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Ember estimates that Drax's proposed BECCS plant would cost UK energy bill-payers £31.7 billion over a 25-year lifetime, adding approximately £16 annually to each household's energy bill. The report warns that the project's ability to provide negative emissions is highly uncertain due to the carbon neutrality assumptions of woody biomass, which may instead result in net emissions in worst-case scenarios. It argues that relying on BECCS for the UK's net-zero targets constitutes a serious policy risk and recommends tightening biomass regulations and exploring alternative negative emission sources.

The document outlines how fossil fuel companies use misleading advertising to appear more sustainable than they are. It specifically critiques claims regarding the sustainability of natural gas, the viability of carbon capture and storage (CCS), the effectiveness of carbon offsets and nature-based solutions, and the carbon neutrality of wood biomass energy.

This report establishes the theoretical foundation for an MRV system in Senegal's waste sector as part of a project to implement Nationally Determined Contributions (NDCs). It defines MRV components, outlines core GHG accounting principles such as transparency and accuracy, and categorizes MRV applications into emissions, actions, support, and other outcomes. The document emphasizes that an effective MRV system serves as a planning tool for continuous improvement and a mechanism to attract climate finance by providing high-resolution data on emission reductions.

The briefing examines the initial net-zero announcements from Bank of America, Citi, Goldman Sachs, and Wells Fargo. While these institutions have committed to 2050 targets, the document notes that they are in early stages, lacking specific interim targets, defined pathways, and clear coverage standards for business units like capital markets. It highlights varying organizational responses, ranging from Wells Fargo's centralized Institute for Sustainable Finance to Goldman Sachs' hybrid model, and notes the adoption of the Partnership for Carbon Accounting Financials (PCAF) by several banks to improve emissions reporting consistency.

The document argues that the 'Fourth Industrial Revolution'—characterized by AI, cloud computing, and IoT—is providing the tools necessary to overcome legacy modeling and accelerate decarbonization. It identifies data and transparency as one of six key market catalysts and provides examples of how corporations (Tesla), cities (Shenzhen), and financial instruments (Sustainability Linked Loans) are leveraging data to reduce emissions and capture economic value. The brief concludes with recommendations for policymakers, corporations, and financial institutions to integrate climate-relevant data into their strategic decision-making to mitigate risk and seize a projected $26 trillion economic opportunity by 2030.

The briefing expresses concern that ISO/WD 14082, intended to standardize the measurement of non-greenhouse gas climate forcers, may be used to create markets for 'climate coolants'. This would allow entities to offset greenhouse gas emissions by emitting reflective pollutants, potentially delaying decarbonization in sectors like shipping and aviation and undermining international climate accounting methods.

The report introduces a four-step blueprint for corporate climate action: accounting and disclosing emissions, reducing value chain emissions via science-based targets, quantifying a financial commitment by pricing remaining emissions, and investing that commitment into further reductions, climate innovation, and high-quality carbon credits. It argues that current 'footprint-based' approaches are insufficient and advocates for a forward-looking model that integrates nature-based solutions and policy advocacy to achieve a net-zero global economy.

The document outlines a readiness project implemented by the Agence Française de Développement (AFD) to support 13 accredited and applicant Direct Access Entities (DAEs) within the International Development Finance Club (IDFC). The project aims to remove barriers to GCF accreditation and funding by providing technical assistance for fiduciary, environmental, social, and gender policies, and by developing climate finance tools for risk and impact assessment. Key deliverables include an IDFC-GCF Toolkit, a joint DAE-IDFC Work Program, and the development of multi-country concept notes focusing on climate-resilient recovery post-COVID-19, specifically targeting MSMEs and vulnerable populations in sectors like renewable energy and sustainable land use.

The document asserts that Australia's climate policies and continued reliance on fossil fuels violate human rights both domestically and internationally. It highlights the severe impacts of climate change on Australian health, ecosystems, and Indigenous communities, while criticizing the government's use of 'carryover credits' to artificially meet emissions targets. Furthermore, it denounces the use of anti-protest laws and attacks on the charitable status of NGOs to stifle climate activism.

Industrial supply chains account for over 40 percent of all greenhouse gas emissions, making their abatement essential for limiting global warming to 1.5°C. To achieve this, the document calls for the standardization of carbon accounting across various protocols and platforms to meet the transparency demands of investors, policymakers, and consumers.

The statement advocates for a non-market platform connecting the UNFCCC Paris Agreement and the Antarctic Treaty System (ATS) to collectively account for carbon stocks in the Southern Ocean. It highlights that Antarctic blue carbon sites, which are expanding as ice melts, could store up to 160 million tonnes of carbon annually and act as a major natural negative feedback on climate change. By utilizing the ATS's existing framework where sovereignty claims are suspended, the authors suggest a way to bypass diplomatic obstacles to conservation and avoid conflicts over individual Nationally Determined Contributions (NDCs).

The Sierra Club argues that the proposed Biomethane Tariff by Sempra Utilities is a 'greenwashing' exercise that fails to meet California's incrementality standards for green energy programs. The protest highlights that the tariff would allow the sale of renewable attributes from existing methane sources, potentially including those outside the United States, without ensuring the development of new renewable facilities. Furthermore, the Sierra Club contends that the program lacks a finalized certification protocol and a transparent methodology for calculating greenhouse gas reductions, while potentially incentivizing industrial dairy operations that cause localized air and water pollution. The document suggests that the limited supply of biomethane—estimated at less than four percent of California's total gas demand—should be reserved for hard-to-electrify applications rather than voluntary subscriptions that perpetuate reliance on gas infrastructure.

The document explores the integration of customer clean energy demand into utility planning, focusing on the role of Integrated Resource Plans (IRPs) in the US. It argues that early collaboration between utilities and customers can lead to more efficient clean energy procurement, faster decarbonization, and lower costs. The report details the IRP process, identifies barriers to customer engagement—such as limited resources and lack of transparency—and provides pathways for involvement through direct engagement, stakeholder forums, and regulatory proceedings.

The paper examines environmental integrity in international carbon markets, defining it as a state where carbon unit transfers result in the same or lower aggregated global emissions. It identifies four primary risk factors: accounting for transfers, the quality of generated units, the ambition of transferring countries' targets, and potential disincentives for future mitigation action. The author recommends that policy-makers employ a combination of approaches to mitigate these risks.

The paper introduces a method to calculate maritime shipping emissions by combining shipping manifest cargo data with Automatic Identification System (AIS) vessel tracking data. It demonstrates this approach using 2014 Brazilian exports, finding that shipping these goods added 25.99 million tonnes of CO2 to Brazil's reported emissions.

The guide explains the mechanisms of GHG reporting for corporations and utilities, detailing the GHG Protocol's three scopes of emissions. It specifically examines Scope 2 accounting, contrasting location-based and market-based methods and emphasizing the importance of supplier-specific emission factors provided by utilities. The document also outlines the reporting requirements for utilities, such as those under The Climate Registry, and discusses the differences between GHG accounting and renewable energy accounting.

The guidance note outlines the processes for evaluating the climate impact of water infrastructure bonds. It details a Mitigation Assessment to quantify greenhouse gas (GHG) emissions reductions against baselines and an Adaptation & Resilience Assessment based on a binary scorecard. The latter evaluates an issuer's Vulnerability Assessment and Adaptation Plan across four key areas: water allocation, governance, diagnostic technical assessments (including hydrologic modeling), and the robustness of adaptation strategies. The document emphasizes the use of science-based methodologies, such as the WRI/WBCSD GHG Protocol and IPCC climate projections, and provides extensive examples from the San Francisco Public Utilities Commission to illustrate compliance.

CIEL argues that the World Bank's Draft Guidance Notes for the ESF are 'severely lacking in substance' and often merely reiterate standards without providing actual implementation guidance. The submission provides specific recommendations across several standards, including labor conditions, pollution prevention, indigenous peoples' rights, and stakeholder engagement. Key demands include the integration of international conventions (such as ILO 169 and UNDRIP), the adoption of a 1.5-degree pathway for greenhouse gas accounting, and the explicit protection of human rights defenders against reprisals. CIEL also emphasizes that the World Bank must ensure Borrowers disclose the existence of the Inspection Panel to affected communities and that project-level grievance mechanisms must be independent, transparent, and rights-compatible.

The paper identifies a lack of trust as a primary barrier to scaling REDD+ investment, stemming from system complexity, concerns over environmental and social robustness, and perceived implementation gaps. It proposes applying the International Accounting Standards Board's Conceptual framework for financial reporting to REDD+ accounting to address these issues. Key recommendations include tailoring reporting to end-users, standardising uncertainty analyses, requiring independent third-party verification, and creating a roadmap to harmonise reference levels and monitoring requirements across different global frameworks.

The document details CDKN's support for Kenya's climate goals, highlighting the impact of the 2016 Climate Change Act and the National Climate Change Action Plan (NCCAP). Key achievements include a 140 MW increase in geothermal energy in 2015, the development of the CaRROT tool for the flower sector, and the submission of four proposals to the Green Climate Fund. It also discusses the 'Raising Risk Awareness' initiative for extreme event attribution and efforts to integrate water, energy, and food (WEF) security planning at the county level.