2311-2320 of 4356 results
New EU mandatory human rights and environmental due diligence regime
The European Commission has announced it will introduce a legislative initiative in 2021 on mandatory human rights and environmental due diligence for certain companies. ...
Emissions regulation and liability – NGERs and the Safeguard Mechanism
The National Greenhouse and Energy Reporting (NGER) scheme requires some companies to account for the scope 1 and scope 2 emissions they are responsible for. Scope 1 emissions are direct emissions for which a company is responsible, whilst scope 2 emissions are indirect emissions from the purchase o ...
Increasing climate litigation and shareholder action expected
There is a growing trend for legal action against corporates, particularly energy companies and financial firms. Many commentators, including former Chief Justice French, have predicted a continued rise in climate change litigation in Australia. ...
The big picture: Australia's commitments under the Paris Agreement
In December 2015, the parties to the United Nations Framework Convention on Climate Change (the UNFCCC) adopted a landmark agreement to combat climate change and to take steps to shift their economies towards a sustainable, low carbon future (the Paris Agreement). ...
A 'high risk' jurisdiction: climate change and directors' duties
Australian law requires certain standards of conduct of company directors, including that directors act in the best interests of the company and exercise care and diligence in performing their role. ...
Just transition
The 'just transition' is frequently used to refer to a framework for a transition to a low-carbon economy that takes into account the associated economic and social costs and opportunities. ...
State of trade: COVID-19's impacts on trade regulation and supply chain risks
The COVID-19 pandemic has impacted many aspects of international commerce, and will continue do so for some time. In this Insight, we discuss three critical trade-related impacts of the pandemic on Australian businesses. ...
Technology Investment Roadmap Discussion Paper: it's all about where to direct public funds
In the recently released Technology Investment Roadmap Discussion Paper, the Federal Government puts forward a proposed framework to govern the investment of public funds in the development of new technologies designed to lower emissions. ...
Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...
In search of consistency: state schemes and policies
State and territory governments are increasingly willing to take action separate to the Federal Government to address climate change through state schemes, policies and, in some cases, legislation. This represents a change in approach at the state and territory level over the past decade, as climate ...