Latham & Watkins LLP

Latham & Watkins is a global law firm with more than 2,700 lawyers in its offices located in Asia, Europe, the Middle East and the United States. The firm has internationally recognized practices in a wide spectrum of transactional, litigation, corporate and regulatory areas. Our success is grounded in our devotion to the collaborative process, which reaches across global offices and practices and draws upon our deep subject matter expertise, an abiding commitment to teamwork and a powerful tradition of creative lawyering.

Companies must stay agile in monitoring developments and rulemaking on the ESG implications of AI.

By Betty M. Huber and Michael H. Rubin

Artificial intelligence (AI) has become an indispensable tool, but with the rapid advancement in the technology has come a rise in electricity demand, drawing regulatory attention on the natural resources that AI

The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies.

By Paul A. Davies, Farhana Sharmeen, Michael D. Green, James Bee, and Qingyi Pan

On May 27, 2024, China’s Ministry of Finance published the new Corporate Sustainability Disclosure Standards (Draft for Comment) (the

Finch v. Surrey calls for assessment of all likely direct and indirect environmental effects in EIAs, including certain Scope 3 emissions if a reasonable estimate is feasible.

By Paul A. Davies, Michael D. Green, Stephanie Forrest, and James Bee

On 20 June 2024, the UK Supreme Court (the Court) in Finch v.

Denmark’s unprecedented carbon removals fund has facilitated the coexistence of corporate and national carbon claims in carbon accounting.

By Jean-Philippe Brisson, Paul A. Davies, Lars Kjølbye, John-Patrick Sweny, and Qingyi Pan

In the past few years, stakeholders in the carbon market have debated how to integrate the voluntary carbon market (VCM)