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
Office of the United States Trade Representative (USTR) proposes to impose port fee increases on Chinese vessels and vessel operators (consultation closing on 24 March 2025)
On 16 January 2025, the USTR published a notice of determination that China’s targeting of the maritime, logistics and shipbuilding sectors for dominance is actionable under Section 301 of the US Trade Act of 1974. Section 301 grants the USTR the authority to investigate and remediate, including through the imposition of tariffs or other import restrictions, foreign trade practices that it determines (1) are unreasonable or discriminatory, and (2) burdens or restricts US commerce.
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.
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