A Guidebook to Reviews of Fossil Fuel Subsidies

This executive summary describes a guidebook designed to help countries conduct self- and peer reviews of fossil fuel subsidies (FFS). It outlines the purpose of these reviews as tools for transparency, accountability, and peer learning to support the phase-out of inefficient subsidies. The document details the 'building blocks' of a review—scope, definition, measurement, evaluation, and next steps—and provides practical recommendations based on the experiences of countries such as China, Finland, New Zealand, Peru, and Sweden.

• Fossil fuel subsidies (FFSs) have a global annual value of at least USD 425 billion and are characterized as being "fiscally burdensome, economically inefficient, socially regressive and environmentally harmful."
• International bodies and groupings have established commitments to reform FFS. G7 countries committed in 2016 (reconfirmed in 2017) to phase out inefficient subsidies that encourage wasteful consumption by 2025. Similarly, the G20, EU, and APEC have committed to "phase out and rationalise over the medium term inefficient FFS".
• FFS reviews are voluntary, country-owned processes rather than compliance mechanisms. They consist of five combinable elements: the scope of the review, the identification and definition of FFS, measurement and description, evaluation, and the determination of next steps.
• Effective FFS reviews require significant government investment, including multidisciplinary collaboration across agencies, technical expertise, and a timeframe of at least six months. For developing economies, the success of these reviews often depends on donor assistance, as G20 countries are expected to cover their own costs.

APA

Gerasimchuk, I., Wooders, P., Merrill, L., Sanchez, L., & Kitson, L. (2017). A Guidebook to Reviews of Fossil Fuel Subsidies. International Institute for Sustainable Development. https://www.iisd.org/system/files/publications/guidebook-reviews-fossil-fuels-subsidies-executive-summary.pdf

Chicago

Gerasimchuk, Ivetta, Peter Wooders, Laura Merrill, Lourdes Sanchez, and Lucy Kitson. A Guidebook to Reviews of Fossil Fuel Subsidies. International Institute for Sustainable Development, 2017. https://www.iisd.org/system/files/publications/guidebook-reviews-fossil-fuels-subsidies-executive-summary.pdf.

Wikipedia

{{cite report |last1=Gerasimchuk |first1=Ivetta |last2=Wooders |first2=Peter |last3=Merrill |first3=Laura |last4=Sanchez |first4=Lourdes |last5=Kitson |first5=Lucy |title=A Guidebook to Reviews of Fossil Fuel Subsidies |publisher=International Institute for Sustainable Development |date=September 2017 |url=https://www.iisd.org/system/files/publications/guidebook-reviews-fossil-fuels-subsidies-executive-summary.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{gerasimchuk2017guidebook, author = {Gerasimchuk, Ivetta and Wooders, Peter and Merrill, Laura and Sanchez, Lourdes and Kitson, Lucy}, title = {{A Guidebook to Reviews of Fossil Fuel Subsidies}}, institution = {International Institute for Sustainable Development}, year = {2017}, month = sep, url = {https://www.iisd.org/system/files/publications/guidebook-reviews-fossil-fuels-subsidies-executive-summary.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }