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The document argues that tax incentives in the mining sector are often inefficient and ineffective because mineral resources are immobile, making them less responsive to fiscal lures than other investments. It details how specific incentives—such as temporary tax holidays, withholding tax relief, and cost-based incentives—can trigger 'behavioral responses' like high-grading (écrémage) and abusive transfer pricing, which further erode the tax base. The guide provides a step-by-step methodology for modeling the budgetary cost of these incentives and offers specific policy recommendations to protect national revenues, including the use of accelerated depreciation over tax holidays and the implementation of 'bracket' rather than 'class' progressive royalties.

The Water SASAP 2018-2028 provides a comprehensive adaptation strategy for Saint Lucia to safeguard its water resources against climate change. It identifies critical vulnerabilities, including a 35% water supply deficit and 42% non-revenue water loss, alongside projections of increasing temperatures and decreasing precipitation. The plan outlines 70 measures grouped under four outcomes: enhancing the enabling environment, increasing water access and quality, improving water efficiency, and strengthening preparedness for extremes. It includes 19 detailed project concept notes ranging from wastewater master planning to the digitisation of hydro-meteorological data, with implementation led by the Water Resources Management Agency (WRMA).

The document argues that global agricultural production has declined by 1-5% per decade over the last 30 years due to climate change, necessitating an urgent transition to climate-resilient systems. It identifies critical risks, including heat stress, extreme weather, and pests, which disproportionately affect smallholder farmers and women in the tropics. The authors propose a roadmap based on five pillars: promoting resilient and low-emission technologies, expanding digital climate information, mobilizing innovative finance, strengthening farmer organizations, and delivering enabling policies. The paper highlights successful examples of 'no regret' options, such as stress-tolerant crop varieties and sustainable intensification, and emphasizes the need for context-specific, participatory approaches to scale these solutions.

The document analyzes climate change as a 'threat multiplier' that exacerbates global instability and poses direct risks to U.S. military infrastructure and operations. It details how the Department of Defense (DOD) and other agencies like the DHS and CIA integrate climate risk into planning, focusing on issues such as mass migration, water scarcity, and the opening of the Arctic. The brief also outlines specific energy and resilience initiatives across the Army, Navy, Air Force, Marine Corps, and Coast Guard, while noting the tension between military adaptation needs and Congressional fiscal priorities.

The document argues that climate change is a material financial risk that UK auditors must integrate into their work to avoid legal and regulatory sanctions. It details how climate risk affects annual accounts (e.g., asset impairments) and other reporting (e.g., strategic reports), noting that auditors may be liable for 'material misstatements' or breaches of their duty of care. The paper highlights rising investor pressure for 'climate-competent auditors' and provides action points for firms to manage these risks.

The U.S. Department of Defense (DOD) views climate change as a "threat multiplier" that amplifies existing global instabilities such as poverty and political tension. The document outlines critical risks including mass population displacement, water scarcity leading to potential "weaponization of water," and shifting geopolitical dynamics in the Arctic due to sea ice loss. Domestically, climate change threatens the readiness of DOD's vast real estate portfolio, valued at approximately $850 billion. The briefing details adaptation and mitigation efforts across the Army, Navy, Air Force, Marine Corps, and Coast Guard, while noting the inconsistent nature of Congressional support for climate-security policies.

The document analyzes a proposed $20 million IDB loan to Honduras for the creation of ZEDEs, highlighting severe risks to governance, human rights, and environmental standards. It argues that ZEDEs, which are privately governed autonomous zones, undermine the Honduran Constitution and violate multiple IDB operational policies regarding transparency, indigenous rights, and involuntary resettlement.

California's aging infrastructure is increasingly vulnerable to climate-driven extreme weather, such as floods, wildfires, and heat waves. The document advocates for "climate-smart" infrastructure—designing systems based on future climate projections rather than past trends—to protect public safety and the economy. It identifies barriers such as outdated design codes and inadequate funding, and recommends updating standards, increasing technical capacity, and prioritizing equitable outcomes for low-income communities and communities of color.

The document argues that climate change creates material financial risks that UK defined benefit (DB) pension trustees are legally required to manage. Consequently, investment consultants may face legal liability, regulatory sanctions, and reputational damage if they fail to provide advice that accounts for these risks in areas such as Statements of Investment Principles (SIP), asset allocation, and manager selection. It highlights an emerging industry standard where failure to address climate risk could be viewed as a breach of the duty of care.

The document argues that climate risk is now a financially material factor that UK DB pension actuaries must address to avoid legal negligence claims, regulatory sanctions, and professional misconduct findings. It details how climate risk impacts investment strategies, funding assumptions, and employer covenants, and provides a framework for actuaries to manage these liabilities.

The study investigates how internationally transferred mitigation outcomes (ITMOs) could increase global GHG emissions if countries with Nationally Determined Contributions (NDCs) less stringent than business-as-usual (BAU) projections transfer 'hot air'. Through road-testing 17 countries, the authors evaluate relative and absolute limits on transfers, concluding that while absolute limits are simple, relative limits based on historical emissions (as proposed by Brazil) could more effectively prevent hot air transfers, though they may restrict developing countries with increasing emissions trends.

The report argues that California's public infrastructure is deteriorating and based on outdated historical climate data, making it vulnerable to a 'new normal' of extreme heat, sea level rise, wildfires, and erratic precipitation. It proposes a 'climate-smart' framework based on rigorous science, equitable outcomes, financial transparency, and holistic planning. Key barriers identified include outdated design codes, a lack of actionable climate data for engineers, and systemic underinvestment in underserved communities. The author recommends updating state standards, establishing a centralized coordinating center for climate information, and adopting innovative financing mechanisms like resilience bonds to protect critical services and vulnerable populations.

The document highlights the inadequacy of current refugee definitions for environmental migrants, who lack legal protections under the 1951 Refugee Convention. It warns that climate change could displace tens of millions, with the U.S. likely seeing a significant influx from Central and South America, including an estimated 6.7 million people from Mexico by 2080 due to agricultural declines. The brief emphasizes the need for the U.S. to support resiliency initiatives abroad and expand its humanitarian aid capacity, noting that the U.S. military is already a primary provider of such assistance.

The report argues that traditional utility and project finance models are inefficient for renewable energy because they do not align with the specific risk-reward profiles of wind and solar assets. It proposes the Clean Energy Investment Trust (CEIT), a liquid, exchange-traded vehicle targeting liability-hedging investors (such as pension funds and insurance companies) by offering investment-grade, bond-like returns. To achieve this, the CEIT unbundles project cashflows into four streams: construction finance, predictable contracted cashflows (the CEIT core), volatile 'surplus' cashflows, and 'tail' cashflows occurring after the fixed-price regime expires. By using risk-mitigation tools—including diversification of 5-10 assets, conservative P75-P95 production estimates, and long-term O&M contracts—the model claims it can reduce the cost of wind-generated electricity by 15-17%.

The report evaluates 12 major diversified miners across transition risks, physical risks, transition opportunities, and climate governance, finding that while operational emissions are improving and capital is flowing toward low-carbon commodities, significant risks persist from downstream regulation and water stress.

The Union of Concerned Scientists identifies several California communities, including Alameda and San Mateo, that face 'chronic flooding'—defined as high tides flooding 10% or more of usable land at least 26 times per year—by the end of the century. Under a high-emission scenario, these impacts could arrive by 2080. Critical national security infrastructure, such as the Naval Station San Diego, is also at risk. The document argues that limiting global warming to 1.8°C could prevent any California community from reaching the chronic flooding threshold by 2100 and urges immediate policy reforms regarding coastal development, disaster funding, and population relocation.

The Union of Concerned Scientists identifies numerous Florida communities at risk of chronic flooding—defined as high tides flooding 10% or more of usable non-wetland area at least 26 times per year. Under an intermediate sea-level rise scenario, five communities will face chronic flooding by 2035 and 53 by 2100. High-risk areas like Miami Beach and Cayo Biscayne could see 60% and 50% of their area chronically flooded by 2060, respectively. The document argues that limiting global warming to approximately 1.8°C could save between 13 and 71 Florida communities from such flooding by the end of the century. Recommended actions include updating flood risk maps, reforming insurance premiums, funding FEMA programs, and implementing population relocation strategies for chronically flooded areas.

The Union of Concerned Scientists identifies numerous New Jersey communities facing 'chronic flooding'—defined as high tides flooding 10% or more of usable non-wetland area at least 26 times per year. Under an intermediate scenario, 21 communities will face this by 2035, increasing to over 100 by 2100. Under a high scenario, 73 communities are exposed by 2060 and 131 by 2100, including Newark and Elizabeth. The report argues that reducing global warming could save 28 or more communities by 2060 and 45 to 73 by 2100. Recommended actions include updating flood risk maps, reforming insurance premiums, funding FEMA programs, and implementing population relocation strategies.

The Union of Concerned Scientists (UCS) identifies several Texas coastal communities, including the Bolivar Peninsula, Sabine Pass, and Galveston, that face chronic flooding—defined as high tides flooding 10% or more of usable non-wetland area at least 26 times per year—by 2030 to 2100 depending on the sea-level rise scenario. The document argues that reducing global warming to around 1.8°C could save between 7 and 16 Texas communities from chronic flooding by the end of the century. To address these risks, UCS proposes three policy categories: ending risky coastal development, improving existing disaster frameworks like FEMA, and creating bold new policies for population relocation and infrastructure investment in safer areas.

The Union of Concerned Scientists (UCS) identifies several California communities, including Alameda and San Mateo, that face 'chronic inundation'—defined as high tide flooding 10% or more of usable land at least 26 times per year—by 2100 under intermediate sea level rise scenarios. In a high-rise scenario, this timeline accelerates to 2080. The report highlights specific risks to military installations in San Diego and developing neighborhoods in San Francisco. However, the document notes that limiting warming to approximately 1.8°C (the 'low' scenario) could prevent any California community from reaching the 10% chronic inundation threshold by the end of the century. To address these risks, the UCS advocates for halting risky coastal development, enhancing disaster response funding, and creating new policies for managed retreat and relocation.