The number of lawsuits being filed over the effects of climate change has more than doubled in recent years as people and groups turn to the courts to seek compensation and action on global warming.
A report released by the UN on Thursday found that 2,180 climate litigation cases were filed worldwide across 65 jurisdictions as of the end of 2022, a significant increase from the 884 cases recorded in 2017.
Thirty-four of the cases were brought by and on behalf of children and youth under the age of 25, the report from the UN Environment Programme (Unep) and the Sabin Centre for Climate Change Law at Columbia University found.
The US is leading with 1,522 cases, followed by 127 cases in Australia, 79 in the UK and 62 in the EU. Other regions, including other countries in Oceania, which is vulnerable to sea-level rise, also filed lawsuits.
Report authors stated that the increase in litigation highlights the legal impacts of climate change and the growing responsibility of government and the private sector to address its consequences.
“The climate crisis is getting worse and not better. And people are increasingly turning to the courts for answers,” Andrew Raine, Unep's head of the International Environmental Law, told reporters.
Climate litigation, which traces its origins back to the late 1980s in the US, has now evolved into a global phenomenon.
It escalated significantly after the adoption of the 2016 Paris Climate Agreement.
Despite its non-legally binding nature, the accord has played a vital role in promoting accountability and ambition among nations in combating climate change.
In 2021, indigenous groups from Brazil and Colombia lodged a lawsuit against the French supermarket chain, Casino, alleging systematic violations of human rights and environmental laws.
The accusation pertained to the supermarket's sale of beef that was allegedly associated with land grabbing and deforestation in the Amazon rainforest.
“Courts around the world are responding to these cases,” Lucy Maxwell, co-director of the Climate Litigation Network, told The National.
"Since 2018, the highest courts in the Netherlands, Ireland, France, Germany, Nepal and Colombia have all recognised that climate action by governments is a legal duty."
In March, the first climate change case at the European Court of Human Rights was brought by a group of Swiss women pensioners who claim that their country's inaction in the face of rising temperatures puts them at risk of dying during heatwaves.
The same month, the small Pacific Island nation of Vanuatu won a major victory to advance international climate law after it persuaded the UN General Assembly to ask the world’s highest international court to rule on the obligations of countries to address climate change.
The request for an advisory ruling from the International Court of Justice is expected to clarify the legal obligations of countries to address climate change and to create a path for them to be sued if they fail to do so.
Increased public awareness has also spurred a rise in “climate greenwashing” litigation against corporations over their false or misleading climate communications, according to the report.
Last year in France, environmental groups sued TotalEnergies over its advertising campaign, saying they were false and misleading in their depiction of the role of gas and biofuels.
The report also anticipates a rise in litigation centred around migrants, internally displaced people, and asylum seekers who are seeking temporary or permanent relocation from their home countries or regions, in part due to the effects of climate change.
Climate tipping points – in pictures
PRIMERA LIGA FIXTURES
All times UAE ( 4 GMT)
Saturday
Atletico Madrid v Sevilla (3pm)
Alaves v Real Madrid (6.15pm)
Malaga v Athletic Bilbao (8.30pm)
Girona v Barcelona (10.45pm)
Sunday
Espanyol v Deportivo la Coruna (2pm)
Getafe v Villarreal (6.15pm)
Eibar v Celta Vigo (8.30pm)
Las Palmas v Leganes (8.30pm)
Real Sociedad v Valencia (10.45pm)
Monday
Real Betis v Levante (11.pm)
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
First Person
Richard Flanagan
Chatto & Windus
The stats: 2017 Jaguar XJ
Price, base / as tested Dh326,700 / Dh342,700
Engine 3.0L V6
Transmission Eight-speed automatic
Power 340hp @ 6,000pm
Torque 450Nm @ 3,500rpm
Fuel economy, combined 9.1L / 100km