Responsible business and human rights

Responsible business and human rights—content

Content on responsible business and human rights in this subtopic includes the following Practice Notes, Checklists and Precedents:

Corporate responsibility and environmental, social and corporate governance (ESG)

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ESG—new starter guide—which provides practitioners new to environmental, social and governance (ESG) issues with an overview of what ESG is, how it has developed and the key drivers and legislation behind it. It provides key practical tips useful to practitioners talking to clients about ESG implementation; whether for an ESG strategy generally or focussing on specific aspects of the E, S and G
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ESG and sustainability—biodiversity and nature-related risks—which provides guidance on biodiversity and business and why this area is rising up the corporate agenda, alongside climate change. It provides details on a natural capital approach, nature-based solutions (NbS) and how a whole value chain approach is relevant. The Practice Note also provides information on the business risks and opportunities associated with biodiversity loss, as well as details on future reporting frameworks such as the Taskforce on nature-related Financial Disclosure (TNFD), Science-Based Targets (SBTs) for Nature (SBTN) and any requirements stemming

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Latest Environment News

Scottish Government launches consultation on comprehensive Environment Strategy draft

The Scottish Government has launched a consultation seeking views on its draft Environment Strategy, outlining its approach to tackling nature loss, climate change, and pollution, with an environmental transformation target set for 2045. The consultation document also references an upcoming Natural Environment Bill that will establish statutory nature restoration targets. The strategy aims to integrate environmental objectives with economic and social policies, thereby supporting Scotland's transition to a green economy. The consultation is open until 29 September 2025.

Aarhus Convention scope on environmental claims—HM Treasury v GFL

Environment analysis: This case concerns the scope of the Aarhus Convention’s access to justice provisions in the context of a judicial review challenge to UK government decisions implementing the UK-Australia Free Trade Agreement (FTA). Specifically, the Court of Appeal was asked to determine whether a claim brought by Global Feedback Ltd (GFL), a charity focused on environmental protection, was an ‘Aarhus Convention claim’ for the purposes of the Civil Procedure Rules and thus entitled to special costs protection. GFL challenged the government’s decision to make regulations giving effect to tariff preferences for Australian imports, arguing that the decision would increase greenhouse gas (GHG) emissions (‘carbon leakage’) and that the government had failed to properly assess this risk, contrary to its obligations under domestic and international law. The key legal issue was whether the relevant statutory provisions (primarily within the Taxation (Cross-Border Trade) Act 2018 and associated regulations, and in particular section 28) were ‘provisions of national law relating to the environment’ within the meaning of Article 9(3) of the Aarhus Convention. Written by Joel Semakula, barrister at Landmark Chambers.

Commission adopts implementing regulation for the EU Digital Waste Shipment System

The European Commission has adopted an implementing regulation under the Waste Shipments Regulation (Regulation (EU) 2024/1157), establishing rules for the Digital Waste Shipment System (DIWASS). DIWASS will become mandatory for all intra-EU waste shipments from 21 May 2026. It will digitise procedures for both notified and green-listed waste shipments, serving as a central system for authorities and economic operators without digital tools, as well as an information exchange hub between local and commercial systems operated by certain Member State authorities and commercial software used by businesses. The Commission will publish technical documentation and user instructions by the end of 2025, with training sessions for national authorities planned for late 2025. The system aims to replace current paper-based procedures and, in the future, may also be used voluntarily by non-EU countries for shipments involving at least one EU Member State.

Commission proposes interim 2040 emissions reduction target of 90%

The European Commission has proposed amending the EU Climate Law to set a 2040 target of 90% net greenhouse gas emissions reduction compared to 1990 levels. The proposal builds on the existing legally binding 2030 target of 55% reduction and introduces new flexibilities, including the use of international carbon credits from 2036, domestic permanent removals in the EU Emissions Trading System, and enhanced cross-sector flexibility. The Commission's proposal will now be submitted to the European Parliament and Council for adoption under ordinary legislative procedure. The target aims to provide certainty for investors while supporting the EU's goal of achieving a decarbonised economy by 2050.