In an opinion filed August 27 and later ordered published on September 24, 2024, the Fifth District Court of Appeal affirmed a judgment denying a writ petition that challenged the State Air Resources Board’s (CARB) adoption of the Advanced Clean Trucks Regulation (Regulation) on CEQA and Administrative Procedures Act (APA; Gov. Code, § 11340 et seq) grounds.  California Natural Gas Vehicle Coalition v. State Air Resources Board (2024) 105 Cal.App.5th 304.  The Court held that CARB’s in-depth study of three alternatives (including the “no project” alternative) constituted a reasonable range for CEQA purposes; it further held that CARB’s alternative analysis wasn’t deficient for rejecting without in-depth study, as infeasible for policy reasons, an alternative proposed by opponents of the Regulation that would have applied a low-NOx vehicle credit to sales mandates applicable to zero-emission vehicles (ZEV).  Based on the same reasoning, the Court held CARB also need not have considered the now-NOx vehicle credit as a mitigation measure for the acknowledged significant near-term air quality impacts of the Regulation.  (The Court also rejected appellant Coalition’s APA arguments in a portion of its opinion that won’t be further discussed in this post.)  Finally, the Court held on CARB’s affirmative appeal that any error with respect to the admission of a specific “white paper” document into the administrative record was nonprejudicial, and therefore harmless, as it did not impact either the trial court’s or its own analysis.

If you are a remote seller selling into Louisiana, but not collecting tax on those sales because your activities are below the filing and remittance threshold, watch your mail! The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Remote Sellers Commission”) issued approximately 7,000 notices, dated on or about August 15, 2024, via

Companies that do business in California and meet certain revenue thresholds should continue to prepare to comply with the state’s landmark climate disclosure laws that impose reporting deadlines starting in 2026, even as a newly enacted state law gives California regulators more time and flexibility in promulgating implementing regulations.

California Governor Gavin Newsom signed Senate Bill 219 (SB 219) into law on September 27, 2024, making modest amendments to California’s two signature climate disclosure laws, SB 253 and SB 261, enacted in October 2023. SB 253, or the Climate Corporate Data Accountability Act, requires reporting entities to publicly disclose their greenhouse gas (GHG) emissions beginning in 2026 for Scope 1 and 2 emissions, and 2027 for Scope 3. SB 261, the Climate-Related Financial Risk Act, requires covered entities to publish biennial reports, beginning in January 2026, that disclose climate-related financial risk and measures adopted to reduce and adapt to that risk.

On September 17, 2024, the Paul, Weiss ESG and Law Institute and BSR hosted a senior level roundtable to discuss how Boards, Executives, and Corporate Counsel can provide meaningful oversight and leadership on priority ESG topics, and navigate challenges posed by lack of concrete guidance, capacity, and experience.

The event featured facilitators Dave Curran (ESG

The U.S. Environmental Protection Agency (EPA) has finalized regulations impacting a large swath of refrigeration and cooling equipment industries. The new regulations are the most recent EPA action addressing the use of hydrofluorocarbons (HFCs), greenhouse gases often used to replace ozone-depleting substances for refrigeration and cooling, under the American Innovation and Manufacturing Act of 2020

Dairy Policy/International Trade: Colombia Imposes 4.86% Tariff on U.S. Milk Powder Imports 
On September 26, 2024, the U.S. Department of Agriculture (USDA) Foreign Agricultural Service (FAS) published a trade policy monitoring report stating that Colombia’s Ministry of Commerce, Industry and Tourism (MINCIT) had “imposed a provisional duty of 4.86 percent on U.S. milk powder imports

Extended Producer Responsibility (EPR) laws continue to proliferate in the United States, presenting significant operational challenges for consumer packaged goods companies. Earlier in 2024, Minnesota became the sixth state to enact a broad packaging EPR law, joining California, Colorado, Maine, Oregon, and Maryland in the emerging trend of states imposing responsibility for end-of-life management for