragmented, inconsistent, and resource-intensive...
Featured Events
Sep 22 2025
Podcast
: What is Sustainability Due Diligence?
Aug 12 2025
Webcast
: ESG Litigation Landscape 2025
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Featured Q&A Members Only
ESG and Changes at Investor Stewardship Teams
In connection with the splitting of the investor stewardship teams at Vanguard, BlackRock and State Street we are trying to evaluate if this will have any impact on our proxy season engagement calls and if we need to prepare anything different than prior years? For example, we used to have our Lead Director join a call with one of those investors and we are not sure if we should expect to have two calls now with each of the engagement teams of that investor.
Also, would our talking points need to be tailored to whether we are speaking with ESG focused vs. non-ESG engagement team?
11/6/2025, Question #31197
SEC expectations for sustainability KPI disclosure
As companies increasingly publicly report sustainability KPIs, I’m wondering if that is creating any obligation or expectation from the SEC to regularly disclose these in SEC filings? What if senior management regularly publicly references particular KPIs (without the actual KPI results) as what they are looking at to measure the success of the business and new initiatives? Do these statements create some obligation or expectation from the SEC to include the KPI results in 10-Ks/10-Qs?
09/25/2025, Question #30633
SEC Climate Disclosure Rule
What is the current status of the SEC climate disclosure rule?
09/15/2025, Question #30466