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The RMI report 'COP26 Action Plan: Three Urgent Steps to Standardize Emissions Reporting' proposes a 'digitally native' GHG Protocol to improve the visibility and traceability of scope 3 greenhouse gas emissions across supply chains. The author argues that current accounting systems rely too heavily on approximations and spreadsheets, which hinders the ability to compare companies and incentivize decarbonization. The plan outlines a three-step transition: establishing unified accounting principles that prioritize primary data over averages, building a technical architecture based on distributed ledger technology to track embodied carbon at the product level, and evolving the market so that carbon emissions become a digital 'unit of trade' integrated into corporate financial disclosures.

This briefing by the International Institute for Sustainable Development (IISD) argues that Border Carbon Adjustment (BCA) mechanisms are becoming a reality as countries increase climate ambition. The author proposes a set of international principles and best practices to prevent BCAs from becoming protectionist tools and suggests the World Trade Organization (WTO) as the ideal forum for these discussions.

The 'Just Recovery Renewable Energy Plan for Africa' by Friends of the Earth Africa proposes a transition to a 100% renewable energy independent continent by 2050. Based on modelling by Dr. Sven Teske, the plan aims to eliminate energy poverty and address the dual crises of climate change and Covid-19 through a people-centred, democratic energy system that prioritises social justice and gender equity over corporate profit.

This policy brief by RMI argues for the implementation of a strategic suite of refundable tax credits to decarbonize buildings in the United States. The authors contend that current tax provisions are insufficient to meet President Biden's climate goals and propose six specific tax credit modifications and additions to incentivize zero-carbon new construction, deep energy retrofits for existing buildings, and the scaling of clean heating and cooling manufacturing.

This briefing by RMI proposes the creation of a Clean Transition Financing Program via the Department of Energy’s Loan Programs Office (LPO) to mitigate the financial burdens on ratepayers and frontline energy communities during the United States' transition to a clean economy.

The NewClimate Institute proposes a four-tier rating system for agribusinesses to guide development finance toward activities consistent with the Paris Agreement's mitigation goals, focusing on deforestation, carbon sinks, and sustainable farming practices.

This working paper by Germanwatch, NewClimate Institute, and WRI outlines a framework for development finance institutions (DFIs) to align indirect investments—those channeled through financial intermediaries—with the Paris Agreement's goals for low-emission and climate-resilient development.

The FAST-Infra Sustainable Infrastructure Label (SI Label) is a voluntary, globally applicable framework designed to identify infrastructure projects with significant positive sustainability performance. It aims to transform sustainable infrastructure into a mainstream, liquid asset class by providing a standardized set of requirements for developers and operators to demonstrate positive impacts and attract investors.

This report by the Climate Policy Initiative examines the impact of the COVID-19 pandemic on sovereign debt in low- and medium-income countries and proposes the use of Debt for Climate (DFC) swaps to create fiscal headroom for green recovery and climate action.

This briefing, prepared by the Executive Directorate of the Inter-American Institute for Global Change Research (IAI), presents a proposed Gender Policy for IAI scientific projects and activities. The policy aims to ensure gender equality in research and capacity building, recognizing that gender is a social construct and not binary. It establishes five primary objectives to promote regional leadership in gender equality, integrate gender dimensions into science, eliminate selection biases, create inclusive research environments, and develop gender-focused training.

This report, led by the Coalition for Urban Transitions and 36 partner organizations, argues that urban centers are critical for climate leadership and economic recovery following the Covid-19 pandemic, specifically focusing on six emerging economies.

This briefing by the World Resources Institute argues that the current disaster risk finance architecture is inadequate for developing countries facing 'compound shocks'—simultaneous or sequential disruptive events such as pandemics, economic crises, and climate-driven natural disasters. The authors propose systemic reforms to the World Bank's International Development Association (IDA) and the Global Risk Financing Facility (GRiF) to shift incentives from post-disaster relief toward pre-disaster resilience and preparedness.

The Stockholm Environment Institute, in collaboration with Future Earth, the Stockholm Resilience Centre, and the Potsdam Institute for Climate Impact Research, proposes a dashboard based on climate and nature loss planetary boundaries to guide a sustainable recovery from the Covid-19 pandemic.

This report by the Climate Policy Initiative proposes the 'Indeks Desa Membangun Plus' (IDM+), a reformed evaluation index designed to incentivize sustainable land use and environmental preservation at the village level in Indonesia. Using Berau Regency in East Kalimantan as a case study, the report argues that existing fiscal transfer mechanisms fail to reward ecological performance and suggests a mixed fiscal instrument approach to provide both incentives for high-performing villages and affirmative support for those with low ecological scores.

This research paper by the Climate Policy Initiative proposes the Sustainable Village Development Index (IDM+) to integrate environmental sustainability into Indonesia's village-level governance. The authors argue that existing evaluation tools fail to measure ecological performance, leaving villages without clear metrics or fiscal incentives to implement sustainable land use and climate actions. The paper suggests using IDM+ as a basis for Ecological Fiscal Transfers (EFT) to reward high-performing villages and support those with low performance, using a case study in Berau Regency to demonstrate the mechanism's potential.

This policy brief proposes the creation of a legislated National Strategy and Development Council (NSDC) within the South African presidency to centralize national strategy and ensure institutional continuity across different administrations. It specifically advocates for restructuring the International Relations Trade and Security (IRTS) cabinet cluster into a directorate and establishing an independent, non-governmental Council on International Relations and Cooperation (CIRC) to provide expert advice and research.

This report, produced by Friends of the Earth International, the World March of Women, and the Latin American Network of Women Transforming the Economy (REMTE), synthesizes a webinar on feminist economics and environmentalism. It argues that the COVID-19 pandemic is a symptom of a systemic crisis caused by a capitalist, racist, and patriarchal model. The document proposes a 'just recovery' centered on the sustainability of life, the decommodification of public services, and a rupture with neoliberal doctrines to prioritize social, environmental, and gender justice.

This report, produced by Friends of the Earth International, the World March of Women, and the Latin American Network on Women Transforming the Economy (REMTE), presents a feminist and environmentalist critique of the capitalist system in the wake of the Covid-19 pandemic. It argues that the pandemic is a symptom of systemic crises—including climate, biodiversity, and care crises—driven by capital accumulation and neoliberal globalization. The document advocates for a 'just recovery' based on the 'sustainability of life,' which requires decommodifying essential services, redistributing care work, ensuring food sovereignty, and transitioning away from fossil fuels through a framework of internationalist solidarity and grassroots power.

This executive summary proposes a coordinated global fee on basic chemicals to fund the sound management of chemicals and waste, arguing that the chemical industry currently externalizes significant health and environmental costs to the public.

This fact sheet by the Center for International Environmental Law proposes a coordinated international tax or fee on the production of basic chemicals to fund chemicals management in developing and transition countries, operationalizing the 'polluter pays principle'.