Environmental, social and governance
2023 Annual Litigation Trends Survey
United States | Publication | January 18, 2023
Norton Rose Fulbright’s 2023 Annual Litigation Trends Survey indicates that environmental, social and governance (ESG) concerns are growing.
While only 2% of respondents reported ESG-related litigation in 2022, more than one-quarter of respondents (28%) said their exposure in this area had deepened and 24% expect increased exposure in the coming year. Moreover, of those concerned with class actions in the year ahead, more than one in three said ESG-related class actions stand among their greatest concerns.
Download the 2023 Annual Litigation Trends Survey for more details.
This issue
Recent publications
Publication
VAT in the Digital Age (VIDA) package finally adopted
On March 11, 2025, the VAT in the Digital Age (VIDA) package was finally adopted by the EU Council. The legislation was officially published in the EU Official Journal on March 25, 2025.
Publication
Global Minimum Tax rules in 2025
The OECD Pillar Two rules (also known as the Global Minimum Tax), where implemented by a national jurisdiction, require multinational enterprises (MNEs) with a consolidated group turnover of more than €750 million to calculate the effective tax rate in each jurisdiction in which it operates.
Publication
DOE order removes certain restrictions on LNG bunkering
On February 25, 2025, the Department of Energy (DOE) issued an Order Granting Request for Rehearing and Clarification and Modifying Order (Order 5233-A) (the Modified Order) clarifying that DOE will no longer consider ship-to-ship transfers of liquified natural gas (LNG) used as a fuel for marine vessels an “export” for the purposes of Section 3 the Natural Gas Act of 1938 (the NGA) when the receiving ship is located in US ports, US waters or international waters.
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