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Jan 22 2026 #compliance, #diversity, #esg
Texas AG Issues Opinion on DEI
The Attorney General for the state of Texas has issued a new opinion on the legality of DEI programs. In it, the AG addresses two types of DEI programs: those run by the government and those run by private industry....
Jan 22 2026 #climate, #environment, #esg, #supply-chain
Judge Tosses Greenwashing Case Against Sugar Company
Last year, a woman in California brought a lawsuit against Florida Crystals Corporation for alleged greenwashing. Florida Crystals Corporation labelled their products as sustainably grown with practices that “help fight climate change.” However, the Plaintiff contends that Florida Crystals’ practice...
Jan 22 2026
New This Week on PracticalESG.com
Notable additions to PracticalESG.com over the past week are below. Blog of the week: House Passes Anti-ESG Investing Law 3 new CSRD reports were added this week, which can be viewed here. Hot Topics for the Week: “Texas Attorney General...
Jan 21 2026 #climate, #environment, #esg
Company Announces Tool to Calculate Environmental Impact of AI Models
It’s no secret that generative AI is a resource-intensive industry. Many major tech companies developing AI have revisited and revised their carbon goals due to the power-hungry nature of the technology. While tech’s scope 2 emissions are skyrocketing, many AI...
Jan 21 2026 #environment, #esg, #investors
ISSB Considers Adding Nature-related Disclosure Standards
The ISSB will be considering creating nature-related standards later this month. The international standard setter is seeing demand rise among investors for reliable and standardized nature-related risk disclosures. In November of last year, the organization committed to leveraging existing work...
Jan 21 2026 #climate, #environment, #esg, #investors
EBC Completes Climate and Nature Risk Management Plan
In news from the EU financial sector, the European Central Bank (ECB) announced the completion of its 2024-2025 climate and nature plan. The two-year plan saw the ECB improve its policies related to climate stress testing, supervisory risk management, and...
Jan 20 2026 #compliance, #esg, #investors
House Passes Anti-ESG Investing Law
The anti-ESG movement’s strategies are playing out on the national stage after being tested at the state level in years past. H.R. 2988, or the “Protecting Prudent Investment of Retirement Savings Act,” has passed the US House of Representatives and...
Jan 20 2026 #esg, #investors
Paper Finds ESG Driven Value in Private Equity Holdings
Continuing with today’s theme of ESG investing and ESG value, a new paper has documented ESG-driven value among private equity holdings. Stanford Long-Term Investing partnered with British Columbia Investment Management Corporation (BCI) to study how ESG is creating value among...
Jan 20 2026 #compliance, #esg, #investors
ESMA Issues Guidance on Avoiding Greenwashing
The ESG investing situation in the US may be sub-optimal, as discussed in today’s first blog, but the EU is a different story. EU market authorities have been fine-tuning their ESG investing regulations for years. Recently, the European Securities and...
Jan 15 2026 #climate, #compliance, #environment, #esg
Admin Advances Repeal of EPA Endangerment Finding for GHGs
Last March, I wrote about the administration’s plan to revoke the EPA’s endangerment finding for GHG emissions. Those plans are nearing completion as the public comment period for the new proposed rules has ended. Now the proposed rule is in...
Jan 15 2026
New This Week on PracticalESG.com
Notable additions to PracticalESG.com over the past week are below. Blog of the week: CBAM Fees Come into Effect, Commission Proposes Expansion 4 new CSRD reports were added this week, which can be viewed here. Hot Topics for the Week:...
Jan 14 2026 #climate, #compliance, #environment, #esg
Study: Companies Optimistic About New ESRS, Investors Less So
The Omnibus revisions to the EU’s Corporate Sustainability Reporting Directive (CSRD) might be complete, but that doesn’t mean changes to CSRD reporting are over. The European Financial Reporting Advisory Group (EFRAG) is working on a new set of simplified European...
Jan 14 2026 #compliance, #environment
Washington Adopts Strict PFAS Rules
PFAS litigation may get more attention in 2026 as more lawsuits challenge the presence of the chemicals in products. PFAS, also known as “forever chemicals,” are used in a variety of consumer goods such as non-stick pans, raincoats, and even...
Jan 14 2026 #climate, #environment, #esg
Ørsted Wins Preliminary Injunction for Wind Development
We’ve been following the push and pull between wind developers and the administration for the past several weeks. First, the administration moved through the Department of the Interior to suspend offshore wind leases, citing national security concerns. Last week, I...
Jan 13 2026 #climate, #environment, #esg
US Withdraws from UN Climate Groups
The current administration has issued a memorandum announcing its intent to exit over sixty UN organizations. Included among these are major UN groups aimed at combating global climate change. Both the UN Convention on Climate Change (UNFCCC) and Intergovernmental Panel...
Jan 13 2026 #climate, #environment, #esg, #investors, #social
CDP’s “A List” Shows Global ESG Progress
ESG has been in a challenging place over the last year. After years of building momentum and credibility, political headwinds created major hurdles to further progress. ESG programs and professionals have been suffering in much of North America and Europe...
Jan 13 2026 #compliance, #esg, #investors
EU Taxonomy Amendments Published in Official Journal
Last July, we wrote about changes coming to the EU’s Taxonomy regulation. These include a materiality threshold for reporting entities and a reduction in the number of data points required in disclosures. Now those changes are official, as the Commission’s...
Jan 8 2026 #climate, #compliance, #environment, #esg, #supply-chain
CBAM Fees Come into Effect, Commission Proposes Expansion
As we rang in the new year, the EU’s Carbon Border Adjustment Mechanism (CBAM) saw major changes. Up to this point, the law has only required certain importers to report on embedded carbon in their imports. Now the embedded carbon...
Jan 8 2026 #climate, #compliance, #environment, #esg
Developers Sue Government Over Wind Lease Suspensions
We’ve been following the drama surrounding offshore wind leases. First, a court found that the administration’s federal wind moratorium was unlawful. Then, the administration countered with a directive from the Department of the Interior suspending offshore leases citing national security...
Jan 8 2026
New This Week on PracticalESG.com
Notable additions to PracticalESG.com over the past week are below. Blog of the week: 2026 Could See More DEI-Related Enforcement 8 new CSRD reports were added this week, which can be viewed here. Hot Topics for the Week: Notice on Issuing...
Jan 7 2026 #climate, #compliance, #environment, #esg, #investors
EU Finalizes Omnibus Deal for CSRD/CSDDD
Last month, the EU Parliament and Council approved their pending Omnibus deal. The finalized version mirrors the early December proposal and marks the end of the “simplification” process. Ultimately, the Omnibus agreement substantially narrowed the scope of companies subject to...
Jan 7 2026 #compliance, #environment, #esg, #investors
Philippines Adopts Mandatory ESG Reporting Standards in Line With IFRS
Rounding out a day of blogs on non-US reporting standards, there are significant developments in the Philippines. The Philippines Securities and Exchange Commission has officially adopted the Philippine Financial Reporting Standards (PFRS). These standards are based on IFRS S1 and...
Jan 6 2026 #compliance, #equity, #social
2026 Could See More DEI-Related Enforcement
We’ve previously written about how the DOJ is looking to root out “illegal DEI” among government contractors. One tool the DOJ is using is the False Claims Act (FCA). Normally, the FCA is used to combat financial fraud among federal...
Jan 6 2026 #climate, #environment
Admin Cites National Security for Pulling Wind Leases
Before the holiday break, I wrote about a federal court in Massachusetts striking down the administration’s offshore wind moratorium. However, this victory for offshore wind development proved to be short-lived. The administration quickly moved through the Department of the Interior...
Jan 6 2026 #compliance, #human-rights, #supply-chain
UK Eyes New Human Rights Legislation
The UK’s Independent Anti-Slavery Commissioner (IASC) issued a new report calling for stronger anti-slavery laws. In their report the IASC recommends model legislation that would introduce major new requirements for UK companies. These include new offenses for failures to prevent...
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...
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Sep 22 2025
Podcast
: What is Sustainability Due Diligence?
Aug 12 2025
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: 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