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The document outlines several deceptive strategies used by corporations at COP to appear environmentally friendly while continuing harmful practices. It specifically critiques the promotion of natural gas and 'blue' hydrogen as low-carbon solutions, the use of 'net zero' and 'nature-based solutions' to mask continued pollution, and the use of 'green finance' and voluntary anti-deforestation pledges by banks to hide ongoing investments in fossil fuels and deforestation.

Global Witness critiques COP29 as a 'playground for fossil fuel lobbyists,' noting that the summit failed to mention a transition away from oil and gas and provided insufficient climate finance for developing nations. The organization highlights systemic flaws, including the hosting of summits in petrostates and the repression of civil society in Azerbaijan, while calling for structural reforms to prioritize vulnerable communities over polluting industries.

Global Witness calls for COP16 to transition the Kunming-Montreal Global Biodiversity Framework into concrete plans, specifically by protecting environmental defenders, regulating financial flows to end deforestation, and establishing strict global standards for responsible mining of energy transition minerals.

The document contends that US sanctions on Russian fossil fuels are undermined by a 'substantial transformation' loophole. While E.O. 14066 bans Russian oil, it excludes goods that have been 'substantially transformed into a foreign-made product', such as crude oil refined into gasoline in other countries. The author highlights that India and the Netherlands export refined fuels to the US that may contain Russian-origin oil, thereby continuing to fund Russia's war in Ukraine. Global Witness calls for the US, UK, and EU to ban all refined fuels that may have been produced using Russian crude.

The document examines the role of Russian fossil fuel exports in funding the war in Ukraine and critiques the reluctance of European governments to implement full embargoes. It highlights the discrepancy between corporate rhetoric and continued business operations in Russia, termed 'peace-washing', and argues against replacing Russian imports with other fossil fuel sources due to human rights concerns and climate commitments. Instead, it promotes a transition to renewables, citing that global electricity needs could be met by renewables by 2035.

The document evaluates the consequences of the 2016 Panama Papers leak, noting that it led to government resignations, criminal charges, and the recovery of over $1.2 billion in fines and taxes. It highlights the role of the leak in exposing links between offshore financial secrecy and organized crime, while arguing that reliance on occasional massive leaks is insufficient. The author advocates for permanent transparency initiatives, such as beneficial ownership registries in the UK and EU and revenue transparency in extractive industries, to ensure accountability and prevent corruption.

Global Witness calls on the US Congress and the Biden administration to prioritize global forest protection by passing a strengthened FOREST Act and regulating the financial sector. The author highlights that up to 40% of US GDP is linked to sectors with high climate-related forest and land use risks, and that $5 billion in raw commodities were imported from high-risk countries in 2020. The document advocates for a regulatory approach that covers both legal and illegal deforestation, includes Indigenous communities in negotiations, and addresses the failure of non-binding financial commitments, such as those within the Glasgow Financial Alliance for Net Zero (GFANZ).

A Global Witness and Public Eye investigation reveals that the world's top three commodity traders—Vitol, Glencore, and Trafigura—engaged middlemen linked to Brazil's 'Car Wash' corruption scandal. The report details how these intermediaries, including the 'Deacon of Bribes' and professional money-launderers, allegedly facilitated bribery schemes and insider information trades to secure oil and fuel contracts with Petrobras. While the companies deny wrongdoing, the report highlights 'corruption red flags' and calls for investigations by authorities in the UK, US, and Switzerland.

An investigation by Global Witness reveals that the Nsuta manganese mine in Ghana, operated by the Chinese company Ningxia Tianyuan Manganese Industry Group (TMI), is causing severe health and environmental damage to surrounding communities. Local residents report chronic respiratory, skin, and eye conditions, while academic research indicates that mine pit water is concentrated with toxic metals like arsenic, potentially causing cancer and stillbirths. The mine's tailings dump is described by an expert as unstable and steeper than industry standards, posing a risk to nearby homes. Despite the mine's role in supplying manganese for EV batteries used by companies like Tesla, Ford, and General Motors, local communities report inadequate government regulation and erratic distribution of mining revenues. The expansion of the open-cast mine also threatens the Neung Forest Reserve, a critical biodiversity hotspot.

The document contends that retreating from clean energy investments in the US is a mistake, citing the vulnerability of fossil fuel dependence and the rapid growth of renewables. It highlights that solar, wind, and battery power are projected to constitute 93% of new energy additions to the US grid in 2025. The author emphasizes that the Inflation Reduction Act (IRA) supports job creation and workforce preparation for a sustainable economy. Additionally, the text stresses the necessity of high environmental and human rights standards for the mining and recycling of transition minerals to protect communities and mitigate supply chain risks.

Global Witness estimates that financial institutions in the EU, UK, US, and China generated $1.74 billion in weighted revenues from $157 billion in deals with 20 major agro-industrial companies linked to deforestation between 2016 and 2020. The report highlights a systemic failure of voluntary commitments, noting that major banks like JPMorgan, HSBC, and BNP Paribas continue to fund companies involved in illegal land conversion and human rights abuses in the Amazon, Southeast Asia, and Africa. It argues that these profits should be viewed as a 'forest debt' owed to affected communities and calls for mandatory government regulation to replace ineffective voluntary policies.

Global Witness predicts that climate disinformation will increase in 2025, driven by extreme weather events, the monetization of climate denial via AdTech and generative AI, and targeted campaigns against climate defenders during COP30 in Brazil. The organization calls for the robust enforcement of the EU's Digital Services Act to hold social media platforms accountable.

The document argues that China's revised Forest Law, effective July 1, 2020, requires specific implementation regulations to effectively stop illegal timber imports. It recommends that these regulations mandate corporate due diligence, the use of detailed ledgers for traceability, and rigorous risk mitigation for tropical timber, particularly from high-risk suppliers like Papua New Guinea and the Solomon Islands.

COP30 resulted in the Mutirão Decision, which Global Witness criticises for omitting any mention of "fossil fuels" and failing to establish a transition roadmap despite initial ambitions from the Brazilian Presidency. The summit saw significant human rights progress, including the recognition of Indigenous land rights and the launch of the Leaders Action Network for Environmental Activists and Defenders (LEAD). Financial outcomes included an agreement to mobilise $1.3 trillion annually for climate action by 2035 and the tripling of adaptation finance, though the Tropical Forests Forever Facility (TFFF) received only $6.6 billion of a desired $125 billion. The document highlights a contradiction between official negotiations and the influence of approximately 1,600 fossil fuel lobbyists, while noting the launch of the Declaration on Information Integrity on Climate Change to combat disinformation.

Global Witness reports that while the US has banned direct imports of Russian fossil fuels, it continues to import refined petroleum products from India that are derived from Russian crude. Analysis of trade data from the first five months of 2023 shows that the US imported 12.6 million barrels of refined products from India, with a high concentration coming from the Sikka port in Gujarat, which imports significant quantities of Russian crude. The author contends that banning imports from refineries using Russian crude would squeeze Kremlin revenues without significantly impacting US fuel prices, and urges a transition to renewable energy over increased domestic oil production.

The document highlights the critical situation of environmental defenders in Mexico, noting that the country led the world in environmental murders in 2021. Despite ratifying the Escazú Agreement, Mexico faces significant gaps in political will, judicial capacity, and transparency, particularly regarding megaproyects like the Tren Maya. The author calls for the effective implementation of the agreement to protect activists and ensure access to environmental information and justice.

The document argues that the EU's proposed Corporate Sustainability Due Diligence Directive is a critical opportunity to hold companies accountable for harms in their value chains. Global Witness proposes five key enhancements: establishing a clear duty to prevent human rights and climate harms, mandating safe stakeholder engagement, removing barriers to justice for victims, preventing reliance on third-party verification to rebut liability, and applying the same due diligence requirements to financial institutions.

NGO directors are calling on EU Justice Commissioner Didier Reynders to maintain the ambition of the CSDDD during final negotiations on December 15th. They argue the law must enable victims of corporate abuse to seek justice, prevent banks from investing in harmful projects, and protect the climate to achieve a transformative effect.

The 'Guidelines for Social Responsibility in Chinese Outbound Mining Investment', developed by the China Chamber of Commerce of Metals, Minerals and Chemicals Importers and Exporters (CCCMC), establish a framework for Chinese mining companies operating abroad. The guidelines are structured around eight core subjects: organizational governance, fair operating practices, value chain management, human rights, labor issues, occupational health and safety, environment, and community involvement. They emphasize compliance with host country laws, ethical business conduct, the protection of human rights and indigenous peoples' rights (including Free, Prior and Informed Consent), and the mitigation of environmental impacts. The document also outlines requirements for supply chain due diligence to avoid 'conflict minerals' and mandates the implementation of environmental and social impact assessments.

Global Witness argues that the UK government should leverage the high profits of the oil and gas industry to fund climate loss and damage both globally and domestically. The briefing highlights that the oil industry made an average of £5 billion in annual profits from UK production over the last 30 years, while the UN Loss and Damage Fund remains severely underfunded, with initial pledges totaling only £504 million as of March 2024. The document proposes a 'Climate Damages Tax' (CDT) that would charge companies for every tonne of carbon from extracted fuels, potentially raising £20 billion in the UK over 10 years. This revenue would be split between the international fund and a 'domestic dividend' to support a worker-led North Sea transition, which is estimated to require an additional £1.9 billion per year until 2030.