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COP28: Discussion points for business from week 1 This year’s 28th Conference of the Parties to discuss international action on climate change (COP28) has seen energy, nature, carbon markets, finance and fairness developing as central themes. And whilst there is pressure for governments to do more, the p... Economic Crime and Corporate Transparency Act 2023: Upcoming reform to limited partnerships This briefing provides an overview of the changes to the Limited Partnership regime introduced by the Economic Crime and Corporate Transparency Act 2023 (in particular the provisions requiring more information about the partners and partnership to be prov... The Economic Crime and Corporate Transparency Act 2023: Get your house in order     After a lengthy period of scrutiny as the Bill made its way through Parliament, the Economic Crime and Corporate Transparency Bill finally received Royal Assent on 26 October 2023, becoming the Economic Crime and Corporate Transparency Act... The EU Carbon Border Adjustment Mechanism begins to bite The reporting obligations under the European Union’s Carbon Border Adjustment Mechanism came into force on 1 October 2023. explain the background to the EU CBAM discuss its current and future coverage summarise the key takeaways for businesses consi... Cineworld: Restructuring goes to Hollywood Following its acquisition of the Regal cinema chain in the US in 2018, Cineworld, with its English-incorporated parent company, London premium listing and status as a household name in the UK cinema industry, became a truly transatlantic business.  ... Architecture of a Global Plastics Treaty: Deconstructing the Zero Draft The Global Plastics Treaty negotiations aim to confront escalating challenges caused by transboundary plastic pollution. While existing international legal instruments target specific elements of the problem, the proposed treaty offers a unique opportunit... ESG in APAC This publication will help businesses unpack the current ESG regulatory landscape in 16 APAC jurisdictions (including separating what is mandatory and what is not) and get a sense of the commonalities and direction of travel within APAC in relation to thr... Two steps forward, no steps back - Corporate criminal liability reform Now that UK Parliament is back in session following the summer recess, there is renewed political momentum behind the Economic Crime and Corporate Transparency Bill. The Bill includes reform of criminal liability for corporates. It would: (1) create a new... Greenwashing: Meet risk with action An overview of the current greenwashing risk landscape and how to ensure that your sustainability strategy is resilient to greenwashing.   Water security and scarcity: rising up the political and corporate agenda Water security is a tier one issue for many societies and businesses, yet for years it has had a lot less attention than other sustainability-related issues, including greenhouse gas emissions reduction. The UN and the investment community are now bringin...