Briefings

The EU's Carbon Border Adjustment Mechanism (effective from 1 January 2026) requires EU importers to report on and purchase CBAM certificates to cover the emissions embedded in their imported goods. This UK Government briefing helps NEDs keep up to date with the latest regulatory requirements for EU imports, including: iron and steel, aluminium, cement, fertilisers, hydrogen, and traded electricity.

Our UK policy briefing aims to highlight the latest developments in UK climate policy directly relevant to NEDs.

Our post-Budget briefing highlights the relevant climate policy announcements for boardroom discussion.

In this November 2025 webinar, Chapter Zero and the Deloitte Academy's expert speakers explored the latest developments and best practice in relation to UK reporting in relation to sustainability and climate.

Statements from UN Secretary-General António Guterres at the opening plenary of the World Leaders Climate Action Summit on 6 November 2025 in Belém, Brazil. On 6 November 2025 Country leaders at COP30 climate summit in Brazil bemoaned the fractured global consensus on climate action.

After late negotiations EU climate ministers agreed a 2040 climate change target on 5th November 2025 as they raced to clinch the deal before the U.N. COP30 summit in Brazil. In a public vote, climate ministers approved a compromise to cut emissions 90% from 1990 levels by 2040, but with flexibilities to weaken this aim.

Our UK policy briefing aims to highlight the latest developments in UK climate policy directly relevant to NEDs.

In July 2025, the International Court of Justice (ICJ) issued their advisory opinion on states’ climate obligations. The opinion has the potential to significantly influence corporate governance and regulatory landscapes. The latest briefing from the Centre for Climate Engagement explores how.

On 25 June, during London Climate Action Week, the UK government issued a package of consultations designed, collectively, to support private investment to deliver the government’s clean energy superpower mission and make the UK the “sustainable finance capital of the world”. The key points covered by these consultations, and their relevance to Chapter Zero members, are set out below. We also draw your attention to other related regulatory and policy developments. We will keep members updated on these initiatives, which will shape the operating environment for your business.  

Modelling results from the Met Office Hadley Centre performed for the Committee on Climate Change presented feasible idealised emission scenarios leading to a 50% probability of limiting global temperature rise to 2 °C. The article discusses future projections, emissions pathways, the changes occurring and the impacts on natural and human systems.