ESG Pulse - Autumn 2025

Written By

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Dr. Constantin Eikel

Partner
Germany

I am an expert in the field of trademark law, for all questions concerning advertising and unfair competition law, copyright law and trade secrets. In the field of advertising law, I regularly provide guidance on questions of environmental advertising.

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Pauline Kuipers

Partner
Netherlands

I am a partner in our NL office, based in The Hague, where I was one of its founding lawyers in 2001.

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Rossella Sansone

Partner
Italy

As a partner in our Finance & Financial Regulation Group in Milan, I am a specialist in the regulation of financial markets, with extensive experience in asset management and financial services.

Welcome to the quarterly edition of our ESG Pulse newsletter by Bird & Bird.ESG factors are reshaping the legal and regulatory landscape as responsible practices become essential to long-term success. ESG Pulse is our international platform for staying ahead, featuring the latest ESG developments and practical insights across our practice areas and sector groups. We're here to keep you informed and confident in navigating ESG.

In focus

Empowering Consumers Directive Tracker – Environmental advertising

Pauline Kuipers, Dr. Kathrin KruseSander Wagemakers

The Empowering Consumers Directive (EmpCo) aims to limit misleading environmental advertising (so-called greenwashing). 

It introduces strict new rules on generic environmental claims, future environmental performance claims, sustainability labels, claims based on greenhouse gas (GHG) emission offsets, and other forms of environmental advertising. A detailed explanation of EmpCo can be found here

The European Union has adopted EmpCo and member states are now in the process of implementing it.

This tracker monitors the progress of national implementation across member states and provides an initial insight on whether these laws address the legal uncertainties that EmpCo brings. For example: Are the implementations going beyond what is mandatory? Will they apply to B2B? Can text alone be a “sustainability label”?

ACCESS THE TRACKER HERE


Updates from our international network 

Navigating the UK's ESG regulatory framework: A strategic guide to climate and sustainability reporting 

Andrew DeanHadrien Espiard

The volume and variety of ESG regulations aimed at shifting corporate behaviour, increasing transparency and monitoring compliance is increasing worldwide. This article focuses on key aspects of the UK’s climate and sustainability reporting regime. Namely: 

  • Energy Savings Opportunity Scheme (ESOS): Mandatory energy efficiency assessments; 
  • Streamlined Energy and Carbon Reporting (SECR): Annual greenhouse gas emissions reporting through Companies House filings; and
  • Sustainability Reporting Standards (SRS): Comprehensive sustainability disclosure requirements currently under consultation.

READ THE FULL ARTICLE HERE


EU: Update – What road will the Omnibus I follow? 

Pauline KuipersSander Wagemakers

The EU Council (i.e. the relevant ministers of the EU's 27 Member States) have reached an agreement on their position on the Second Proposal of the Commission's Omnibus I Initiative aimed at simplifying CSRD (Corporate Sustainability Reporting Directive), CSDDD (Corporate Sustainability Due Diligence Directive) and the Taxonomy. 

READ THE FULL ARTICLE HERE


High voltage deals: Driving EV innovation through M&A

Sandra Seah, Genessa Chew.

There are multiple strong market drivers for the electric vehicle (“EV”) industry. The EV sector is experiencing rapid growth, driven by technological advancements, regulatory support, government incentives, and shifting consumer preferences toward sustainable transportation. In Singapore, for example, the EV charging network will see the launch of an ultra-fast charger by Huawei in Q4 of 2025. This new development is expected to boost the electrification of transportation across the country. 

READ THE FULL ARTICLE HERE


EU: Vanuatu's victory – International law requires states to act against climate change

Pauline KuipersPaul WaszinkSander Wagemakers

On 23 July 2025, the International Court of Justice (ICJ) issued its groundbreaking Advisory Opinion, no. 187 (Advisory Opinion), in which it for the first time specified the obligations of States under international law in respect of climate change. According to the ICJ, failing to act against climate change may constitute ‘an internationally wrongful act’ for States under international law. Although the ICJ's Advisory Opinions are not legally binding judgments, they carry significant authority in interpreting States’ obligations under international law.

READ THE FULL ARTICLE HERE


Green Mobility for employers

Julian Straßel

In this series, we aim to explain the tax implications of green mobility in the context of sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). Companies that are required to create a sustainability report face the challenge of not only taking on ecological and social responsibility but also presenting this in a transparent manner. 

READ PART 1: PROVIDING ELECTRIC VEHICLES TO EMPLOYEES

READ PART 2: EMPLOYEE DISCOUNTS AND CAR SHARING FOR ELECTRIC VEHICLES

READ PART 3: FIVE WAYS TO SAVE LABOUR COSTS BY ELECTRIC CHARGING


EU: Transatlantic tumult triggering ESG setbacks?

Pauline KuipersDr. Matthias Lang, Nicolas Carbonnelle, Sander WagemakersTimo Förster 

On 21 August 2025, the EU and the US issued a joint statement that they have agreed upon a Framework Agreement on Reciprocal, Fair, and Balanced Trade (Framework Agreement). This Framework Agreement contains various compromises between the EU and the US on both tariffs and non-tariff-related items. Although the Framework Agreement at this time had not been published, the Commission did publish the key terms of this agreement. 

READ THE FULL ARTICLE HERE


UK government announces £63 million EV investment package

George Mason, George Matthew 

On 13 July 2025, the UK government announced a £63 million investment package to accelerate the electric vehicle (EV) transition. The funding is intended to make EV ownership more accessible and cost-effective for households, businesses, and public services. The funding forms part of the government’s wider ‘Plan for Change’ mission. 

READ THE FULL ARTICLE HERE


UK-US Tech Prosperity Deal: Nuclear, Batteries & Data Centre Co-location

Jenny Murray

The UK-US Tech Prosperity Deal announced as part of the US President’s grand State visit to the UK in September 2025 will advance the synergy of technology, investment, and innovation. More than a typical bilateral agreement, this pact signals an ambitious transatlantic alliance to architect the next generation of clean energy infrastructure, fostering economic growth, technological leadership, and energy security. All at a time when the UK’s renewable energy and digital infrastructure sectors are colliding in ways few foresaw, even five years ago.


Germany: Federal Court of Justice approves construction subsidies for battery storage systems

Dr. Matthias Lang, Anja Holtermann, LL.M., Dr. Tobias Büscher

Construction subsidies can account for a significant portion of the investment costs for building a battery storage facility. Whether, when and how much these subsidies are actually payable is therefore of crucial importance for battery storage projects. 

READ THE FULL ARTICLE HERE


The Data Act is now being applied – What organisations need to know and do

Riku Rauhanen 

The Data Act became applicable on 12 September 2025 introducing groundbreaking rules on data access, sharing and transfer. The Data Act’s aim is to address the challenges and unleash the opportunities presented by data in the European Union, emphasising fair access and user rights, while ensuring the protection of personal data. 

READ THE FULL ARTICLE HERE


Unlocking flexibility in the electricity system: ACER flexibility needs assessment

Matthijs van Leeuwen

With the increased uptake of intermittent renewable energy sources such as solar and wind, European electricity system are facing an increased need for flexibility services and related markets. This was formally acknowledged at a European level by the adoption in 2024 of new electricity market design rules, which define flexibility as ‘the ability of an electricity system to adjust to the variability of generation and consumption patterns and to grid availability, across relevant market timeframes’. 

READ THE FULL ARTICLE HERE


Legality of upcycled products: A Singapore perspective

Pin-Ping Oh

What is green and quickly turns red? A frog in a blender, of course! But also upcycled products which cause brand owners to see red. Upcycled products are oft-lauded from a sustainability viewpoint. However, the increasing popularity of such products have gotten brand owners up in arms.

READ THE FULL ARTICLE HERE


Dutch collective heat act enabling accelerated construction of heat networks?

Matthijs van Leeuwen, Tialda BeetstraSander Wagemakers

Just before summer recess this year, the Dutch Parliament (Tweede Kamer) finally adopted the collective heat act (Wet collectieve warmte) (Act). Upon adoption of the Act by the Senate (Eerste Kamer), which is expected later this year, connections to existing and new heat networks is expected to grow significantly from 15.000 now to 80.000 to 100.000 per annum in the future, with the ambition to more than double connections to renewable heat networks to a total of 1,5 million by 2030. This will require considerable investments in both heat networks and (eventually by 2050 only) renewable heat sources. To phase out the use of natural gas for heating, the act includes ever stricter carbon emission target related heating. 

READ THE FULL ARTICLE HERE


Can pseudonymisation make data anonymous?

Ruth Boardman, Max Gross

It is a truth universally acknowledged that GDPR applies to “personal data” but does not concern anonymous information. The status of pseudonymous data, by contrast, has been the subject of much dispute.

READ THE FULL ARTICLE HERE


EU-US Data Privacy Framework survives legal challenge: What the Latombe decision means for international data transfers

Tobias Bräutigam, Ruth BoardmanRiku Rauhanen

On 3 September 2025, the General Court of the European Union dismissed an action for annulment brought against the EU–US Data Privacy Framework (DPF), thereby upholding the framework's validity. This decision means that companies can continue transferring personal data to the United States under the current system, although the ruling can still be appealed to a higher court.

READ THE FULL ARTICLE HERE


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