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The report documents systemic exploitation by Chinese-owned extractive companies in Nasarawa State, Nigeria. Avatar New Energy Materials Company Limited is found to be in flagrant violation of the Nigerian Labour Act and ILO Convention 98, employing a coercive labour regime with 12-hour shifts, no breaks, and a strict prohibition on unionisation. Hong Tai Quarry Company Limited is accused of failing to implement a 2021 Memorandum of Understanding (MoU) with the Gurku chiefdom, neglecting promised social investments and causing environmental degradation through blasting and dust pollution. Additionally, the report identifies economically imbalanced land lease agreements by Hong Tai Quarry that result in the economic dispossession of landowners through low, inflation-eroded compensation and a lack of environmental remediation clauses.

The report examines the impacts of coal phase-outs in East Kalimantan, South Kalimantan, South Sumatra, Central Kalimantan, and Jambi, emphasizing the need for proactive investment in high-multiplier industries and green sectors to prevent economic shocks. It advocates for a combination of quantitative modelling and qualitative community research to design social protections and reskilling programs that specifically include women, youth, and informal workers.

The report analyzes the potential economic shocks of phasing out coal in Indonesia, identifying East Kalimantan as the most vulnerable province. Using a mixed-methods approach, it demonstrates that while mine closures cause significant losses in output and employment, targeted stimulus in the food and beverage and green sectors can drive recovery. The study emphasizes the disproportionate impact on informal workers and women, recommending a transition roadmap that integrates gender equality, disability, and social inclusion (GEDSI) principles and expands social safety nets.