European Union: Climate Change

This third edition publication examines the latest tax developments shaping the energy, sustainability and climate sectors, including new coverage of nuclear energy and hydrogen fuels. It explores how evolving tax policies and carbon pricing mechanisms are influencing investment decisions, financing structures and long-term business strategies across European markets.

Greenpeace Netherlands has filed a petition in Dutch court to compel global meat producer JBS to disclose detailed information about its greenhouse gas emissions, supply chain practices, and expansion plans. This legal action follows JBS's rejection of an earlier demand letter and could establish precedent for using Dutch evidence-gathering procedures to build climate cases against agricultural and other high-emission industries that have largely avoided climate litigation.

The European Commission's proposal to revise the EU Emission Trading System introduces a significant new element: the potential purchase of up to 260 million international carbon credits. This development, alongside parallel provisions in the Carbon Border Adjustment Mechanism, signals a cautious but meaningful shift in how the EU approaches international carbon credits. Understanding these distinct treatment mechanisms has critical implications for ETS-covered operators, EU importers, and international tra

Ireland's new Building Energy Rating (BER) Regulations introduce a zero-emission building classification and simplified rating scale, fundamentally changing how building energy performance is measured and reported.

Belgium's central European location and robust connectivity make it an attractive hub for data centre development, yet sponsors and operators face a complex regulatory environment shaped...

The consultations, which aim to update and simplify the technical screening criteria to make the taxonomy framework more user-friendly and accessible for market participants...

In recent years, climate change litigation has begun to impact an increasingly diverse range of businesses and their directors and officers. This trend has been highlighted in The Grantham Research Institute's 2025 Report...

Today's complex and technologically dependent operating environment, combined with geopolitical uncertainty and environmental and climate changes, is creating new challenges for organisations.

On 16 December, the EU Parliament formally adopted the Omnibus I text, amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).