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The report critiques the implementation of biomass co-firing in West Java's coal power plants, specifically PLTU Indramayu and PLTU Pelabuhan Ratu. It argues that the program facilitates 'false' carbon neutrality claims while causing significant deforestation, land conflicts, and ecological damage. The authors highlight a gap between national energy targets and the reality of biomass sourcing, which often relies on illegal logging or 'fraudulent' practices by Perhutani, rather than sustainable energy forests (HTE).

Dr. Juan Declet-Barreto highlights that nations with the lowest contributions to the climate crisis, particularly in the Global South and Small Islands, suffer disproportionately due to exposure and inequitable development. He asserts that marginalized groups based on income, race, ethnicity, gender, or colonization will continue to face the most severe losses and damages. He calls for policymakers to prioritize equitable solutions, integrate Indigenous and local knowledge, and demands that wealthy nations, specifically the United States, provide financial reparations for historic emissions.

The report reviews a proposed three-year sustainable land management project in four districts of Nepal's Churia Range. While technically sound, the assessment finds a critical lack of social context and gender-inclusive planning. It highlights that the project's design process was dominated by male technical teams and institutional stakeholders, largely excluding women, Dalits, and indigenous people. The report argues that without specific GESI (Gender Equality and Social Inclusion) strategies, the project risks reinforcing elite capture in community forestry and failing to address the specific vulnerabilities of the poorest populations, who are most dependent on forest resources and most affected by climate change.