Alexandra MacBean

Jan 10, 2025 | mondaq.com | Alexandra MacBean

In case you missed it: Travers Smith recaps a dramatic year inthe world of sustainability reporting. In the last few years, the development of sustainabilityreporting rules (both mandatory and voluntary) has been full steamahead – particularly in the EU where the CorporateSustainability Reporting Directive("CSRD") continues to represent thehigh-water mark of sustainability reporting in terms of scope andambition.

Oct 29, 2024 | mondaq.com | John Buttanshaw |Alexandra MacBean

The CBAM is, effectively, an import tax on carbon intensive products, such as cement, steel, iron, aluminium and electricity. During the current transitional phase, businesses subject to CBAM must report on a quarterly basis the embedded emissions in CBAM goods. Looking forward, the next report will be due on 31 October 2024 (for the reporting period 1 July to 30 September 2024).

Sep 11, 2024 | mondaq.com | Alexandra MacBean

Many businesses in the scope of the UK's Energy Saving Opportunities Scheme ("ESOS") will, having submitted their ESOS notification to the Environment Agency, now have put this reporting obligation to the back of their mind until phase 4 in around three years' time. However phase 3 of ESOS brought some important changes, one of which will keep ESOS on the agenda on an at-least-annual basis for the foreseeable future.

Aug 12, 2024 | mondaq.com | Sarah-Jane Denton |Alexandra MacBean

The EU's Corporate Sustainability Reporting Directive ("CSRD") was due to be implemented into national law by the Member States by 6 July 2024. The majority missed that deadline to finalise their laws. Travers Smith spoke to expert counsel in 23 EU Member States to find out what clients should be looking out for, when finalising their scoping analysis, considering the nuances of reporting, or assessing the risks associated with failing to report in accordance with the law.

Aug 9, 2024 | lexology.com | Sarah-Jane Denton |Alexandra MacBean

The EU's Corporate Sustainability Reporting Directive ("CSRD") was due to be implemented into national law by the Member States by 6 July 2024. The majority missed that deadline to finalise their laws. Travers Smith spoke to expert counsel in 23 EU Member States to find out what clients should be looking out for, when finalising their scoping analysis, considering the nuances of reporting, or assessing the risks associated with failing to report in accordance with the law.