This Practice Note looks at existing and proposed regulations affecting TMT and discusses some of the key organisations that are having an impact on industry standards. It goes on to explore the effects that technology is having on the environment and details the measures and opportunities that will likely need to be taken by industries within TMT in order to move towards a sustainable future. It provides an overview of the role that the telecoms and media sectors play when considering their impact on the environment and how they can encourage sustainable practices. It ends by highlighting how companies can approach sustainability with regard to their own policies and practices, supply chains and usage of technology. For guidance on sustainable business, see: ESG and sustainability collection. Many TMT businesses continue to grow, largely due to the advancement and increased accessibility of technology, the digital transformation of business and the cross-sector dominance of large tech companies. While the continued expansion poses a threat to the environment if unchecked, the sectors that make up TMT are well

What is the climate change levy? The climate change levy (CCL) is a mandatory tax on UK business energy use, charged at the time of supply, known as taxable supplies. It is administered by HMRC but collected by energy suppliers via energy bills. Taxable supply A taxable supply is the supply of a taxable commodity, including self-supply, by an energy supplier to a business consumer that is not excluded or exempt from the CCL. What is a business consumer? Business consumers include consumers in: • industry • commerce • agriculture, and • public administration Definition of self-supply A self-supply occurs where a gas or electricity provider or a producer of other taxable commodities consumes its own supplies for its own business purposes (eg for heating and lighting administration buildings not directly connected with production), which it would otherwise supply to a third party. However, energy is not liable to the CCL where a power producer uses energy that is necessary for, and directly related to, the production or distribution of further fuel. Exclusions The

The climate change levy (CCL) is a mandatory tax on UK business energy use, charged at the time of supply, known as taxable supplies. It is administered by HMRC but collected by energy suppliers via energy bills.

STOP PRESS: A revised version of the National Planning Policy Framework was published on 17 August 2026. This content is being reviewed in light of this revised edition. Over the last decades, climate change has become an issue of ever-growing importance. With evolving scientific understanding of the causes of climate change and the current and anticipated impacts of global warming, there has been growing frustration at the speed of legislative and policy action. This is despite the continued efforts at intergovernmental level, including the Paris Agreement 2015, by which signatories commit to reduce carbon dioxide and other greenhouse gas (GHG) emissions to hold global average temperature increase to well below 2.0°C above pre-industrial levels, and pursue efforts to limit the increase even further to 1.5°C. For more information, see Practice Note: The Paris Agreement 2015—snapshot. Increasingly, resort is therefore had to litigation and courts have had to deal with climate change arguments presented

Environment analysis: In a renewal hearing for permission to bring a judicial review claim based on the government’s alleged failures to take appropriate action in meeting their climate change commitments, the court refused permission on all grounds. Specifically, the claimants relied on grounds that the government had breached the Paris Agreement, the Climate Change Act 2008 (CCA 2008), and the Human Rights Act 1998 (HRA 1998) (by way of Articles 2, 8 and 14 of the European Convention of Human Right (ECHR)) by failing to take various measures to prevent, mitigate and prepare for the effects of climate change. Although unsuccessful, this case demonstrates the increasing prevalence of a rights-based approach by claimants pursuing climate change litigation. Written by Mark Clarke, partner and Katherine Daley, associate, at White & Case LLP.

Environment analysis: Angelika Hellweger of Rahman Ravelli details the significance of a European Court of Human Rights ruling regarding climate change.

Introduction Climate change refers to long-term shifts in global temperatures and weather patterns. These can be natural, eg by solar cycle variations. However, since the 1800s, human activities have been the main driver of climate change, largely due to burning fossil fuels like coal, oil and gas. Burning fossil fuels releases carbon dioxide (CO2) and methane (CH4), which then trap heat in the atmosphere and are often referred to as greenhouse gas (GHG) emissions. Clearing land and forests can also release CO2 that would otherwise be locked in trees and the earth. Energy, industry, transport, buildings, agriculture and land use are among the highest GHG emitters. The rise in global temperatures is causing more extreme weather patterns, such as heatwaves, drought, and more violent, catastrophic storms, more frequently. These, in turn, cause water scarcity, severe fires, melting polar ice and flooding. The impacts and effects are on people and nature on a local, regional and global scale. Climate change is complex. It involves a wide range of inter-related

An introduction to climate change What is climate change? Climate change refers to long-term shifts in temperatures and weather patterns. These shifts may be natural, such as through variations in the solar cycle. But since the 1800s, human activities have been the main driver of climate change, primarily due to burning fossil fuels like coal, oil and gas. Burning fossil fuels generates greenhouse gas (GHG) emissions that act like a blanket wrapped around the earth, trapping the sun’s heat and raising temperatures. Examples of GHG emissions that are causing climate change include carbon dioxide and methane. These come from a number of different sources, from using petrol for driving a car or coal for heating a building, for example. Clearing land and forests can also release carbon dioxide that would otherwise be locked up in the trees. Landfills are also a major source of methane emissions. Energy, industry, transport, buildings, agriculture and land use are among the highest emitters. Why does climate change matter? The consequences of climate change include intense weather activities, such as droughts, water scarcity,

These training materials contain template PowerPoint slides and associated notes for use by a trainer when introducing the law relating to climate change. Topics covered include: what climate change is and why it is important, the legislative and policy framework, whether current targets are sufficient, how climate change issues affect businesses, climate change and biodiversity—‘the twin crisis’ and lawyers’ duties and climate change. The training materials are customisable. Click the link to download the PowerPoint presentation. Contents • An introduction to climate change • Legislative and policy framework • Are current targets sufficient? • Climate change and business • Environmental regimes • Climate change and biodiversity—the twin crisis • Lawyers’

Energy analysis: Following a Round Table discussion on 26 November 2024, Bracewell (UK) LLP Partner John Gilbert, in collaboration with Lexis+ Energy, consider some of the key UK and international climate litigation developments in 2024 pertaining to the energy sector, the key takeaways and what is on the horizon for 2025 and beyond.

Energy analysis: Alistair Calvert, John Gilbert and Robert Meade, partners at Bracewell (UK) LLP, consider some key climate change litigation developments in 2023 in relation to derivative action and the scope of environmental impact assessments. They also look at what is on the horizon for climate litigation in the coming years.

in addition to having ‘net zero’ emissions, an organisation’s activities do not affect the climate in any way