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The document critiques the 'net zero' framework and the expansion of carbon markets under Article 6 of the Paris Agreement, labeling them as 'false solutions' used by the fossil fuel industry to avoid drastic emission cuts. It specifically warns that 'nature-based solutions' (NBS) lead to land grabbing and that geo-engineering technologies are unproven and risky. The briefing outlines the outcomes of COP26 and the expected agenda for COP27, advocating instead for a coordinated phase-out of fossil fuels, support for agroecology, and the recognition of indigenous land sovereignty.

The document examines the drivers of debt distress in developing countries, particularly in Africa, and critiques the inadequacy of current G7 and G20 relief mechanisms. It highlights how a shift toward private creditors and the failure of the G20 Common Framework to enforce private sector participation have hindered debt restructuring. The text advocates for a total dismantling of the current global financial architecture in favor of innovative domestic financing, increased transparency, and the establishment of an International Developing Country Debt Authority.

The document analyzes the Infrastructure Investment and Jobs Act (IIJA) of 2021 and the Inflation Reduction Act (IRA) of 2022, detailing how they provide billions in funding and tax credits for carbon capture, utilization and storage (CCUS), direct air capture (DAC), and hydrogen production. It specifically highlights the 45Q tax credit increases and the Clean Hydrogen Tax Credit, while criticizing provisions that link renewable energy permitting on federal lands to continued oil and gas leasing.

The Institute for Economic Justice (IEJ) criticizes proposals by South Africa's National Treasury and Presidency to replace the R350 Covid-19 SRD grant. The IEJ argues that Treasury's plan is designed to maximize exclusion through complex categorizations and conditionalities, such as job-seeking requirements, which ignore structural unemployment. The statement warns that these changes could reduce the number of beneficiaries from the current level to approximately 5.5 million, effectively removing support for millions of poor citizens. The IEJ also condemns the government's failure to engage with civil society coalitions in the development of these policies.

Reclaim Finance argues that net-zero commitments must be aligned with a 1.5°C temperature goal, requiring an immediate cessation of investment in new oil, coal, and gas projects. The submission emphasizes that at least 90% of reductions should be achieved by stopping emissions at the source, with carbon removals reserved only for residual emissions. It calls for absolute interim targets—specifically a 50% reduction in CO2 by 2030—and transparent transition plans that include meaningful sanctions for non-compliance. The document also warns against the use of fossil gas as a transition fuel and the practice of selling high-emitting assets to avoid decarbonization targets.

The analysis by CIEL and the Heinrich Boell Foundation argues that the IPCC Working Group III Summary for Policymakers obscures warnings about the dangers of 'overshoot' and reliance on speculative technologies. It asserts that a rapid, equitable fossil fuel phaseout is the only certain path to avoid irreversible harm, whereas current modeled pathways often assume continued fossil fuel use and rely on unproven carbon removal methods due to political pressure from fossil fuel-producing nations.

Carbon Market Watch (CMW) critiques a draft guidance document for companies purchasing tropical forest carbon credits, primarily arguing that the draft implicitly supports 'offsetting'—which CMW deems scientifically inaccurate when substituting fossil carbon with biological carbon. CMW demands the removal of the word 'consensus' from the title, as the draft does not reflect the views of many NGOs and CSOs. The response emphasizes the need for mandatory transparency regarding how much revenue from credit transactions actually reaches indigenous peoples and local communities (IPs and LCs) versus intermediaries. CMW also insists that 'corresponding adjustments' under the Paris Agreement must be mandatory for any claims of emission reductions to prevent double counting.

The statement criticizes the Glasgow Financial Alliance for Net Zero (GFANZ) and its member alliances for a lack of urgency in meeting the '50x30' target of halving emissions by 2030. It highlights that most alliances lack near-term targets, allow the use of emission intensity metrics instead of absolute emissions, and fail to prohibit the financing of fossil fuel expansion.

Reclaim Finance evaluates the CA100+ Net-Zero Company Benchmark, noting improvements such as the adoption of the IEA's Net Zero Emissions scenario and expanded scope. However, it criticizes the tool for being overly complex, focusing too much on commitments rather than absolute alignment, and using flawed methodologies for GHG emissions targets. The organization urges investors to use a simplified version of the framework to ensure voting behavior aligns with benchmark results, citing the 2021 TotalEnergies AGM as an example of this disconnect.

The Center for International Environmental Law argues that COP26 failed to address the root causes of the climate crisis, specifically fossil fuels, and instead relied on 'false solutions' like carbon offsets. The statement highlights the exclusion of civil society and Indigenous Peoples from negotiations, the inadequacy of climate finance for adaptation and loss and damage, and the persistence of 'greenwashing' by corporate interests. While noting some progress in marginal alliances like the Beyond Oil & Gas Alliance, the author concludes that the official negotiated outcomes lack the ambition and equity required to keep global warming below 1.5°C.

The report criticizes the COP26 Presidency and UNFCCC Secretariat for restricting observer access to negotiating areas, which the author claims undermines the monitoring of key discussions on finance, loss and damage, and Article 6, and risks the adoption of 'false solutions' due to the exclusion of frontline voices.

The briefing argues that the EMFAF is designed for outdated purposes and fails to address the climate and biodiversity crises. It urges EU Member States to use their discretion in operational programs to shift funding away from industrial fleets and toward small-scale fishers and ocean restoration. The author proposes a 'FAIR' framework (Fair, Ambitious, Innovative, Revitalising) and lists 15 specific recommendations, including allocating at least 25% of national budgets to marine conservation and improving traceability through digitalization.

The report critiques the GFANZ network, noting that while it represents over a third of the world's investable capital, its guidelines are riddled with loopholes. Key failures include the lack of mandatory absolute emission targets, the omission of fossil fuel restrictions in the Race to Zero criteria, and a reliance on 'analysis paralysis' through complex financed emissions accounting. The author recommends that alliances mandate the cessation of financial services for new fossil fuel supply and require clients to adopt robust phase-out plans for coal, oil, and gas.

The document asserts that plastic is fundamentally carbon and cannot be part of a climate solution, as its production and incineration are projected to consume up to 13% of the global carbon budget for a 1.5°C limit. It systematically refutes five industry claims regarding emissions-free production, carbon-free fuel, carbon sinks, offset schemes, and bioplastics, concluding that these narratives divert policymakers from the necessary goal of reducing plastic production.

The NewClimate Institute criticizes Switzerland's bilateral climate agreements with Georgia, Peru, Senegal, and Ghana, arguing that by targeting 'low-hanging fruit' (low-cost emission reductions), Switzerland avoids domestic decarbonization while potentially blocking host countries from meeting their own Nationally Determined Contributions (NDCs). The author contends that for market mechanisms under Article 6 of the Paris Agreement to be effective, they must focus on 'high-hanging fruit'—hard-to-abate emissions that require external finance—and that Switzerland should instead prioritize fulfilling its fair share of international climate finance without claiming ownership of the resulting emission reductions.

The briefing recommends that Target 8 focus on reducing biodiversity threats from climate change and ensuring mitigation efforts do not harm ecosystems. It specifically argues for the removal of a 10 Gt CO2-e annual mitigation target, asserting that carbon is an inappropriate metric for biodiversity and could incentivize the destruction of species-rich ecosystems in favor of monoculture plantations or BECCS projects.

The briefing note proposes that Target 8 should focus on reducing biodiversity threats from climate change and ensuring that mitigation efforts do not harm ecosystems. It specifically argues for the removal of a target to contribute '10 Gt CO2-e per year', asserting that carbon is an inappropriate metric for biodiversity and could incentivize the destruction of species-rich ecosystems in favor of monoculture plantations or BECCS projects.

The 47th G7 summit reaffirmed commitments to a "green revolution" and the goal of halving collective carbon emissions by 2030, while pledging to end new direct government support for international carbon-intensive fossil fuel energy. However, the document highlights a disconnect between these goals and African realities, where fossil fuels account for approximately 80% of energy supply and many states are planning coal-fired power expansions. While the G7 welcomed the commitment of up to $2 billion via Climate Investment Funds, the document notes this is insufficient compared to the $20-30 billion per year the African Development Bank estimates Africa requires for climate action until 2030. Furthermore, the $100 billion promised by developed countries since COP15 remains unrealised.

The statement argues that systemic racism and colonialism are foundational to Canada and manifest within the environmental and medical systems. It critiques environmentalism for historically erasing Indigenous rights and calls for CAPE to ensure its work is actively anti-racist, equating racism and Islamophobia with health threats like climate change.

The Canadian Association of Physicians for the Environment (CAPE) criticizes Canada's low climate finance contributions relative to its wealth and emissions, urging the government to double its annual funding to $5.2 billion and prioritize adaptation for the most vulnerable communities.