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The report finds that nature-related financial disclosures among large South African companies are in their infancy, with most firms relying on existing climate governance structures that do not yet substantively address biodiversity. While there is high awareness of the TNFD framework, formal adoption is very low, with only four companies having adopted it by the end of 2025. The analysis highlights significant gaps in board-level accountability, a lack of specific biodiversity metrics, and limited engagement with Indigenous Peoples and local communities. The report recommends that companies leverage their more mature climate reporting systems to fast-track the adoption of TNFD recommendations and integrate nature-based solutions into their value chains.

The RV industry is identified as the largest consumer of tropical wood in the US, utilizing meranti or lauan plywood sourced from Borneo, Indonesia, which has contributed to a 50% decline in Bornean orangutan populations over 60 years. The text highlights that major manufacturers such as Winnebago, Thor, and Forest River, along with supplier Patrick Industries, lack the wildlife and forest protection standards common in other industries. It advocates for a transition to composite materials or Forest Stewardship Council certified wood to protect rainforests and Indigenous community rights.

The document debunks various climate myths, asserting that current global warming is caused by human CO2 emissions and supported by a scientific consensus of over 99%. It clarifies the difference between weather and climate, rejects the 'urban heat island' effect as a primary driver of warming, and argues that climate action is an economic risk management strategy rather than a political agenda. It further highlights the limitations of biological adaptation, the severe risks of exceeding a 1.5°C temperature increase, and the availability of existing technologies to mitigate the worst impacts.

The statement asserts that the global economy is highly exposed to nature and climate risks, with potential GDP losses of $2.7 trillion annually by 2030. It identifies key opportunities for transformation, including the alignment of trade policy with the Paris Agreement and the Kunming-Montreal Global Biodiversity Framework, the reform of the World Trade Organization (WTO), and the elimination of environmentally harmful subsidies. The author calls for a shift from short-term crisis management to strategic, long-term sectoral pathways consistent with net-zero and nature-positive goals, suggesting the use of plurilateral agreements and initiatives like the Integrated Forum on Climate Change and Trade.

A coalition of businesses, investors, and NGOs opposes proposals by the Council of the EU and European Parliament to delay the EU Deforestation Regulation (EUDR) by another year and conduct a review in April 2026. The signatories argue that such delays create market instability, waste existing corporate investments in compliance, and postpone urgent action against global forest loss and its associated climate and biodiversity risks.

The report defines intergenerational justice as an ethical obligation to balance present needs with the needs of future generations, incorporating distributive, procedural, and recognitional dimensions. It highlights that youth view themselves as current stakeholders and proxies for the future, provided they have meaningful participation and institutional support. The document identifies a broad range of youth concerns, including climate change, biodiversity loss, and mental health, and argues for integrated solutions over single-issue fixes. It examines various European participatory mechanisms, such as Youth Councils and participatory budgeting, and recommends strengthening these through improved accountability, diversity, and intergenerational dialogue.

The document argues that forests are essential 'natural insurance' against climate change, yet they remain underfunded, receiving only 4% of international climate finance. The author calls for tropical countries to prioritize zero deforestation and for high-income nations to transform consumption patterns and supply chains. The text advocates for a sustainable bioeconomy and binding accountability mechanisms, citing the Tropical Forest Forever Facility (TFFF) as a potential starting point for paying for standing forests.

The complaint argues that the Papua LNG project, a joint venture led by TotalEnergies, lacks necessary climate and human rights assessments, fails to obtain Free, Prior and Informed Consent (FPIC) from Indigenous Peoples, and threatens critical biodiversity. It specifically targets MUFG bank, claiming it may be misleading other financial institutions about the project's compliance with the Equator Principles.

The author argues that food production is the primary driver of habitat loss, freshwater use, and a quarter of global greenhouse gas emissions. To address this, the document proposes 'Codex Planetarius', a global baseline of minimum environmental performance standards for food exports focusing on six key impacts: habitat loss, biodiversity loss, soil health, water withdrawals, water pollution, and greenhouse gas emissions. To fund the transition for the least efficient producers—who are identified as the bottom 10-20% responsible for 60-80% of negative impacts—the author proposes a '1% Fund'. This would be a 1% insurance premium on key food commodity exports, which in Brazil's case could generate approximately $750 million annually from beef, hides, soy, maize, and cotton to help producers improve practices and secure land titles.

The briefing highlights a dangerous pattern of missing or inconsistent data on oil accidents across the Americas, noting that only Brazil, Canada, and the United States maintain regularly updated open datasets. Even in these countries, critical information such as ecological damage, human health impacts, and the responsible companies is often omitted. The document emphasizes that this lack of transparency violates international norms and obscures the systemic vulnerabilities of an interconnected petroleum supply chain, particularly in sensitive regions like the Amazon where ageing infrastructure poses significant risks.

ClientEarth outlines three legal imperatives for COP30: combating climate disinformation, translating the ICJ's Advisory Opinion into 1.5°C-compatible domestic laws, and establishing enforceable corporate accountability for environmental harms. The brief emphasizes the transition from voluntary pledges to mandatory legal compliance to ensure the goals of the Paris Agreement are met.

ClientEarth warns that further delays to the EU Deforestation Regulation (EUDR), currently set to apply to the private sector on 30 December 2025, would cause significant environmental damage and create legal vulnerabilities. The document asserts that such delays lack proper impact assessments and conflict with EU environmental protection principles, the principle of legitimate expectations for businesses that have already invested in compliance, and international law regarding State climate obligations as clarified by a 2025 ICJ Advisory Opinion.

The report examines the intersection of biodiversity loss and human rights violations, asserting that transnational corporations (TNCs) drive ecological destruction through industrial agriculture, extractivism, and infrastructure projects. It critiques voluntary corporate social responsibility (CSR) and due diligence frameworks as 'false solutions' that facilitate corporate impunity. The document calls for a legally binding treaty on TNCs and human rights, the operationalization of a human rights-based approach within the Convention on Biological Diversity (CBD), and the recognition of Indigenous Peoples and Local Communities as rights-holders rather than mere stakeholders.

The document examines the link between biodiversity loss and human rights violations, asserting that transnational corporations drive ecological destruction through land grabbing and the marginalization of indigenous peoples. It criticizes voluntary corporate social responsibility (CSR) and 'due diligence' frameworks as insufficient 'false solutions' that maintain corporate impunity. The report calls for the transition from a 'stakeholder' to a 'rights-holder' approach within the Convention on Biological Diversity (CBD) and proposes a legally binding treaty to enforce corporate accountability, mandatory free, prior and informed consent (FPIC), and the protection of environmental defenders.

The document examines the link between biodiversity loss and human rights violations, specifically focusing on the role of transnational corporations (TNCs) in driving ecological destruction and suppressing defenders. It criticizes voluntary mechanisms like Corporate Social Responsibility (CSR) and due diligence as 'shields' for impunity and calls for a legally binding treaty on TNCs and human rights. The report emphasizes the importance of Free, Prior and Informed Consent (FPIC) and the recognition of Indigenous Peoples as rights-holders rather than mere stakeholders.

The report highlights that French companies hold over 1,000 billion euros in cash, a resource largely managed by financial institutions that continue to fund fossil fuel expansion and ecosystem destruction. Focusing on 20 CAC 40 companies with 162 billion euros in combined cash, the analysis reveals a significant gap in CSR policies: while companies apply ESG criteria to suppliers, they rarely do so for their financial partners. The authors argue that corporate cash is a powerful but underused tool for decarbonization and recommend integrating ESG criteria into the selection of financial partners, setting specific CSR targets for cash management, and establishing structured dialogues with banks and asset managers to end support for unsustainable projects.

The document investigates the environmental footprint of hyperscale data centers in Brazil, arguing that the government's push to become a global hub via the REDATA regime overlooks significant ecological and social costs. It highlights the creation of 'green sacrifice zones' where marginalized communities bear the burden of infrastructure, the extractive nature of the mineral supply chain for hardware, and the high energy and water demands of AI. The paper also critiques the 'myth' of permanent job creation and the exclusion of environmental authorities from policy-making, while detailing the specific ecological trade-offs associated with solar, wind, and hydroelectric power used to fuel these facilities.

The report argues that transnational corporations (TNCs) like Chevron, Total, and Shell maintain a 'global architecture of impunity' through sophisticated lobbying networks that capture international governance. It specifically highlights the role of the International Chamber of Commerce (ICC) and the International Organisation of Employers (IOE) in influencing the UN Human Rights Council's negotiations for a binding treaty on TNCs and human rights. The document details environmental and human rights violations in the Global South, including oil pollution in Ecuador and Nigeria, and fossil fuel projects in Uganda and Mozambique, while demanding the exclusion of corporate lobbyists from treaty negotiations to ensure accountability.

Friends of the Earth International argues that environmental rights are human rights and should form an autonomous basis for corporate liability in the UN Legally Binding Instrument. The document provides textual suggestions to ensure TNCs are obligated to prevent environmental harm, phase out emissions, and provide full ecological restoration, moving beyond voluntary due diligence and ESG frameworks.

The policy brief by Friends of the Earth International advocates for a UN Binding Treaty to replace corporate self-regulation with enforceable legal obligations for transnational corporations (TNCs). It argues that TNCs across sectors like fossil fuels and agribusiness have driven the climate crisis and used 'green' branding to evade responsibility. The brief outlines five key recommendations: recognizing environmental rights as human rights, establishing direct corporate obligations for global value chains and emissions, mandating prevention and precaution measures, ensuring full ecological reparation and restoration, and rejecting ESG schemes as 'false solutions'.