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This guide, produced by the OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), provides policy recommendations for developing countries to combat base erosion and profit shifting (BEPS) in the mining sector. It specifically addresses the use of excessive debt by multinational enterprises (MNEs) to shift profits abroad through interest deductions. The document details common aggressive tax planning structures, explains the application of OECD BEPS Action 4, and suggests a combination of fiscal tools to protect national tax bases while maintaining an attractive investment climate.

This document is a technical annex providing the data, definitions, and analytical methodology used for the International Institute for Sustainable Development's digital story, "Mapping India’s Energy Transition: A Data Dive Into the Strategic Role of State-Owned Enterprises in the Energy Sector." It details the parameters collected for nine central public sector undertakings (PSUs) and India as a whole for the 2024–25 financial year.

This report by the International Institute for Sustainable Development (IISD) analyzes the energy transition in Chhattisgarh, India, from FY 2020 to FY 2024. It quantifies government subsidies, public sector undertaking (PSU) investments, and energy-related revenues, highlighting the state's deep fiscal and economic reliance on coal and oil and gas (O&G). The report emphasizes the vulnerability of Chhattisgarh to the energy transition and recommends diversifying revenue sources, better targeting electricity subsidies, and accelerating the shift toward renewable energy to mitigate economic risks.

This November 2016 briefing by the International Institute for Sustainable Development (IISD) examines the role of Quebec in helping Canada meet its G7 commitment to eliminate fossil fuel subsidies by 2025. The document focuses specifically on consumption subsidies in Quebec, which it argues act as a 'negative price on carbon' and undermine the province's ambitious greenhouse gas (GHG) reduction targets.

This report evaluates Mexico's readiness and capacity to implement the Mining Policy Framework (MPM) of the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF). Conducted between May and December 2021, the assessment identifies strengths in geological data and regulatory development, while highlighting critical weaknesses in national planning, legal updates, financial benefit distribution, and the management of artisanal and small-scale mining (ASM).

This report, prepared by the Sustainable Development Strategies Group for the World Bank, provides a detailed analysis and transparency template based on the International Bar Association's (IBA) Model Mining Development Agreement (MMDA) Version 1.0. It outlines the essential components of modern mine development agreements, emphasizing the balance between investor security and the sustainable development of host countries and communities. The document includes a template of MMDA sections, an explanatory narrative on key clauses, and a research summary on the absence of a similar international model for the oil and gas sector.

This brochure describes the development of a framework consisting of seven questions designed to assess the sustainability of mining and quarrying activities. Developed under the Mining, Minerals and Sustainable Development (MMSD) program, the framework aims to evaluate whether a project's overall contribution to sustainability is positive or negative over the long term.

This briefing by the International Institute for Sustainable Development and CUTS International, Geneva, provides an update on the World Trade Organization (WTO) Informal Working Group (IWG) on Micro, Small, and Medium-Sized Enterprises (MSMEs) from June to December 2020. It details the disproportionate impact of the COVID-19 pandemic on MSMEs, particularly those led by women, and outlines a package of six recommendations and declarations adopted by the IWG in December 2020 to improve MSME integration into the multilateral trading system.

This policy brief by the International Institute for Sustainable Development (IISD) examines the conflicting international legal frameworks governing germplasm and plant breeding. It highlights the tension between intellectual property (IP) rights favored by commercial seed firms and the traditional rights of farmers and Indigenous Peoples to save, share, and sell seeds. The document provides an overview of key multilateral agreements and offers guidance for developing country governments on creating national laws that balance commercial innovation with biodiversity conservation and equity.

This guide by the International Institute for Sustainable Development (IISD) outlines a shift from traditional one-way communications to 'engagement strategies' for sustainable development knowledge networks. It argues that behavioral change in policy-makers is driven by trust and relationships rather than information alone, proposing a systemic approach to building action-oriented relationships over time.

This executive summary examines the impact of disruptive technologies on large-scale mining and proposes policy options to mitigate negative social and fiscal effects while leveraging technology for local economic diversification.

This briefing by the Prairie Climate Centre examines strategies to enhance the climate resilience of urban electricity and information and communication technology (ICT) infrastructure, with a particular focus on Alberta, Canada. It advocates for the adoption of robustness, redundancy, and resourcefulness to mitigate risks from extreme weather and long-term climate trends.

This fact sheet describes a four-year project led by the United Nations Environment Programme (UNEP) and executed by the African Centre for Technology Studies (ACTS) and the International Institute for Sustainable Development (IISD). The project aims to integrate climate change vulnerability and adaptation into sustainable development planning through pilot projects in Kenya, Mozambique, and Rwanda, focusing on agriculture, forestry, and energy production.

This report by the Global Subsidies Initiative (GSI) provides preliminary estimates of global energy subsidies by source for 2007, detailing the assumptions and calculations used for nuclear energy, renewable energy, biofuels, fossil fuels, and Carbon Capture and Storage (CCS).

This report provides a greenhouse gas (GHG) emissions baseline projection for Rwanda up to 2030. It establishes a 'business-as-usual' reference scenario across seven sectors—agriculture, land use, land-use change and forestry (LULUCF), energy supply, energy demand, transportation, industrial processes, and waste—to help the country identify potential nationally appropriate mitigation actions (NAMAs).

This meeting report details a high-level session held on May 5, 2025, in Paris during the OECD Forum on Responsible Mineral Supply. Organized by the Women’s Rights and Mining (WRM) network and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), the session marked the five-year anniversary of the WRM-OECD Stakeholder Statement on Gender-Responsive Due Diligence (GRDD). The discussion focused on transitioning GRDD from a compliance-based risk identification tool to a proactive mechanism for the empowerment of women, particularly those in artisanal and small-scale mining (ASM).

This policy brief by the International Institute for Sustainable Development (IISD) examines the emergence of agricultural growth poles (agropoles) and corridors in Africa. It analyzes these tools as strategies to attract private investment and transition from subsistence to commercial agriculture, while highlighting the legal, financial, and operational risks associated with their implementation.

This 2007 research paper examines the environmental impacts of trade liberalization and foreign direct investment (FDI) in the hydropower, mining, and construction materials sectors of Lao PDR. It analyzes how economic growth and regional trade agreements, such as AFTA and ACFTA, drive resource extraction and infrastructure development, while highlighting the gaps in environmental governance and the need for stronger implementation of Environmental Impact Assessments (EIAs).

This 2007 report by the International Institute for Sustainable Development (IISD) examines the environmental impacts of trade liberalization within Thailand's electrical and electronic equipment (EEE) sector. It highlights the tension between the sector's role in export-led growth and the resulting environmental challenges, specifically the rapid increase in e-waste and the risks associated with mid-stream production and informal recycling.

This fact sheet presents a Sustainable Asset Valuation (SAVi) assessment of the Bus Rapid Transit (BRT) project in Dakar, Senegal. The analysis compares a traditional financial assessment with an integrated cost-benefit analysis that incorporates six environmental, social, and economic externalities to determine the project's true value to society.