United Nations Framework Convention on Climate Change ("UNFCCC")

https://unfccc.int/files/essential_background/background_publications_htmlpdf/application/pdf/conveng. pdf 

• Article 2: Objective

The ultimate objective of this Convention and any related legal instruments that the Conference of the Parties may adopt is to achieve, in accordance with the relevant provisions of the Convention, stabilization of greenhouse gas concentrations in the atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system. Such a level should be achieved within a time frame sufficient to allow ecosystems to adapt naturally to climate change, to ensure that food production is not threatened and to enable economic development to proceed in a sustainable manner.

• Article 3: Principles

In their actions to achieve the objective of the Convention and to implement its provisions, the Parties shall be guided, inter alia, by the following:

1. The Parties should protect the climate system for the benefit of present and future generations of humankind, on the basis of equity and in accordance with their common but differentiated responsibilities and respective capabilities. Accordingly, the developed country Parties should take the lead in combating climate change and the adverse effects thereof.
2. The specific needs and special circumstances of developing country Parties, especially those that are particularly vulnerable to the adverse effects of climate change, and of those Parties, especially developing country Parties, that would have to bear a disproportionate or abnormal burden under the Convention, should be given full consideration.
3. The Parties should take precautionary measures to anticipate, prevent or minimize the causes of climate change and mitigate its adverse effects. Where there are threats of serious or irreversible damage, lack of full scientific certainty should not be used as a reason for postponing such measures, taking into account that policies and measures to deal with climate change should be cost-effective so as to ensure global benefits at the lowest possible cost. To achieve this, such policies and measures should take into account different socio-economic contexts, be comprehensive, cover all relevant sources, sinks and reservoirs of greenhouse gases and adaptation, and comprise all economic sectors. Efforts to address climate change may be carried out cooperatively by interested Parties.
4. The Parties have a right to, and should, promote sustainable development. Policies and measures to protect the climate system against human-induced change should be appropriate for the specific conditions of each Party and should be integrated with national development programmes, taking into account that economic development is essential for adopting measures to address climate change.
5. The Parties should cooperate to promote a supportive and open international economic system that would lead to sustainable economic growth and development in all Parties, particularly developing country Parties, thus enabling them better to address the problems of climate change. Measures taken to combat climate change, including unilateral ones, should not constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on international trade.

• Article 4: Commitments

All Parties, taking into account their common but differentiated responsibilities and their specific national and regional development priorities, objectives and circumstances, shall:

(a) Develop, periodically update, publish and make available to the Conference of the Parties, in accordance with Article 12, national inventories of anthropogenic emissions by sources and removals by sinks of all greenhouse gases not controlled by the Montreal Protocol, using comparable methodologies to be agreed upon by the Conference of the Parties;

(b) Formulate, implement, publish and regularly update national and, where appropriate, regional programmes containing measures to mitigate climate change by addressing anthropogenic emissions by sources and removals by sinks of all greenhouse gases not controlled by the Montreal Protocol, and measures to facilitate adequate adaptation to climate change;

(c) Promote and cooperate in the development, application and diffusion, including transfer, of technologies, practices and processes that control, reduce or prevent anthropogenic emissions of greenhouse gases not controlled by the Montreal Protocol in all relevant sectors, including the energy, transport, industry, agriculture, forestry and waste management sectors;

(d) Promote sustainable management, and promote and cooperate in the conservation and enhancement, as appropriate, of sinks and reservoirs of all greenhouse gases not controlled by the Montreal Protocol, including biomass, forests and oceans as well as other terrestrial, coastal and marine ecosystems;

(e) Cooperate in preparing for adaptation to the impacts of climate change; develop and elaborate appropriate and integrated plans for coastal zone management, water resources and agriculture, and for the protection and rehabilitation of areas, particularly in Africa, affected by drought and desertification, as well as floods;

(f) Take climate change considerations into account, to the extent feasible, in their relevant social, economic and environmental policies and actions, and employ appropriate methods, for example impact assessments, formulated and determined nationally, with a view to minimizing adverse effects on the economy, on public health and on the quality of the environment, of projects or measures undertaken by them to mitigate or adapt to climate change;

(g) Promote and cooperate in scientific, technological, technical, socio-economic and other research, systematic observation and development of data archives related to the climate system and intended to further the understanding and to reduce or eliminate the remaining uncertainties regarding the causes, effects, magnitude and timing of climate change and the economic and social consequences of various response strategies;

(h) Promote and cooperate in the full, open and prompt exchange of relevant scientific, technological, technical, socio-economic and legal information related to the climate system and climate change, and to the economic and social consequences of various response strategies;

(i) Promote and cooperate in education, training and public awareness related to climate change and encourage the widest participation in this process, including that of non-governmental organizations; and

(j) Communicate to the Conference of the Parties information related to implementation, in accordance with Article 12. 

Paris Agreement

https://unfccc.int/files/essential_background/convention/application/pdf/english_paris_agreement.pdf 

• Article 4:

1. In order to achieve the long-term temperature goal set out in Article 2, Parties aim to reach global peaking of greenhouse gas emissions as soon as possible, recognizing that peaking will take longer for developing country Parties, and to undertake rapid reductions thereafter in accordance with best available science, so as to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century, on the basis of equity, and in the context of sustainable development and efforts to eradicate poverty.
2. Each Party shall prepare, communicate and maintain successive nationally determined contributions that it intends to achieve. Parties shall pursue domestic mitigation measures, with the aim of achieving the objectives of such contributions.
3. Each Party's successive nationally determined contribution will represent a progression beyond the Party's then current nationally determined contribution and reflect its highest possible ambition, reflecting its common but differentiated responsibilities and respective capabilities, in the light of different national circumstances.
4. Developed country Parties should continue taking the lead by undertaking economy-wide absolute emission reduction targets. Developing country Parties should continue enhancing their mitigation efforts, and are encouraged to move over time towards economy-wide emission reduction or limitation targets in the light of different national circumstances.
5. Support shall be provided to developing country Parties for the implementation of this Article, in accordance with Articles 9, 10 and 11, recognizing that enhanced support for developing country Parties will allow for higher ambition in their actions.
6. The least developed countries and small island developing States may prepare and communicate strategies, plans and actions for low greenhouse gas emissions development reflecting their special circumstances.
7. Mitigation co-benefits resulting from Parties' adaptation actions and/or economic diversification plans can contribute to mitigation outcomes under this Article.
8. In communicating their nationally determined contributions, all Parties shall provide the information necessary for clarity, transparency and understanding in accordance with decision 1/CP.21 and any relevant decisions of the Conference of the Parties serving as the meeting of the Parties to this Agreement.
9. Each Party shall communicate a nationally determined contribution every five years in accordance with decision 1/CP21 and any relevant decisions of the Conference of the Parties serving as the meeting of the Parties to this Agreement and be informed by the outcomes of the global stocktake referred to in Article 14.
10. The Conference of the Parties serving as the meeting of the Parties to this Agreement shall consider common time frames for nationally determined contributions at its first session.
11. A Party may at any time adjust its existing nationally determined contribution with a view to enhancing its level of ambition, in accordance with guidance adopted by the Conference of the Parties serving as the meeting of the Parties to this Agreement.

Vienna Convention for the Protection of the Ozone Layer

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A21988A1031%2801%29 

Article 2: General obligations

The Parties shall take appropriate measures in accordance with the provisions of this Convention and of those protocols in force to which they are party to protect human health and the environment against adverse effects resulting or likely to result from human activities which modify or are likely to modify the ozone layer.

To this end the Parties shall, in accordance with the means at their disposal and their capabilities:

(a) cooperate by means of systematic observations, research and information exchange in order to better understand and assess the effects of human activities on the ozone layer and the effects on human health and the environment from modification of the ozone layer;

(b) adopt appropriate legislative or administrative measures and cooperate in harmonizing appropriate policies to control, limit, reduce or prevent human activities under their jurisdiction or control should it be found that these activities have or are likely to have adverse effects resulting from modification or likely modification of the ozone layer;

(c) cooperate in the formulation of agreed measures, procedures and standards for the implementation of this Convention, with a view to the adoption of protocols and annexes;

(d) cooperate with competent international bodies to implement effectively this Convention and protocols to which they are party.

The Convention for the Protection of the Marine Environment of the North-East Atlantic (the "OSPAR Convention")

https://www.ospar.org/site/assets/files/1169/ospar_convention.pdf 

• Article 2:

Parties shall apply ... the polluter pays principle, by virtue of which the costs of pollution prevention, control and reduction measures are to be borne by the polluter.

OECD Guidelines for Multinational Enterprises

https://www.oecd.org/daf/inv/mne/48004323.pdf 

• Part II: General Policies

Enterprises should take fully into account established policies in the countries in which they operate, and consider the views of other stakeholders. In this regard:

A. Enterprises should:

1. Contribute to economic, environmental and social progress with a view to achieving sustainable development.
2. Respect the internationally recognised human rights of those affected by their activities.
3. Encourage local capacity building through close co-operation with the local community, including business interests, as well as developing the enterprise's activities in domestic and foreign markets, consistent with the need for sound commercial practice.
4. Encourage human capital formation, in particular by creating employment opportunities and facilitating training opportunities for employees.
5. Refrain from seeking or accepting exemptions not contemplated in the statutory or regulatory framework related to human rights, environmental, health, safety, labour, taxation, financial incentives, or other issues.
6. Support and uphold good corporate governance principles and develop and apply good corporate governance practices, including throughout enterprise groups.
7. Develop and apply effective self-regulatory practices and management systems that foster a relationship of confidence and mutual trust between enterprises and the societies in which they operate.
8. Promote awareness of and compliance by workers employed by multinational enterprises with respect to company policies through appropriate dissemination of these policies, including through training programmes.
9. Refrain from discriminatory or disciplinary action against workers who make bona fide reports to management or, as appropriate, to the competent public authorities, on practices that contravene the law, the Guidelines or the enterprise's policies.
10. Carry out risk-based due diligence, for example by incorporating it into their enterprise risk management systems, to identify, prevent and mitigate actual and potential adverse impacts as described in paragraphs 11 and 12, and account for how these impacts are addressed. The nature and extent of due diligence depend on the circumstances of a particular situation.
11. Avoid causing or contributing to adverse impacts on matters covered by the Guidelines, through their own activities, and address such impacts when they occur.
12. Seek to prevent or mitigate an adverse impact where they have not contributed to that impact, when the impact is nevertheless directly linked to their operations, products or services by a business relationship. This is not intended to shift responsibility from the entity causing an adverse impact to the enterprise with which it has a business relationship.
13. In addition to addressing adverse impacts in relation to matters covered by the Guidelines, encourage, where practicable, business partners, including suppliers and sub-contractors, to apply principles of responsible business conduct compatible with the Guidelines.
14. Engage with relevant stakeholders in order to provide meaningful opportunities for their views to be taken into account in relation to planning and decision making for projects or other activities that may significantly impact local communities.
15. Abstain from any improper involvement in local political activities.

xxx

For purposes of the Guidelines, due diligence is understood as the process through which enterprises can identify, prevent, mitigate and account for how they address their actual and potential adverse impacts as an integral part of business decision-making and risk management systems".

• Part III: Disclosure

Enterprises should ensure that timely and accurate information is disclosed on all material matters regarding their activities, structure, financial situation, performance, ownership and governance. This information should be disclosed for the enterprise as a whole, and, where appropriate, along business lines or geographic areas. Disclosure policies of enterprises should be tailored to the nature, size and location of the enterprise, with due regard taken of costs, business confidentiality and other competitive concerns.

xxx

• Part IV: Human Rights

States have the duty to protect human rights. Enterprises should, within the framework of internationally recognised human rights, the international human rights obligations of the countries in which they operate as well as relevant domestic laws and regulations:

1. Respect human rights, which means they should avoid infringing on the human rights of others and should address adverse human rights impacts with which they are involved.
2. Within the context of their own activities, avoid causing or contributing to adverse human rights impacts and address such impacts when they occur.
3. Seek ways to prevent or mitigate adverse human rights impacts that are directly linked to their business operations, products or services by a business relationship, even if they do not contribute to those impacts.
4. Have a policy commitment to respect human rights.
5. Carry out human rights due diligence as appropriate to their size, the nature and context of operations and the severity of the risks of adverse human rights impacts.
6. Provide for or co-operate through legitimate processes in the remediation of adverse human rights impacts where they identify that they have caused or contributed to these impacts.

UN Guiding Principles on Business and Human Rights

https://digitallibrary.un.org/record/720245?ln=en 

• Article 11: Business enterprises should respect human rights. This means that they should avoid infringing on the human rights of others and should address adverse human rights impacts with which they are involved.
• Article 12: The responsibility of business enterprises to respect human rights refers to internationally recognized human rights - understood, at a minimum, as those expressed in the International Bill of Human Rights and the principles concerning fundamental rights set out in the International Labour Organization's Declaration on Fundamental Principles and Rights at Work.

• Article 13: The responsibility to respect human rights requires that business enterprises:
  
  (a) Avoid causing or contributing to adverse human rights impacts through their own activities, and address such impacts when they occur;
  
  (b) Seek to prevent or mitigate adverse human rights impacts that are directly linked to their operations, products or services by their business relationships, even if they have not contributed to those impacts.

• Article 14: The responsibility of business enterprises to respect human rights applies to all enterprises regardless of their size, sector, operational context, ownership and structure. Nevertheless, the scale and complexity of the means through which enterprises meet that responsibility may vary according to these factors and with the severity of the enterprise's adverse human rights impacts.
• Article 15: In order to meet their responsibility to respect human rights, business enterprises should have in place policies and processes appropriate to their size and circumstances, including:
  
  (a) A policy commitment to meet their responsibility to respect human rights;
  
  (b) A human rights due diligence process to identify, prevent, mitigate and account for how they address their impacts on human rights;
  
  (c) Processes to enable the remediation of any adverse human rights impacts they cause or to which they contribute.

• Article 16: As the basis for embedding their responsibility to respect human rights, business enterprises should express their commitment to meet this responsibility through a statement of policy that:
  
  (a) Is approved at the most senior level of the business enterprise;
  
  (b) Is informed by relevant internal and/or external expertise;
  
  (c) Stipulates the enterprise's human rights expectations of personnel, business partners and other parties directly linked to its operations, products or services;
  
  (d) Is publicly available and communicated internally and externally to all personnel, business partners and other relevant parties;
  
  (e) Is reflected in operational policies and procedures necessary to embed it throughout the business enterprise.

• Article 17: In order to identify, prevent, mitigate and account for how they address their adverse human rights impacts, business enterprises should carry out human rights due diligence. The process should include assessing actual and potential human rights impacts, integrating and acting upon the findings, tracking responses, and communicating how impacts are addressed. Human rights due diligence:
  
  (a) Should cover adverse human rights impacts that the business enterprise may cause or contribute to through its own activities, or which may be directly linked to its operations, products or services by its business relationships;
  
  (b) Will vary in complexity with the size of the business enterprise, the risk of severe human rights impacts, and the nature and context of its operations;
  
  (c) Should be ongoing, recognizing that the human rights risks may change over time as the business enterprise's operations and operating context evolve.

• Article 18: In order to gauge human rights risks, business enterprises should identify and assess any actual or potential adverse human rights impacts with which they may be involved either through their own activities or as a result of their business relationships. This process should:
  
  (a) Draw on internal and/or independent external human rights expertise;
  
  (b) Involve meaningful consultation with potentially affected groups and other relevant stakeholders, as appropriate to the size of the business enterprise and the nature and context of the operation.

• Article 24. Where it is necessary to prioritize actions to address actual and potential adverse human rights impacts, business enterprises should first seek to prevent and mitigate those that are most severe or where delayed response would make them irremediable.

Convention on Access to Information, Public Participation in Decision-Making and Access to Justice in Environmental Matters ("Aarhus Convention")

https://unece.org/DAM/env/pp/documents/cep43e.pdf 

• Article 3(9): Within the scope of the relevant provisions of this Convention, the public shall have access to information, have the possibility to participate in decision-making and have access to justice in environmental matters without discrimination as to citizenship, nationality or domicile and, in the case of a legal person, without discrimination as to where it has its registered seat or an effective centre of its activities.
• Article 3(8): Each Party shall ensure that persons exercising their rights in conformity with the provisions of this Convention shall not be penalized, persecuted or harassed in any way for their involvement. This provision shall not affect the powers of national courts to award reasonable costs in judicial proceedings.
• Article 9: Access to Justice
  Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law.

Directive 2003/35/EC of the European Parliament and of the Council

of 26 May 2003 providing for public participation in respect of the drawing up of certain plans and programmes relating to the environment and amending with regard to public participation and access to justice Council Directives 85/337/EEC and 96/61/EC

https://eur-lex.europa.eu/resource.html?uri=cellar:4a80a6c9-cdb3-4e27-a721-d5df1a0535bc.0004.02/DOC_1&format=PDF 

• Article 4: xxx The public shall be informed, whether by public notices or other appropriate means such as electronic media where available, of the following matters early in the environmental decision-making procedures referred to in Article 2(2) and, at the latest, as soon as information can reasonably be provided:
  
  (a) the request for development consent;
  
  (b) the fact that the project is subject to an environmental impact assessment procedure and, where relevant, the fact that Article 7 applies;
  
  (c) details of the competent authorities responsible for taking the decision, those from which relevant information can be obtained, those to which comments or questions can be submitted, and details of the time schedule for transmitting comments or questions;
  
  (d) the nature of possible decisions or, where there is one, the draft decision;
  
  (e) an indication of the availability of the information gathered pursuant to Article 5;
  
  (f) an indication of the times and places where and means by which the relevant information will be made available;
  
  (g) details of the arrangements for public participation made pursuant to paragraph 5 of this Article.

Treaty on the Functioning of the European Union

https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:12012E/TXT:en:PDF 

• Article 191:

1. Union policy on the environment shall contribute to pursuit of the following objectives:
   - preserving, protecting and improving the quality of the environment,
   - protecting human health,
   - prudent and rational utilisation of natural resources,
   - promoting measures at international level to deal with regional or worldwide environmental problems, and in particular combating climate change.
2. Union policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the Union. It shall be based on the precautionary principle and on the principles that preventive action should be taken, that environmental damage should as a priority be rectified at source and that the polluter should pay.
   
   In this context, harmonisation measures answering environmental protection requirements shall include, where appropriate, a safeguard clause allowing Member States to take provisional measures, for non-economic environmental reasons, subject to a procedure of inspection by the Union.

European Climate Law

https://eur-lex.europa.eu/eli/reg/2021/1119/oj 

• Article 2: Climate-neutrality objective

1. Union-wide greenhouse gas emissions and removals regulated in Union law shall be balanced within the Union at the latest by 2050, thus reducing emissions to net zero by that date, and the Union shall aim to achieve negative emissions thereafter.
2. The relevant Union institutions and the Member States shall take the necessary measures at Union and national level, respectively, to enable the collective achievement of the climate-neutrality objective set out in paragraph 1, taking into account the importance of promoting both fairness and solidarity among Member States and cost-effectiveness in achieving this objective.

• Article 4: Intermediate Union climate target

1. In order to reach the climate-neutrality objective set out in Article 2(1), the binding Union 2030 climate target shall be a domestic reduction of net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % compared to 1990 levels by 2030.

European Green Deal 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM%3A2019%3A640%3AFIN 

• Section 2.1.3: Mobilising industry for a clean and circular economy

Achieving a climate neutral and circular economy requires the full mobilisation of industry. It takes 25 years - a generation - to transform an industrial sector and all the value chains. To be ready in 2050, decisions and actions need to be taken in the next five years.

From 1970 to 2017, the annual global extraction of materials tripled and it continues to grow, posing a major global risk. About half of total greenhouse gas emissions and more than 90% of biodiversity loss and water stress come from resource extraction and processing of materials, fuels and food. The EU's industry has started the shift but still accounts for 20% of the EU's greenhouse gas emissions. It remains too 'linear', and dependent on a throughput of new materials extracted, traded and processed into goods, and finally disposed of as waste or emissions. Only 12% of the materials it uses come from recycling.

The transition is an opportunity to expand sustainable and job-intensive economic activity. There is significant potential in global markets for low-emission technologies, sustainable products and services. Likewise, the circular economy offers great potential for new activities and jobs. However, the transformation is taking place at a too slow pace with progress neither widespread nor uniform. The European Green Deal will support and accelerate the EU's industry transition to a sustainable model of inclusive growth.

Regulation (EU) 2020/852

of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 ("EU Taxonomy Regulation")

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R0852&from=EN 

• Article 10: Substantial contribution to climate change mitigation

1. An economic activity shall qualify as contributing substantially to climate change mitigation where that activity contributes substantially to the stabilisation of greenhouse gas concentrations in the atmosphere at a level which prevents dangerous anthropogenic interference with the climate system consistent with the long-term temperature goal of the Paris Agreement through the avoidance or reduction of greenhouse gas emissions or the increase of greenhouse gas removals, including through process innovations or product innovations, by:
   
   (a) generating, transmitting, storing, distributing or using renewable energy in line with Directive (EU) 2018/2001, including through using innovative technology with a potential for significant future savings or through necessary reinforcement or extension of the grid;
   
   (b) improving energy efficiency, except for power generation activities as referred to in Article 19(3);
   
   (c) increasing clean or climate-neutral mobility; xxx
   

• Article 17: Significant harm to environmental objectives

1. For the purposes of point (b) of Article 3, taking into account the life cycle of the products and services provided by an economic activity, including evidence from existing life-cycle assessments, that economic activity shall be considered to significantly harm:
   
   (a) climate change mitigation, where that activity leads to significant greenhouse gas emissions;
   
   (b) climate change adaptation, where that activity leads to an increased adverse impact of the current climate and the expected future climate, on the activity itself or on people, nature or assets;
   
   (c) the sustainable use and protection of water and marine resources, where that activity is detrimental:
   (i) to the good status or the good ecological potential of bodies of water, including surface water and groundwater; or
   (ii) to the good environmental status of marine waters;
   
   (d) the circular economy, including waste prevention and recycling, where:
   (i) that activity leads to significant inefficiencies in the use of materials or in the direct or indirect use of natural resources such as non-renewable energy sources, raw materials, water and land at one or more stages of the life cycle of products, including in terms of durability, reparability, upgradability, reusability or recyclability of products;
   (ii) that activity leads to a significant increase in the generation, incineration or disposal of waste, with the exception of the incineration of non-recyclable hazardous waste; or
   (iii) the long-term disposal of waste may cause significant and long-term harm to the environment;
   
   (e) pollution prevention and control, where that activity leads to a significant increase in the emissions of pollutants into air, water or land, as compared with the situation before the activity started; or
   
   (f) the protection and restoration of biodiversity and ecosystems, where that activity is:
   (i) significantly detrimental to the good condition and resilience of ecosystems; or
   (ii) detrimental to the conservation status of habitats and species, including those of Union interest.
   
2. When assessing an economic activity against the criteria set out in paragraph 1, both the environmental impact of the activity itself and the environmental impact of the products and services provided by that activity throughout their life cycle shall be taken into account, in particular by considering the production, use and end of life of those products and services.

Regulation (EU) 2019/2088

of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector (Sustainable Finance Disclosure Regulation - SFDR)

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02019R2088-20240109 

• Article 4: Transparency of adverse sustainability impacts at entity level

1. Financial market participants shall publish and maintain on their websites:
   
   (a) where they consider principal adverse impacts of investment decisions on sustainability factors, a statement on due diligence policies with respect to those impacts, taking due account of their size, the nature and scale of their activities and the types of financial products they make available; or
   
   (b) where they do not consider adverse impacts of investment decisions on sustainability factors, clear reasons for why they do not do so, including, where relevant, information as to whether and when they intend to consider such adverse impacts.
   
2. Financial market participants shall include in the information provided in accordance with point (a) of paragraph 1 at least the following:
   
   (a) information about their policies on the identification and prioritisation of principal adverse sustainability impacts and indicators;
   
   (b) a description of the principal adverse sustainability impacts and of any actions in relation thereto taken or, where relevant, planned;
   
   (c) brief summaries of engagement policies in accordance with Article 3g of Directive 2007/36/EC, where applicable;
   
   (d) a reference to their adherence to responsible business conduct codes and internationally recognised standards for due diligence and reporting and, where relevant, the degree of their alignment with the objectives of the Paris Agreement.

Australia

Climate Change Act 2017 (Victoria)

https://www.legislation.vic.gov.au/sites/default/files/2020-05/17-5aa005 authorised.pdf

• Section 6: Long-term emissions reduction target

1. For the purposes of this Act, the long-term emissions reduction target for the State is an amount of net zero greenhouse gas emissions by the year 2050. xxx

Environment Protection and Biodiversity Conservation Act 1999 (Cth) (EPBC Act)

https://www.legislation.gov.au/C2004A00485/latest/versions 

• Section 3(A): Principles of ecologically sustainable development
  The following principles are principles of ecologically sustainable development:
  
  (a) decision making processes should effectively integrate both long term and short term economic, environmental, social and equitable considerations;
  
  (b) if there are threats of serious or irreversible environmental damage, lack of full scientific certainty should not be used as a reason for postponing measures to prevent environmental degradation;
  
  (c) the principle of intergenerational equity—that the present generation should ensure that the health, diversity and productivity of the environment is maintained or enhanced for the benefit of future generations;
  
  (d) the conservation of biological diversity and ecological integrity should be a fundamental consideration in decision making;
  
  (e) improved valuation, pricing and incentive mechanisms should be promoted.

Protection of the Environment Operations Act 1997 (NSW)

https://legislation.nsw.gov.au/view/html/inforce/current/act-1997-156 

• Section 115(1): Disposal of waste—harm to environment

1.  Offence If a person wilfully or negligently disposes of waste in a manner that harms or is likely to harm the environment—
   (a) the person, and
   (b) if the person is not the owner of the waste, the owner,
   are each guilty of an offence.

Canada

Canadian Environmental Protection Act 1999

https://laws-lois.justice.gc.ca/eng/acts/C-15.31/ 

• Section 22:

1. An individual who has applied for an investigation may bring an environmental protection action if
   (a) the Minister failed to conduct an investigation and report within a reasonable time; or
   (b) the Minister's response to the investigation was unreasonable.
   
   Nature of the Action
2. The action may be brought in any court of competent jurisdiction against a person who committed an offence under this Act that
   (a) was alleged in the application for the investigation; and
   (b) caused significant harm to the environment.

• Section 28(1): A court may allow any person to participate in an environmental protection action in order to provide fair and adequate representation of the private and public interests involved.

Canadian Net-Zero Emissions Accountability Act

https://laws-lois.justice.gc.ca/eng/acts/c-19.3/fulltext.html 

• Section 6 The national greenhouse gas emissions target for 2050 is net-zero emissions.
• Section 12: When establishing or amending an emissions reduction plan, the Minister must do so in consultation with the other federal ministers having duties and functions relating to the measures that may be taken to achieve that target.
• Section 16: If the Minister concludes that Canada has not achieved its national greenhouse gas emissions target for a milestone year or for 2050, as the case may be, the Minister must, after consulting with the ministers referred to in section 12, include the following in the assessment report:
  (a) the reasons why Canada failed to meet the target;
  (b) a description of actions the Government of Canada is taking or will take to address the failure to achieve the target; and
  (c) any other information that the Minister considers appropriate.
• Section 22 (1): The advisory body must submit an annual report to the Minister with respect to its advice and activities, including setting out the result of its engagement activities.

1.  When providing its advice and preparing its report, the advisory body must take into account a range of factors, to the extent they are relevant to the purpose of this Act including environmental, economic, social and technological and the best available scientific information and knowledge, including Indigenous knowledge, respecting climate change.
2. The Minister must make the annual report available to the public within 30 days after receiving it and then, within 120 days after receiving the report, the Minister must publicly respond to the advice that the advisory body includes in it with respect to the matters referred to in paragraphs 20(1)(a) to (c), including any national greenhouse gas emissions target that is recommended by the advisory body if the Minister has set a target that is different from it.

Greenhouse Gas Pollution Pricing Act

https://laws-lois.justice.gc.ca/eng/acts/g-11.55/  

• Section 15: For the purposes of this Part, if a person at a particular time imports a quantity of fuel at a location in a listed province, if the fuel is imported in the course of the transportation of the fuel to a place outside the listed province, if the fuel is transported without being stored in the listed province (otherwise than in a manner that is solely incidental to the transportation) and if the person is a registered emitter or is registered under Division 4 of this Part in respect of that type of fuel otherwise than only as a road carrier, then the fuel is deemed not to have been imported at a location in the listed province at the particular time.

China

Environmental Protection Law

https://digital.library.unt.edu/ark:/67531/metadc11871/

• Article 2: "Environment" as used in this Law refers to the total body of all natural elements and artificially transformed natural elements affecting human existence and development, which includes the atmosphere, water, seas, land, minerals, forests, grasslands, wildlife, natural and human remains, nature reserves, historic sites and scenic spots, and urban and rural areas.
• Article 5: The state shall encourage the development of education in the science of environmental protection, strengthen the study and development of the science and technology of environmental protection, raise the scientific and technological level of environmental protection and popularize scientific knowledge of environmental protection.
• Article 19: Measures must be taken to protect the ecological environment while natural resources are being developed or utilized.
• Article 39: An enterprise or institution that has failed to eliminate or control pollution by the deadline as required shall, as provided for by the state, pay a fee for excessive discharge; in addition, a fine may be imposed on it on the basis of the damage incurred, or the enterprise or institution may be ordered to suspend its operations or close down.
  
  The fine as specified in the preceding paragraph shall be decided by the competent department of environmental protection administrations. An order for the suspension of operations or shut-down of an enterprise or institution shall be issued by the People's government that set the deadline for the elimination or control of pollution. An order for the suspension of operations or shut-down of an enterprise or institution directly under the jurisdiction of the Central Government shall be submitted to and approved by the State Council.
  

• Article 40: A party refusing to accept the decision on administrative sanction may, within 15 days of receiving the notification on such a decision, apply for reconsideration to the department next higher to the authorities that imposed the sanction; if the party refuses to accept the decision of reconsideration, it may, within 15 days of receiving the reconsideration decision, bring a suit before a People's court. A party may also bring a suit directly before a people's court within 15 days of receiving the notification on the sanction. If, upon the expiration of this period, the party has not applied for reconsideration or has neither brought a suit before a People's court nor complied with the sanction, the authorities that imposed the sanction may apply to the People's court for compulsory enforcement.
• Article 41: A unit that has caused an environmental pollution damage shall have the obligation to eliminate it and make compensation to the unit or individual that suffered direct losses. A dispute over the liability to make compensation or the amount of compensation may, at the request of the parties, be settled by the competent department of environmental protection administration or another department invested by law with power to conduct environmental supervision and management. If a party refuses to accept the decision on the settlement, it may bring a suit before a people's court. The party may also directly bring a suit before the People's court.
  
  If environmental pollution losses result solely from irresistible natural disasters which cannot be averted even after the prompt adoption of reasonable measures, the party concerned shall be exempted from liability.
• Article 43: If a violation of this Law causes a serious environmental pollution accident, leading to the grave consequences of heavy losses of public or private property or human injuries or deaths of persons, the persons directly responsible for such an accident shall be investigated for criminal responsibility according to law.
• Article 44: Whoever, in violation of this Law, causes damage to natural resources like land, forests, grasslands, water, minerals, fish, wild animals and wild plants shall bear legal liability in accordance with the provisions of relevant laws.
  

Working Guidance for Carbon Dioxide Peaking and Carbon Neutrality in Full and Faithful Implementation of the New Development Philosophy

https://english.www.gov.cn/policies/latestreleases/202110/25/content_WS61760047c6d0df57f98e3c21.html 

• Article 2: To achieve the objectives for carbon dioxide peaking and carbon neutrality, we must follow the principles of exercising nationwide planning, prioritizing conservation, leveraging the strengths of the government and the market, coordinating efforts on the domestic and international fronts, and guarding against risks.

    xxx

    Coordinating efforts on the domestic and international fronts. Based on China's national context, we will coordinate planning for domestic and          international energy and resources and promote advanced green and low-carbon technologies and practices. In the international response to            climate change, we need to be prepared to both stand our ground and engage in cooperation, continue to increase China's influence and voice          on the world stage, and resolutely safeguard our development rights and interests.

     xxx

France

Environmental Code

https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006074220/2024-02-29/ 

• Article L. 181-2, 2° 

1. The environmental authorisation takes place, including for the application of other legislation, of the following authorisations, registrations, declarations, absence of opposition, approvals and accreditation, when the project of activities, installations, undertakings and works falling within article L. 181-1 is subject to them or requires them:
   [...]
   
2. Authorization for the emission of greenhouse gases pursuant to article L. 229-6;

Energy Code

https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000023983208/ 

• Article L. 100-4

I.-To respond to the ecological and climatic emergency, the national energy policy aims to:

1° To reduce greenhouse gas emissions by 40% between 1990 and 2030 and to achieve carbon neutrality by 2050 by dividing greenhouse gas emissions by a factor greater than six between 1990 and 2050. The trajectory is specified in the carbon budgets mentioned in article L. 222-1 A of the environmental code. For the application of this 1°, carbon neutrality is understood as a balance, on the national territory, between anthropogenic emissions by sources and anthropogenic absorptions by greenhouse gas sinks, as mentioned in article 4 of the Paris Agreement ratified on October 5, 2016. The accounting of these emissions and absorptions is carried out according to the same methods as those applicable to national greenhouse gas inventories notified to the European Commission and within the framework of the United Nations Framework Convention on Climate Change, without taking into account international carbon offset credits;

2° To reduce final energy consumption by 50% in 2050 compared to the 2012 reference, aiming for intermediate objectives of around 7% in 2023 and 20% in 2030. This dynamic supports the development of an efficient economy in energy, particularly in the building, transport and circular economy sectors, and preserves the competitiveness and development of the industrial sector;

3° To reduce the primary energy consumption of fossil fuels by 40% in 2030 compared to the reference year 2012, by modulating this objective by fossil fuel according to the greenhouse gas emissions factor of each. In this perspective, priority must be given to the use of fossil fuels that emit the most greenhouse gases;

4° To increase the share of renewable energies to 23% of gross final energy consumption in 2020 and to at least 33% of this consumption in 2030; on this date, to achieve this objective, renewable energies must represent at least 40% of electricity production, 38% of final heat consumption, 15% of final fuel consumption and 10% of energy consumption. gas. For the application of this 4°, gas consumption includes that of renewable gas, including biogas, within the meaning of article L. 445-1, and low-carbon gas, within the meaning of article L. 447-1;

4° bis To encourage the production of hydraulic energy, particularly small hydroelectricity, while ensuring energy sovereignty is maintained, the safety of hydraulic installations is guaranteed and the storage of electricity is encouraged;

4° ter To promote the production of electricity from installations using mechanical wind energy located at sea, with the aim of gradually increasing the rate of allocation of installed production capacities following implementation procedures. competition to at least 1 gigawatt per year by 2024;

4° quater To encourage the production of electricity from agrivoltaic installations, within the meaning of Article L. 314-36, by reconciling this production with agricultural activity, while maintaining the priority given to food production and ensuring the absence of negative effects on land and agricultural prices;

5° (Repealed);

6° To contribute to achieving the objectives of reducing atmospheric pollution provided for by the national plan for reducing emissions of atmospheric pollutants defined in Article L. 222-9 of the Environmental Code;

7° To have a real estate portfolio in which all of the buildings are renovated according to "low-consumption building" or similar standards, by 2050, by pursuing a policy of thermal renovation of housing mainly affecting households with low income;

8° To achieve energy autonomy and an electricity production mix composed of 100% renewable energies in the communities governed by article 73 of the Constitution by 2030;

9° To multiply by five the quantity of renewable and recovery heat and cold delivered by heat and cold networks by 2030.

10° To develop low-carbon and renewable hydrogen and its industrial, energy and mobility uses, with the prospect of reaching approximately 20 to 40% of total hydrogen and industrial hydrogen consumption by 2030 ;

11° To promote the management of electricity production, with the objective of achieving installed curtailment capacities of at least 6.5 gigawatts in 2028.

I bis.-Without prejudice to the provisions taken to ensure nuclear safety in application of Title IX of Book V of the Environmental Code, the decision to stop operating a nuclear reactor with the aim of achieving the objectives

• Article L. 141-1

The multi-year energy program, established by decree, defines the modalities of action of the public authorities for the management of all forms of energy on the continental metropolitan territory, in order to achieve the objectives defined in Articles L. 100-1, L. 100-2 and L. 100-4 of this code as well as by the law provided for in article L. 100-1 A. It is compatible with the objectives of reducing greenhouse gas emissions. greenhouses set in the carbon budget mentioned in article L. 222-1 A of the environmental code, as well as with the low-carbon strategy mentioned in article L. 222-1 B of the same code. The multi-year energy program is the subject of an educational summary accessible to the public.

• Article L. 311-15

In the event of failure to comply with the legislative or regulatory provisions governing the production activity or with the requirements of the title under which this activity is carried out, the administrative authority may impose the sanctions provided for in Article L. 142-31.

By way of derogation from the first paragraph of this article, without prejudice to the suspension or termination of the contract provided for in article L. 311-14, since the breaches mentioned in the first two paragraphs of the same article L. 311-14 are established and the administrative authority has given notice to the operator to terminate them, they may be subject to a financial penalty in compliance with the procedure and guarantees provided for in articles L. 142-30 and L. 142-33 to L. 142-36. This sanction is determined based on the maximum installed electrical power of the installation and cannot exceed a ceiling of €100,000 per megawatt.

Any breach of articles L. 314-1 to L. 314-13, L. 314-18 to L. 314-27, L. 311-10 to L. 311-13-6, the regulatory provisions taken pursuant to these articles or the requirements provided for in the specifications of a competitive bidding procedure mentioned in Article L. 311-10 by producers who have applied for a contract in application of Articles L. 314-1 to L. 314 -13 or L. 314-18 to L. 314-27 or by the winner designated at the end of this procedure may give rise to a financial penalty, in compliance with the procedure and guarantees provided for in paragraph 2 of sub -section 3 of section 2 of chapter II of title IV of book I of this code. The sanction is determined according to the planned electrical power of the installation and in proportion to the seriousness of the breach, within the limit of a ceiling of €500 per kilowatt. The specifications of the competitive bidding procedure may set the scale of financial penalties specific to the installation, within the limit of this ceiling. The terms of application of this paragraph are set by decree in the Council of State.

Germany

German Environmental Liability Act (Umwelthaftungsgesetz; UmweltHG)

https://www.gesetze-im-internet.de/englisch_umwelthg/index.html 

• Section 1: Installation liability for environmental impacts
  If an environmental impact caused by an installation specified in Annex 1 causes a person's death, injury to his or her body or damage to his or her health, or damage to an item of property, the operator of the installation has an obligation to compensate the injured person for the resulting damage.
  

• Section 15: Maximum amount of compensation
  In the case of death, injury to a person's body or damage to his or her health, the party liable to pay damages is liable only up to a maximum amount of 85 million euros and likewise for damage to property, the party liable to pay damages is liable only up to a maximum amount of 85 million euros insofar as the damage has been caused by a single environmental impact. Should the several damages to be paid on account of a single environmental impact exceed the respective maximum amount specified in sentence 1, the individual compensation is reduced pro-rata to the total given.

India

National Action Plan on Climate Change

https://static.pib.gov.in/WriteReadData/specificdocs/documents/2021/dec/doc202112101.pdf 

• Section 3: The Principles of NAPCC are:
  - Protecting the poor through an inclusive and sustainable development strategy, sensitive to climate change
  - Achieving national growth and poverty alleviation objectives while ensuring ecological sustainability
  - Efficient and cost-effective strategies for end-use demand-side management
  - Extensive and accelerated deployment of appropriate technologies for adaptation and mitigation
  - New and innovative market, regulatory, and voluntary mechanisms for sustainable development
  - Effective implementation through unique linkages - with civil society, LGUs, - and public-private partnerships

• Section 12: The National Mission on Strategic Knowledge for Climate Change (NMSKCC) seeks to build a vibrant and dynamic knowledge system that would inform and support national action for responding effectively to the objective of ecologically sustainable development.

• Section 2(e): "Pollution" means such contamination of water or such alteration of the physical, chemical or biological properties of water or such discharge of any sewage or trade effluent or of any other liquid, gaseous or solid substance into water (whether directly or indirectly) as may, or is likely to, create a nuisance or render such water harmful or injurious to public health or safety, or to domestic, commercial, industrial, agricultural or other legitimate uses, or to the life and health of animals or plants or of aquatic organisms.
• Section 33: Power of Board to make application to courts for restraining apprehended pollution water in streams or wells. - (1) Where it is apprehended by a Board that the water in any stream or well is likely to be polluted by reason of the disposal or likely disposal of any matter in such stream or well or in any sewer or on any land, or otherwise, the Board may make an application to a court, not inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class, for restraining the person who is likely to cause such pollution from so causing.
• Section 22: Persons carrying on industry, etc., not to allow emission of air pollutants in excess of the standard laid down by State Board.—No person operating any industrial plant, in any air pollution control area shall discharge or cause or permit to be discharged the emission of any air pollutant in excess of the standards laid down by the State Board under clause (g) of sub-section (1) of section 17.
• Section 22A: Power of Board to make application to court for restraining person from causing air pollution.—(1) Where it is apprehended by a Board that emission of any air pollutant, in excess of the standards laid down by the State Board under clause (g) of sub-section (1) of section 17, is likely to occur by reason of any person operating an industrial plant or otherwise in any air pollution control area, the Board may make an application to a court, not inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class for restraining such person from emitting such air pollutant.

The Environment Protection Act, 1986

https://www.indiacode.nic.in/bitstream/123456789/4316/1/ep_act_1986.pdf 

• Section 15(1): Whoever fails to comply with or contravenes any of the provisions of this Act, or the rules made or orders or directions issued thereunder, shall, in respect of each such failure or contravention, be punishable with imprisonment for a term which may extend to five years with fine which may extend to one lakh rupees, or with both, and in case the failure or contravention continues, with additional fine which may extend to five thousand rupees for every day during which such failure or contravention continues after the conviction for the first such failure or contravention.

The Forest Conservation Act, 1980

https://www.indiacode.nic.in/bitstream/123456789/19381/1/the_forest_%28conservation%29_act%2C_1980.pdf

• Section 2: Restriction on the dereservation of forests or use of forest land for non-forest purpose.— Notwithstanding anything contained in any other law for the time being in force in a State, no State Govemnment or other authority shall make, except with the prior approval of the Central Government, any order directing—
  (i) that any reserved forest (within the meaning of the expression "reserved forest" in any law for the time being in force in that State) or any portion thereof, shall cease to be reserved:
  (ii) that any forest land or any portion thereof may be used for any non-forest purpose.

Biodiversity Act, 2002

https://www.indiacode.nic.in/bitstream/123456789/2046/4/A2003-18.pdf 

• Section 7: Prior intimation to State Biodiversity Board for obtaining biological resource for certain purposes.— No person, who is a citizen of India or a body corporate, association or organisation which is registered in India, shall obtain any biological resource for commercial utilisation, or bio-survey and bio-utilisation for commercial utilisation except after giving prior intimation to the State Biodiversity Board concerned:
  
  Provided that the provisions of this section shall not apply to the local people and communities of the area, including growers and cultivators of biodiversity, and vaids and hakims, who have been practicing indigenous medicine.
  

• Section 24(1): Power of State Biodiversity Board to restrict certain activities violating the objectives of conservation, etc.— (1) Any citizen of India or a body corporate, organisation or association registered in India intending to undertake any activity referred to in section 7 shall give prior intimation in such form as may be prescribed by the State Government to the State Biodiversity Board.

National Green Tribunal Act, 2010

https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwiK8Zfmlq2EAxVlR0EAHflrAcwQFnoECBAQAQ&url=https%3A%2F%2Fwww.indiacode.nic.in%2Fhandle%2F123456789%2F2025%3Flocale%3Den&usg=AOvVaw24Ua5XpGnKPfYai3G36ayl&opi=89978449 

• Section 14(1): (1) The Tribunal shall have the jurisdiction over all civil cases where a substantial question relating to environment (including enforcement of any legal right relating to environment), is involved and such question arises out of the implementation of the enactments specified in Schedule I.
• Section 15(4): The Tribunal may, having regard to the damage to public health, property and environment, divide the compensation or relief payable under separate heads specified in Schedule II so as to provide compensation or relief to the claimants and for restitution of the damaged property or environment, as it may think fit.

Electricity Act, 2003

https://powermin.gov.in/en/content/electricity-act-2003 

• Section 86(e): [The Electricity Regulatory Commissions shall] xxx promote co-generation and generation of electricity from renewable sources of energy by providing suitable measures for connectivity with the grid and sale of electricity to any person. It also specifies for purchase of electricity from such sources and a percentage of the total consumption of electricity in the area of a distribution licensee xxx.

Water (Prevention and Control of Pollution) Act, 1974

https://cpcb.nic.in/upload/home/water-pollution/WaterAct-1974.pdf 

• Section 2 (e): "pollution" means such contamination of water or such alteration of the physical, chemical or biological properties of water or such discharge of any sewage or trade effluent or of any other liquid, gaseous or solid substance into water (whether directly or indirectly) as may, or is likely to, create a nuisance or render such water harmful or injurious to public health or safety, or to domestic, commercial, industrial, agricultural or other legitimate uses, or to the life and health of animals or plants or of acquatic organisms
• Section 33: (1) Where it is apprehended by a Board that the water in any stream or well is likely to be polluted by reason of the disposal or likely disposal of any matter in such stream or well or in any sewer or on any land, or otherwise, the Board may make an application to a court, not inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class, for restraining the person who is likely to cause such pollution from so causing. xxx
• Section 25: Restrictions on new outlets and new discharges. (1) Subject to the provisions of this section, no person shall, without the previous consent of the State Board,—
  (a) establish or take any steps to establish any industry, operation or process, or any treatment and disposal system or any extension or addition thereto, which is likely to discharge sewage or trade effluent into a stream or well or sewer or on land (such discharge being hereafter in this section referred to as discharge of sewage); or
  (b) bring into use any new or altered outlet for the discharge of sewage; or
  (c) begin to make any new discharge of sewage xxx

Air (Prevention and Control of Pollution) Act, 1981

https://cpcb.nic.in/displaypdf.php?id=aG9tZS9haXItcG9sbHV0aW9uL05vLTE0LTE5ODEucGRm 

• Section 21: (1) Subject to the provisions of this section, no person shall, without the previous consent of the State Board, establish or operate any industrial plant in an air pollution control area. Xxx
• Section 22: Persons carrying on industry, etc., and to allow emission of air pollutants in excess of the standard laid down by State Board.
  No person operating any industrial plant, in any air pollution control area shall discharge or cause or permit to be discharged the emission of any air pollutant in excess of the standards laid down by the State Board under clause (g) of sub-section (1) of section 17.

• Section 22A: Power of Board to make application to court for restraining person from causing air pollution.
  (1) Where it is apprehended by a Board that emission of any air pollutant, in excess of the standards laid down by the State Board under clause (g) of sub-section (1) of section 17, is likely to occur by reason of any person operating an industrial plant or otherwise in any air pollution control area, the Board may make an application to a court, not inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class for restraining such person from emitting such air pollutant. xxx

• Section 31(A): Power to give directions
  Notwithstanding anything contained in any other law, im. subject to the provisions of this Act, and to any directions that the Central Government may give in this behalf, a Board may, in the exercise of its powers and performance of its functions under thisAct, issue any directions in writing to any person, officer or authority, and such person, officer or authority shall be bound to comply with such directions.

Japan

Act on Promotion of Global Warming Countermeasures 1998

https://www.japaneselawtranslation.go.jp/en/laws/view/3796 

• Article 8: (Kyoto Protocol Target Achievement Plan)
  (1) The national government must establish a plan for achieving the targets prescribed in Article 3 of the Kyoto Protocol (hereinafter referred to as the "Kyoto Protocol Target Achievement Plan").
  
  (2) The Kyoto Protocol Target Achievement Plan is to prescribe the following matters:
  (i) basic direction regarding the promotion of global warming countermeasures;
  (ii) basic matters on the measures regarding the control of greenhouse gas emissions which should be taken by the national government, local governments, businesses, and citizens, respectively;
  (iii) targets regarding the amount of greenhouse gas emissions and absorptions for each class and category of greenhouse gases;
  (iv) targets regarding implementation of necessary measures for achieving the targets of the preceding item;
  (v) matters regarding measures by the national government and local governments which are necessary in order to achieve the targets of the preceding item.
  (vi) basic matters regarding the National Government Action Plan as prescribed in Article 20-2, paragraph (1) and the action plans of local governments as prescribed in Article 21, paragraph (1);
  (vii) basic matters regarding plans that should be formulated and publicized concerning measures for the control of greenhouse gas emissions related to businesses with considerably high total greenhouse gas emissions (including measures to contribute to the control of greenhouse gas emissions by other parties);
  (viii) basic matters regarding measures prescribed in Article 3, paragraph (4);
  (ix) beyond what is set forth in the preceding items, other important matters regarding global warming countermeasures.
  
  (3) The Prime Minister must request a Cabinet Decision concerning the proposed Kyoto Protocol Target Achievement Plan.
  
  (4) Upon the Cabinet Decision prescribed by the preceding paragraph, the Prime Minister must publicize the Kyoto Protocol Target Achievement Plan without delay.

Kenya 

Climate Change Act, 2016

https://leap.unep.org/en/countries/ke/national-legislation/climate-change-act-2016-no-11-2016 

• Section 16(3): xxx Notwithstanding other provisions in this Act, the [National Climate Change] Council may—
  (a) by notice in the Gazette, require a private entity that is subject to climate change obligations to, at any time, prepare reports on the status of its performance of the climate change duties and prescribe the period for reporting; and
  (b) require any private entity that fails to comply with its climate change obligations to prepare a report within a specified time, on the actions it has taken, is taking or intends to take to secure future performance with those duties.

• Section 17(1): The National Environmental Management Authority shall on behalf of the Council—
  (c) monitor, investigate and report on whether public and private entities are in compliance with the assigned climate change duties;
  (d) ascertain that private entities are in conformity with instructions prescribed under section 16 of this Act; and
  (e) regulate, enforce and monitor compliance on levels of greenhouse gas emissions as set by the Council under this Act.

Nigeria

Climate Change Act 2021

https://faolex.fao.org/docs/pdf/NIG208055.pdf 

• Section 1: This Act provides a framework for achieving low greenhouse gas emission (GHG) inclusive green growth and sustainable economic development by-
  (a) ensuring that Nigeria formulates programmes for achieving its long-term goals on climate change mitigation and adaptation;
  (b) facilitating the coordination of climate change action needed to achieve long-term climate objectives;
  (c) mainstreaming climate change actions in line with national development priorities;
  (d) facilitating the mobilisation of finance and other resources necessary to ensure effective action on climate change;
  (e) ensuring that climate change policies and actions are integrated with other related policies for promoting socio-economic development and environmental integrity;
  (f) setting a target for year 2050 - 2070 for the attainment of a net-zero GHG emission in line with Nigeria's international climate change obligations;
  (g) identifying risks and vulnerabilities, building resilience and strengthening existing adaptive capacities to the impacts of climate change;
  (h) implementing mitigation measures that promote low carbon economy and sustainable livelihood; and
  (i) ensuring that private and public entities comply with stated climate change strategies, targets and National Climate Change Action Plan (in this Act referred to as "Action Plan")

• Section 15(1)(e): There is established a Climate Change Fund (in this Act referred to as "the Fund"), to be maintained by the Council, into which shall be paid-
  xxx
  (e) carbon tax and emissions trading
  xxx

• Section 23: Climate change obligations of public entities
  The Council may by regulations:
  (a) impose obligations relating to climate change on any public entity; and
  (b) vary or revoke any such obligations where necessary.

• Section 24: Climate change obligations of private entities
  
  (1) Any private entity with employees numbering 50 and above shall:
  (a) put in place measures to achieve the annual carbon emission reduction targets in line with the Action Plan; and
  (b) designate a Climate Change Officer or an Environmental Sustainability Officer who shall submit to the Secretariat through the State Director annual reports on the entity's efforts at meeting its carbon emission reduction and climate adaptation plan.
  
  (2) A private entity that fails to meet its target as specified under subsection (1) shall be liable to a fine to be determined by the Council relying on a system of Environmental Economic Accounting with attention on the health impacts impact on climate variation and total damage to ecosystem services.
  
  (3) Notwithstanding the provisions in this Act the Council may by notice the Federal Government Gazette require a private entity under this Act:
  (a) to prepare reports on the status of its performance of its climate change obligations and prescribe the period for reporting; or
  (b) who fails to comply with its climate change obligations to prepare a report within a specified time on its past and current actions and future actions to be taken to secure future performance with those obligations.

• Section 26 - Climate change education
  
  (1) The Secretariat shall with the approval of the Council advise the MDAs responsible for regulating educational curriculum in Nigeria on the integration of climate change into the various disciplines and subjects across all educational levels.
  
  (2) The Secretariat with the approval of the Council may:
  (a) partner with MDAs referred to under subsection (1) or
  (b) support scientific researches and other similar projects relevant to the formulation and development of educational curricula and programmes geared towards adaptation and risk mitigation.
• Section 34- Offences
  
  (1) A person or private or public entity that acts in a manner that negatively affects efforts towards mitigation and adaptation measures made under this Act commits an offence and is liable to a penalty to be determined by the Council.
  
  (2) A Court before which a suit regarding climate change or environmental matters is instituted may make an order:
  (a) to prevent stop or discontinue the performance of any act that is harmful to the environment;
  (b) compelling any public official to act in order to prevent or stop the performance of any act that is harmful to the environment;
  (c) of compensation to the victim directly affected by the acts that are harmful to the environment.

Flare Gas (Prevention of Waste and Pollution) Regulations, 2018 

https://www.nuprc.gov.ng/wp-content/uploads/2020/06/Flare-Gas-Prevention-of-Waste-Pollution-Regulations-2018.pdf 

• Regulation 1: The objectives of these Regulations are the—
  (a) reduction of the environmental and social impact caused by the flaring of natural gas;
  (b) protection of the environment;
  (c) prevention of waste of natural resources; and
  (d) creation of social and economic benefits from gas flare capture.

• Regulation 2(2): The provisions of these Regulations relating the right exercised by the Federal Government in sub-regulation (1) of this regulation shall be applicable to all petroleum leases and licenses, including Marginal Fields.
• Regulation 14: The Minister may refuse to issue or may revoke a certificate to a Producer as prescribed in Section 3(2) of the Associated Gas Reinjection Act, where the Producer—
  commercializes any Flare Gas, without regard to regulation 3 of these regulations, except in relation to a Producer's Approved Flare Out Project; or
  does not comply with the requirements of these Regulations.

Petroleum Industry Act, 2021

http://www.petroleumindustrybill.com/wp-content/uploads/2021/10/Petroleum-Industry-Act-2021-vs-3-pdf.pdf 

• Section 102:
  
  (1) A licensee or lessee who engages in upstream and midstream petroleum operations shall within—
  (a) one year of the effective date, or
  (b) six months after the grant of the applicable licence or lease, submit for approval an environmental management plan in respect of projects which require environmental impact assessment to the Commission or Authority, as the case may be.
  
  (2) The environmental management plan under subsection (1) shall be in accordance with the extant Acts.
  
  (3) The Commission or Authority, as the case may be, shall approve the environmental management plan, where—
  (a) it complies with relevant environmental Acts; and
  (b) the applicant has the capacity or has provided for the capacity to rehabilitate and manage negative impacts on the environment.
  
  (4) The Commission or Authority, as the case may be, shall in considering the environmental management plan, take into account the policy thrust of the Government regarding environmental protection and management practices.
  
  (5) The Commission or Authority, as the case may be, may request for additional information from the licensee or lessee and may direct that the environmental management plan be adjusted in a manner the Commission or Authority may require.
  
  (6) The Commission or Authority, as the case may be, may after its approval of an environmental management plan and after engagement with the operator of a licence or lease, call for an amendment of the environmental management plan.
  
  (7) Chemicals shall not be utilised for upstream petroleum operations, except the Commission grants an applicable permit and approval.

• Section 103: (1) As a condition for the grant of a licence or lease and prior to the approval of the environmental management plan by the Commission or Authority, a licensee or lessee shall pay a prescribed financial contribution to an environmental remediation fund established by the Commission or Authority, as the case may be, for the rehabilitation or management of negative environmental impacts with respect to the licence or lease.

     xxx

• Section 104:
  
  (1) A licensee, lessee or marginal field operator that flares or vents natural gas, except —
  (a) in the case of an emergency,
  (b) pursuant to an exemption granted by the Commission, or
  (c) as an acceptable safety practice under established regulations, commits an offence under this Act and is liable to a fine as prescribed by the Commission in regulations under this Act.
  
  (2) A fine due under this section shall be paid in the same manner and be subject to the same procedure for the payment of royalties to the Government by companies engaged in the production of petroleum.
  
  (3) A fine paid under this section shall not be eligible for cost recovery or be tax deductible.
  
  (4) Money received from gas flaring penalties by the Commission under this section, shall be for the purpose of environmental remediation and relief of the host communities of the settlors on which the penalties are levied.

• Section 108: Notwithstanding any provision to the contrary under this Act, a licensee or lessee producing natural gas shall, within 12 months of the effective date, submit a natural gas flare elimination and monetisation plan to the Commission, which shall be prepared in accordance with regulations made by the Commission under this Act.

Norway

Climate Change Act

https://lovdata.no/dokument/NLE/lov/2017-06-16-60 

• Article 3: Climate target for 2030
  
  The target is for greenhouse gas emissions to be reduced by at least 55 % by 2030 from the level in the reference year 1990.

• Article 4: Climate target for 2050
  
  The target is for Norway to become a low-emission society by 2050. A low-emission society means one where greenhouse gas emissions, on the basis of the best available scientific knowledge, global emission trends and national circumstances, have been reduced in order to avert adverse impacts of global warming, as described in Article 2 1.(a) of the Paris Agreement of 12 December 2015.
  
  The target is to achieve reductions of greenhouse gas emissions of the order of 90-95 % by 2050 from the level in the reference year 1990. The effect of Norway's participation in the EU Emissions Trading System is to be taken into account in assessing progress towards this target.
  

• Article 5: Review of climate targets every five years
  
  To promote the transformation to a low-emission society, see section 4, the Government shall in 2020 and thereafter every fifth year submit updated climate targets to the Storting. These shall:
  a. be based on the best available scientific knowledge;
  b. as far as possible be quantitative and measurable.
  
  Climate targets submitted under this section shall represent a progression from the preceding targets and promote a gradual transformation in the period up to 2050.
  
  Climate targets shall be consistent with Norway's nationally determined contributions under the Paris Agreement of 12 December 2015 and with joint fulfilment with the EU, if agreed. This Act is not intended to preclude the establishment of other types of targets to promote Norway's transformation to a low-emission society, as a supplement to climate targets in accordance with the first to third paragraphs of this section.

• Article 6: Annual reporting to the Storting
  
  In its budget proposal for the following year, the Government shall give an account of:
  a. how Norway can achieve the climate targets set out in sections 3-5;
  b. the expected effect of the proposed budget on greenhouse gas emissions.
  
  Each year, the Government shall, on the basis of scientific information, provide the Storting in a suitable manner with the following:
  a. an account of changes in emissions and removals of greenhouse gases, projections of emissions and removals, and progress towards the climate targets mentioned in sections 3-5;
  b. an account of how Norway is preparing for and adapting to climate change;
  c. an overview showing sectoral emission trajectories for emissions that are not covered by the EU Emissions Trading System and the types of measures that will be necessary to achieve them;
  d. a status report on Norway's carbon budget, taking into account relevant arrangements within the framework of joint fulfilment with the EU, if agreed.

Philippines

Climate Change Act of 2009

https://lawphil.net/statutes/repacts/ra2009/ra_9729_2009.html 

• Section 2: Declaration of Policy. - It is the policy of the State to afford full protection and the advancement of the right of the people to a healthful ecology in accord with the rhythm and harmony of nature. In this light, the State has adopted the Philippine Agenda 21 framework which espouses sustainable development, to fulfill human needs while maintaining the quality of the natural environment for current and future generations.

Philippine Clean Air Act of 1999

https://lawphil.net/statutes/repacts/ra1999/ra_8749_1999.html 

• Section 2. Declaration of Principles.. - The State shall protect and advance the right of the people to a balanced and healthful ecology in accord with the rhythm and harmony of nature. The State shall promote and protect the global environment to attain sustainable development while recognizing the primary responsibility of local government units to deal with environmental problems. The State recognizes that the responsibility of cleaning the habitat and environment is primarily area-based. The State also recognizes the principle that "polluters must pay". Finally, the State recognizes that a clean and healthy environment is for the good of all and should therefore be the concern of all.
• Section 4. Recognition of Rights. - Pursuant to the above-declared principles, the following rights of citizens are hereby sought to be recognized and the State shall seek to guarantee their enjoyment:
  
  (i) The right to breathe clean air;
  
  (ii) The right to utilize and enjoy all natural resources according to the principles of sustainable development;
  
  (iii) The right to participate in the formulation, planning, implementation and monitoring of environmental policies and programs and in the decision-making process;
  
  (iv) The right to participate in the decision-making process concerning development policies, plans and programs projects or activities that may have adverse impact on the environment and public health;
  
  (v) The right to be informed of the nature and extent of the potential hazard of any activity, undertaking or project and to be served timely notice of any significant rise in the level of pollution and the accidental or deliberate release into the atmosphere of harmful or hazardous substances; and
  
  (vi) The right of access to public records which a citizen may need to exercise his or her rights effectively under the law.

• Section 20: Ban on Incineration
  
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  With due concern on the effects of climate change, the Department [of Environment and Natural Resources] shall promote the use of state-of-the-art, environmentally-sound and safe non-burn technologies for the handling, treatment, thermal destruction, utilization, and disposal of sorted, unrecycled, uncomposted, biomedical and hazardous wastes.

Philippine Clean Water Act of 2004

https://www.officialgazette.gov.ph/2004/03/22/republic-act-no-9275/ 

• Section 27: Prohibited Acts. — The following acts are hereby prohibited:
  
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  a) Discharging, depositing or causing to be deposited material of any kind directly or indirectly into the water bodies or along the margins of any surface water, where, the same shall be liable to be washed into such surface water, either by tide action or by storm, floods or otherwise, which could cause water pollution or impede natural flow in the water body;
  
  b) Discharging, injecting or allowing to seep into the soil or sub-soil any substance in any form that would pollute groundwater. In the case of geothermal projects, and subject to the approval of the Department, regulated discharge for short-term activities (e.g. well testing, flushing, commissioning, venting) and deep re-injection of geothermal liquids may be allowed: Provided, That safety measures are adopted to prevent the contamination of the groundwater;
  
  c) Operating facilities that discharge regulated water pollutants without the valid required permits or after the permit was revoked for any violation of any condition therein;
  
  d) Disposal of potentially infectious medical waste into sea water by vessels unless the health or safety of individuals on board the vessel is threatened by a great and imminent peril;
  
  e) Unauthorized transport or dumping into sea waters of sewage sludge or solid waste;
  
  f) Transport, dumping or discharge of prohibited chemicals, substances or pollutants;
  
  g) Operate facilities that discharge or allow to seep, willfully or through gross negligence, prohibited chemicals, substances or pollutants, into water bodies or wherein the same shall be liable to be washed into such surface, ground, coastal, and marine water;
  
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  i) Discharging regulated water pollutants without the valid required discharge permit pursuant to this Act or after the permit was revoked or any violation of any condition therein.
  
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Philippine Fisheries Code of 1998

https://lawphil.net/statutes/repacts/ra1998/ra_8550_1998.html 

• Section 4: Aquatic Pollution - the introduction by human or machine, directly or indirectly, of substances or energy to the aquatic environment which result or is likely to result in such deleterious effects as to harm living and non-living aquatic resources, pose potential and/or real hazard to human health, hindrance to aquatic activities such as fishing and navigation, including dumping/disposal of waste and other marine litters, discharge of petroleum or residual products of petroleum or carbonaceous materials/substances, and other, radioactive, noxious or harmful liquid, gaseous or solid substances, from any water, land or air transport or other human-made structure. Deforestation, unsound agricultural practices such as the use of banned chemicals and excessive use of chemicals, intensive use of artificial fish feed, and wetland conversion, which cause similar hazards and deleterious effects shall also constitute aquatic pollution.

Revised Forestry Code of the Philippines of 1975

https://www.officialgazette.gov.ph/1975/05/19/presidential-decree-no-705-s-1975/ 

• Section 80: Illegal Occupation of National Parks System and Recreation Areas and Vandalism - Therein. Any person who, shall, without permit, occupy for any length of time any portion of the national parks system or shall, in any manner cut, destroy, damage or remove timber or any species of vegetation or forest cover and other natural resources found therein, or shall mutilate, deface or destroy objects of natural beauty or of scenic value within areas in the national parks system, shall be fined not less than five hundred (P500.00) pesos or more than twenty thousand (P20,000.00) pesos exclusive of the value of the thing damaged. Provided, That if the area requires rehabilitation or restoration as determined by the Director, the offender shall also be required to restore or compensate or the restoration of the damage: Provided, further, That any person who, without proper permit shall hurt, capture or kill any kind of bird, fish or wild animal life within the area in the national parks system shall be subject to the same penalty. Provided, finally, That the Court shall order eviction of the offender from the land and the forfeiture in favor of the government of all timber or any species or vegetation and other natural resources collected or removed, and any construction or improvement made thereon by the offender. If the offender is an association or corporation, the president or manager shall be directly responsible and liable for the act of his employees or laborers.

Renewable Energy Act of 2008

https://www.officialgazette.gov.ph/2008/12/16/republic-act-no-9513/ 

• Section 2: Declaration of Policies. - It is hereby declared the policy of the State to:
  
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  (c) Encourage the development and utilization of renewable energy resources as tools to effectively prevent or reduce harmful emissions and thereby balance the goals of economic growth and development with the protection of health and the environment;
  
  xxx

• Section 24: Period of Grant of Fiscal Incentives. - The fiscal incentives granted under Section 15 of this Act shall apply to all RE capacities upon the effectivity of this Act. The National Renewable Energy Board, in coordination with the Department of Energy, shall submit a yearly report on the implementation of this Act to the Philippine Congress, through the Joint Congressional Power Commission, every January of each year following the period in review, indicating among others, the progress of RE development in the country and the benefits and impact generated by the development and utilization of its renewable energy resources in the context of its energy security and climate change imperatives. This shall serve as basis for the Joint Congressional Power Commission review of the incentives as provided for in this Act towards ensuring the full development of the country's RE capacities under a rationalized market and incentives scheme.

Philippine Mining Act of 1995

https://www.officialgazette.gov.ph/2000/01/17/executive-order-no-200-s-2000/#:~:text=7942%2C%20otherwise%20known%20as%20the,WHEREAS%2C%20Section%208%20of%20R.A. 

• Section 69: Environmental Protection
  Every contractor shall undertake an environmental protection and enhancement program covering the period of the mineral agreement or permit. Such environmental program shall be incorporated in the work program which the contractor or permittee shall submit as an accompanying document to the application for a mineral agreement or permit. The work program shall include not only plans relative to mining operations but also to rehabilitation, regeneration, revegetation and reforestation of mineralized areas, slope stabilization of mined-out and tailings covered areas, aquaculture, watershed development and water conservation; and socioeconomic development.

• Section 70: Environmental Impact Assessment (EIA)
  Except during the exploration period of a mineral agreement or financial or technical assistance agreement or an exploration permit, an environmental clearance certificate shall be required based on an environmental impact assessment and procedures under the Philippine Environmental Impact Assessment System including Sections 26 and 27 of the Local Government Code of 1991 which require national government agencies to maintain ecological balance, and prior consultation with the local government units, non-governmental and people's organizations and other concerned sectors of the community: Provided, That a completed ecological profile of the proposed mining area shall also constitute part of the environmental impact assessment. People's organizations and non-governmental organizations shall be allowed and encouraged to participate in ensuring that contractors/permittees shall observe all the requirements of environmental protection.

Poland

Environmental Protection Act 2001

• Article 129:

1. Where, due to the restrictions on the use of real estate, it has become impossible to use the real estate or a part of it in a previous manner or for the previous purpose, or the use has been significantly restricted, the owner of the real estate may request the buyout of the real estate or a part of it.
2. In relation to the restriction on the manner of the use of the real estate, its owner may seek compensation for the damage incurred; this damage also includes a decrease in the value of the real estate.

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• Article 323:

1. Every person who is directly threatened by damage or has suffered damage as a result of illegal impact on the environment may demand that the entity responsible for this threat or violation should restore the state complying with law and take preventive measures, in particular by putting in place an installation or equipment to protect against the threat or violation; where this is impossible or too difficult, the person may demand that the activity causing the threat or disturbance should be stopped.
2. Where the threat or violation affects the environment as a common good, the claim referred to in paragraph 1 may be brought by the State Treasury, a unit of local/regional administration as well as an environmental organisation.

United Kingdom

Climate Change Act 2008

https://www.legislation.gov.uk/ukpga/2008/27/contents 

• Section 1: The target for 2050

1. It is the duty of the Secretary of State to ensure that the net UK carbon account for the year 2050 is at least [100%] lower than the 1990 baseline.
2. "The 1990 baseline" means the aggregate amount of—
   (a) net UK emissions of carbon dioxide for that year, and
   (b) net UK emissions of each of the other targeted greenhouse gases for the year that is the base year for that gas.

Environment Act 2021

https://www.legislation.gov.uk/ukpga/2021/30/contents/enacted 

• Section 17(1): The Secretary of State must prepare a policy statement on environmental principles in accordance with this section and section 18.
• Section 17(5): In this Part "environmental principles" means the following principles—
  (a) the principle that environmental protection should be integrated into the making of policies,
  (b) the principle of preventative action to avert environmental damage,
  (c) the precautionary principle, so far as relating to the environment,
  (d) the principle that environmental damage should as a priority be rectified at source, and
  (e) the polluter pays principle.

• Section 19(1): A Minister of the Crown must, when making policy, have due regard to the policy statement on environmental principles currently in effect.

Section 1 to 7 deal with the Secretary of State by regulations setting long term targets for air quality, water, biodiversity and resource efficiency and waste reduction.