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Recent Kaplow Articles

5Nov, 2022

Scope 4 GHG Emissions

By |Saturday, November 5th, 2022|Categories: Environmental Law|Tags: , , , , , |

Scope 4 greenhouse gas emissions are not new. They date to 2013 when the Greenhouse Gas Protocol identified “avoided emissions” as emission reductions that occur outside of a product’s lifecycle or value chain, but as a result of the use of that product. It was actually ...

30Oct, 2022

The “Social Cost of Carbon” is Back

By |Sunday, October 30th, 2022|Categories: Environmental Law|Tags: , , , , , , |

After this article was posted, on September 21, 2023 the Biden Administration approved the recommendation of the Interagency Working Group on the Social Cost of Greenhouse Gases, directing federal government agencies to consider the social cost of greenhouse gases in federal procurement. On November 11, ...

22Oct, 2022

Net Zero Risks as a Source of Opportunity

By |Saturday, October 22nd, 2022|Categories: Environmental Law|Tags: , , , , , , |

Calculating net zero is ill defined, unregulated and complex. Businesses making a net zero pledge like, “we will be net zero by 2030” risk a charge that they are greenwashing and misleading consumers. It is one thing when government leaders make an ESG claim: In ...

15Oct, 2022

The ESG Benefit of Giving Employees Paid Time Off to Work at the Polls

By |Saturday, October 15th, 2022|Categories: Environmental Law|Tags: , , , , , |

With the U.S. midterm elections just weeks away, increasing numbers of employees are being encouraged to serve civil society helping repair the world. There are a myriad of possible elements in the “S” (Social) component of ESG, but what they have in common is they ...

9Oct, 2022

Selling the Sun: Sale of a House with Solar Panels is Fraught with Peril

By |Sunday, October 9th, 2022|Categories: Environmental Law|Tags: , , , , , |

There are more than 3 Million houses in the U.S. with solar panels installed on the roof.  The Inflation Protection Act of 2022 extended the 30% federal tax credit for residential solar panels through 2034 which is predicted to more than triple that number of ...

2Oct, 2022

SEC Longstanding Disclosure Related to Climate Change Remains

By |Sunday, October 2nd, 2022|Categories: Environmental Law|Tags: , , , , , |

Whilst much of the popular media is all but obsessed with the March 21, 2022, U.S. Securities and Exchange Commission proposed ESG Rules to Enhance and Standardize Climate-Related Disclosures that will among other matters require companies for the first time to disclose greenhouse gas emission ...

24Sep, 2022

California Appeals Board Gender Diversity Loss

By |Saturday, September 24th, 2022|Categories: Environmental Law|Tags: , , , , , , |

Last month, the California Secretary of State appealed the decision by a California Superior Court striking down as unconstitutional California’s board diversity law, which required all publicly traded companies headquartered in the State to include a minimum number of female directors. In 2018, Women on ...

20Sep, 2022

179D Tax Deduction made Bigger and Better

By |Tuesday, September 20th, 2022|Categories: Environmental Law|Tags: , , , , , , |

The Inflation Reduction Act of 2022 has been much talked about in the 14 days since it was signed by President Biden, but little has been said about the provisions that modified the 179D energy efficient commercial buildings federal tax deduction making it bigger and ...

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