61-70 of 147 results
Mandatory climate-related financial reporting is here: guidance for reporting entities
On 12 January 2024, the Federal Government released the exposure draft of the Treasury Laws Amendment Bill: Climate-related financial disclosure. In this Insight, we explain key elements of the Draft Legislation, including areas of uncertainty that have been raised in submissions to government. ...
Allens advises Great Barrier Reef Foundation on investment to protect reef biodiversity
The investment will help fund the development of an innovative method of calculating the value of coral reef biodiversity, which is expected to stimulate a market for nature rehabilitation and spur ...
Nine-year check-in: Draft Binding Treaty on Business and Human Rights
For nearly a decade, a United Nations working group has been debating and negotiating the scope and content of a proposed binding treaty on business and human rights. If agreed and ratified, the treaty will represent a major leap forward in the regulation of business human rights. ...
Australian infrastructure Investment Report 2023
The current state of Australia's infrastructure market as appetite for investment in the energy transition reaches new heights. ...
Agriculture, food and beverage sector - M&A and governance update
Despite a more cautious market in 2023, M&A in the agricultural, food and beverage sector has proven resilient. In this Insight, we delve into some ongoing trends shaping it, as well as giving a quick snapshot of Australia's proposed mandatory climate disclosure regime. ...
Constitutional cloud cast by High Court over state taxes affecting goods: Vanderstock and the future of federal-state taxation powers
In its recent decision of Vanderstock v Victoria, the High Court has ruled by a 4:3 majority that the Victorian electric vehicle road user charge is unconstitutional. ...
The growing importance of ESG due diligence
Environmental, social and governance (ESG) issues are a major focus of many companies, their stakeholders and regulators. Companies are exploring how to embrace the opportunities that may arise from a well-executed ESG strategy and navigate the risks that ESG issues present, particularly in a period of evolving laws and standards, stakeholder expectations and shareholder activism. ...
TNFD Recommendations to prompt a step change in nature risk management and disclosure
The Taskforce on Nature-related Financial Disclosures recommendations (the TNFD Recommendations) provide a means to standardise nature-related risk management and reporting, and to capitalise on nature-related opportunities. ...
Fuel for thought: is SAF the safe bet?
In this Insight, we look at the challenge posed by the Aviation Green Paper (the Paper) for the Australian aviation sector to lead the transition to net zero. Released on 7 September 2023, the Paper o ...
Circular economy accountability – the role of business in addressing the global plastics and waste crisis
Overuse and improper disposal of plastics and other materials is a global crisis. Businesses are under increasing pressure from various stakeholders to reduce the impact their use of materials, particularly plastics, has on the environment. ...