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The report tracks G20 climate commitments from 2008 to 2024, noting a shift from general statements to specific goals like phasing out inefficient fossil fuel subsidies and implementing the Paris Agreement. It highlights the disruptive impact of US withdrawals from the Paris Agreement under the Trump administration and the challenges of institutional memory within the G20. For its 2025 presidency, South Africa focuses on 'solidarity, equality and sustainability', with specific priorities for Africa-focused energy access, climate-resilient agriculture, and scaling adaptation finance.

The report synthesizes documentary evidence to show that major oil and gas companies were aware of the climate risks associated with their products as early as the 1950s. It argues that these companies had the capacity to foresee harms and the opportunity to mitigate them through technology and public warnings, but instead engaged in coordinated campaigns to sow scientific doubt. The document links this conduct to legal frameworks of responsibility in tort and human rights law, noting that attribution science now allows for the quantification of specific corporate contributions to global climate impacts.