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For the first time in 2019, the PRA set out its expectations for banks’ and insurers’ management of climate-related risks with...
Kim Rybarczyk
Counsel, Linklaters
London, United Kingdom
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On 3 December 2025, EFRAG submitted its technical advice on the revised European Sustainability Reporting Standards (ESRS) under the...
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ISSB nature disclosure standard In November 2025, the International Sustainability Standards Board ("ISSB") announced that it is...
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To mark the two-year anniversary of the Taskforce on Nature-related Financial Disclosures (“TNFD”) recommendations, the TNFD released its...
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On 20 October 2025, the Greenhouse Gas Protocol (GHG Protocol) launched a consultation to update its Scope 2 emissions reporting...
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Extended rulemaking timeline On 14 October 2025, the California Air Resources Board (“CARB”) posted a notice “proposing an updated...
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Draft guidance On 2 September 2025, the California Air Resources Board (“CARB”) published draft guidance on the Greenhouse Gases:...
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Linklaters has a series of Quick Guides that provide an overview of key sustainability disclosure regimes in the UK, EU and other...