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Know your rights
The document examines the legal frameworks governing shareholder resolutions in thirteen European countries, focusing on how investors can compel companies to adopt Paris-aligned climate strategies. It identifies a recurring tension between the general management powers of corporate Boards and the reserved rights of shareholders to amend a company's Articles of Association. The guide argues that framing climate 'asks'—such as net-zero commitments, transition plans, 'Say on Climate' votes, and lobbying disclosures—as amendments to the Articles of Association is often the most effective legal path to ensure resolutions are tabled at Annual General Meetings (AGMs). While the UK, Ireland, Spain, and Sweden are described as relatively simple jurisdictions for filing, others like France, Germany, and Austria require more nuanced framing to avoid infringing on Board competencies. The Netherlands is highlighted as the only jurisdiction among the thirteen where shareholders cannot legally compel a company to table a resolution without Board consent.
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Document type: Guide
การสรา ้งการมสีว ่ นรว่ม พัฒนาเมืองอัจฉริยะ: คู่มือ เชง ิ นโยบาย
The document argues that smart city developments often prioritize technology and business interests, risking the exclusion of marginalized groups, the urban poor, and women. It proposes a participatory approach to urban planning that utilizes stakeholder mapping, gender-sensitive data collection, and social equity impact assessments to ensure that digital and infrastructural transformations do not exacerbate existing social inequalities or displace vulnerable populations.
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Document type: Guide
GUIDE TO FINANCIAL ASSURANCE FOR MINE CLOSURE IN ARGENTINA
The guide outlines a framework for financial assurance in Argentina's mining sector, emphasizing the need for funds to cover closure and post-closure costs to prevent abandoned mines. It recommends a phased approach to posting assurance based on the mine's life cycle and disturbance levels, suggests various financial instruments (such as letters of credit and surety insurance), and provides a comparative analysis of regional practices in Chile and Peru. The document also addresses the management of future risks like climate change and social transition, and proposes a transitional regime for existing operations.
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Document type: Guide
GUÍA NACIONAL PARA EL CIERRE DE MINAS CON GARANTÍAS FINANCIERAS EN LA REPÚBLICA ARGENTINA
The guide outlines a framework for implementing financial guarantees in Argentina to prevent abandoned mines and protect the state from closure costs. It details the life cycle of a mine, cost estimation methods, and various financial instruments—such as letters of credit, surety bonds, and trust funds—while comparing regional practices from Chile and Peru. The document recommends a phased approach to guarantee constitution, starting at 10% of total closure costs during construction and reaching 100% within 15 years of operation, and suggests a specific threshold of 5,000 tonnes of monthly extraction for mandatory compliance.
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Document type: Guide
Enhancing Urban Freight Systems
The document highlights the challenges of rapid urbanization in India, where urban freight contributes significantly to emissions, congestion, and road fatalities. It argues that with demand for urban freight expected to rise by 140 percent this decade, implementing specific freight management measures is essential to lower logistics costs and meet climate goals.
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Document type: Guide
L’IMPORTANCE DE LA GESTION ENVIRONNEMENTALE DANS LE SECTEUR MINIER
The document provides a framework for governments to manage four critical environmental areas in the mining sector: water, biodiversity, waste, and emergency response. It emphasizes the use of legislative, regulatory, and policy tools—specifically Environmental and Social Impact Assessments (ESIAs) and Environmental and Social Management Plans (ESMPs)—to minimize negative impacts and protect ecosystems and communities. The guide outlines a five-step gap analysis process (review, assess, prioritize, implement, and monitor) to help governments align their national legal frameworks with international best practices and the UN Sustainable Development Goals.
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Document type: Executive summary
A Local Government’s Guide to Off-Site Renewable PPA Risk Mitigation
The document identifies off-site renewable power purchase agreements (PPAs) as a primary procurement method for US local governments aiming for 100% clean energy, while warning that the wholesale market nature of these agreements introduces specific financial and operational risks. It categorizes these risks into six types—price, basis, non-energy market, shape, operational, and volume—and offers nine mitigation strategies tailored to virtual and physical PPAs.
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Document type: Guide
Guide to Domestic Carbon Crediting Mechanisms
The document serves as an introductory resource for policymakers to design domestic carbon crediting mechanisms. It outlines the framework for recognizing emission reductions and carbon removals, identifies policy design options, and discusses the trade-offs associated with different design features to help jurisdictions align these mechanisms with their specific policy objectives.
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Document type: Guide
Clean Energy Mini-Grid Policy Development Guide
The Clean Energy Mini-Grid Policy Development Guide outlines models for public-private cooperation and the key policy decisions required to scale mini-grid deployment for universal electricity access. It emphasizes that government decisions directly influence the level of private sector involvement and highlights the inherent trade-offs between government control, subsidies, and consumer tariffs. The guide also stresses the need for demand risk mitigation instruments and the consideration of termination risks in rural electrification frameworks.
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Document type: Guide
Implementing Solar Irrigation Sustainably
The document examines the implementation of solar irrigation in three Indian states, focusing on the water-energy-food (WEF) nexus. It analyzes the effectiveness of standalone and grid-connected solar pumps, the role of the PM-KUSUM scheme, and the challenges of financing, coordination, and groundwater management. Key findings highlight the success of combining solar pumps with micro-irrigation in Rajasthan, the innovative cooperative and IoT monitoring models in Gujarat, and the use of BLDC pumps and grid-scale solar planning in Andhra Pradesh.
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Document type: Guide
The Recover Better with Sustainable Energy Guide for South Asian Countries
The guide addresses the energy access gaps in South Asia, noting that the pandemic threatens to reverse development progress and increase extreme poverty. It emphasizes the need for improved electricity and clean cooking access across the region, with the exception of Bhutan and the Maldives, to ensure a sustainable recovery.
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Document type: Guide
Financing low-carbon buildings in Mexico in the green bond market
The document examines the potential for green bonds to drive the decarbonisation of Mexico's building sector. It highlights that while only 10.6% of green bond proceeds from Mexican issuers were allocated to low-carbon buildings as of September 2020, there are significant opportunities, including a USD 18bn potential in Mexico City's housing growth. The briefing details the use of international and local certification proxies, such as EcoCasa, to identify eligible assets under the Climate Bonds Standard and discusses alternative financial instruments like CKDs, CERPIS, and FIBRAS that could be labelled as green.
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Document type: Briefing
L’indemnisation en vertu des traités d’investissement
The document examines the current state of compensation in investment treaty disputes, highlighting a trend toward massive awards driven by the 'discounted cash flow' (DCF) method. It argues that current practices often diverge from international law and national legal standards, creating significant financial burdens for host states. The guide analyzes three main valuation categories—market-based, income-based, and asset-based—and evaluates emerging treaty practices from Africa, India, and the Netherlands. It concludes by proposing four reform options: balancing rules, limiting compensation to actual investment amounts, integrating host-state benefit analysis, and applying national laws.
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Document type: Guide
EL FUTURO DE LA TRIBUTACIÓN DE LOS RECURSOS NATURALES: UNA GUÍA
The guide argues that traditional mining tax regimes, primarily based on corporate income tax and royalties, are outdated and vulnerable to profit shifting. It highlights how the energy transition, disruptive technologies like AI and automation, and climate change are altering the economic landscape of the extractive sector. The document proposes a three-step dialogue process involving governments, industry, and civil society to identify innovative fiscal reforms that ensure sustainable and equitable revenue collection for resource-rich developing nations.
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Document type: Guide
A Guide for Protecting Our Children from Lead Poisoning
Earthjustice has developed the Better Lead Policy toolkit to shift the approach to lead poisoning from reacting to blood tests to proactive primary prevention. The toolkit includes a Policy Generator for rental inspection programs, a Cheat Sheet for program elements, and a Deep Dive section featuring examples from over two dozen communities. The document highlights the disproportionate impact of lead poisoning on Black and Latinx children and cites the success of prevention programs in Rochester, New York, and Cleveland.
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Document type: Guide
Mining Tax Policy Responses to COVID-19
The document advises resource-rich developing countries on the use of tax policy to support the mining sector during the COVID-19 pandemic, noting that tax relief may be a more viable option than direct payments for countries with limited fiscal space.
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Document type: Guide
MINING TAX POLICY RESPONSES TO COVID-19
The document outlines how developing countries can use tax policy to support the mining sector during the COVID-19 crisis. It identifies sector impacts, such as mine closures in Mongolia, Peru, Bolivia, and Madagascar, and fluctuating commodity prices. The guide recommends targeted relief for companies in severe financial distress, suggesting options like deferring payroll taxes, speeding up VAT refunds, and granting import duty relief. It explicitly advises against income tax holidays and withholding tax relief, while proposing that any state aid be conditioned on worker retention and the abandonment of aggressive tax avoidance.
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Document type: Guide
RESPUESTAS DE POLÍTICA TRIBUTARIA MINERA AL COVID-19
The document outlines how governments in resource-rich developing countries can use fiscal policy to support the mining sector during the COVID-19 crisis. It identifies short-term impacts such as operational suspensions in Mongolia, Peru, Bolivia, and Madagascar, and fluctuating commodity prices. The guide recommends targeted tax relief—such as deferring payroll taxes, accelerating VAT refunds, and providing import duty relief—only for companies demonstrating severe economic distress. It emphasizes that such support should be conditional on maintaining employment, suspending executive bonuses, and adopting transparent pricing and tax practices. The guide warns against general income tax exemptions and the removal of withholding taxes on non-residents, as these are inefficient or risky for developing states.
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Document type: Guide
NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19
The document outlines how governments in developing countries can use fiscal policy to support the mining sector during the COVID-19 crisis. It identifies specific pandemic-driven impacts—such as mine closures, fluctuating commodity prices, and supply chain disruptions—and proposes targeted relief options including the deferral of social charges, VAT credits, and royalty exemptions. The guide emphasizes that aid should be conditional on job retention and transparency, while warning against broad corporate income tax exemptions.
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Document type: Guide
Pourquoi la justice de genre et le démantèlement du patriarcat ?
The document defines patriarchy as a system of oppression that exploits women's bodies and labor to benefit men and the capitalist system. It advocates for a 'popular and anticapitalist feminism' to dismantle interconnected systems of oppression, including racism, classism, and neocolonialism. The guide emphasizes the role of ecofeminism in highlighting the parallel exploitation of nature and women within an extractivist model and provides a framework for implementing gender justice within organizations and communities.
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Document type: Guide