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A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.


An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.


The “one stop” resource for information about responsible executive compensation practices & disclosure.

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.


Keeping you in-the-know on environmental, social and governance developments

In news other than the SEC climate disclosure rule… the EU’s Carbon Border Adjustment Mechanism (CBAM) is designed to tax embedded carbon on imports into the Union. This is designed to level the playing field between EU importers and domestic industry which is subject to the EU’s Emissions Trading System (EU ETS). CBAM came into force last year and is currently in its transitional reporting period, where only entities in specific sectors must register and report embedded emissions, but not pay a carbon tax. However, the law is facing teething pains as the first early reporting period saw less participation than expected. The Financial Times writes:

“fewer than 10 percent of 20,000 companies in Germany expected to report emissions did so by an early deadline this year, according to data collected by Germany’s emissions trading authority.”

Sweden saw similarly low participation at only 11%. The article attributes the low reporting rates to some companies’ ignorance of the law and others’ confusion surrounding implementation. However, businesses failing to report by summer will face potential penalties which may increase the adoption rate as the mid-July deadline looms. The transitional period anticipates confusion and non-compliance, with penalties ramping up as the law becomes fully implemented.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the editorial team by providing research and creating content on a spectrum of ESG… View Profile