Insights

The SEC Just Moved to Rescind Its Climate Rule:...

The Securities and Exchange Commission's proposed rescission of its 2024 climate-related disclosure rule closed for public comment on 3 August 2026. All three sitting Commissioners support full rescission, the SEC...

EU PPWR Goes Live 12 August: What Mid-Market Br...

From 12 August 2026, one packaging rulebook applies across all 27 EU Member States. The Packaging and Packaging Waste Regulation (PPWR) replaces the old 1994 directive and the twenty-seven national...

SB 253 D-Day: Inside California's First Wave of...

California's SB 253, the Climate Corporate Data Accountability Act, hit its first-year reporting deadline in August 2026. Roughly 5,300 companies with more than US$1 billion in global gross revenue doing...

EUDR is live. Seven commodities, one trace, and...

The EU Deforestation Regulation is now a fixed appointment, not a live obligation. After a second postponement agreed in December 2025, medium and large companies must comply from 30 December...

Australia's Group 1 climate reports have landed...

Australia's mandatory climate reporting regime has produced its first filings. Group 1 entities with December 2025 year ends have lodged the country's first sustainability reports under AASB S2, ASIC has...

CBAM 2026: the real cost of the definitive phas...

The EU Carbon Border Adjustment Mechanism's transitional phase is over. Since 1 January 2026, importing cement, iron and steel, aluminium, fertilisers, hydrogen or electricity into the EU is a regulated,...