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The Global Minimum Tax and Special Economic Zones
This policy brief by the International Institute for Sustainable Development (IISD) examines the impact of the Pillar Two global anti-base erosion (GloBE) rules on Special Economic Zones (SEZs), particularly in developing countries. It argues that the Global Minimum Tax (GMT) reduces the effectiveness of traditional corporate tax incentives, prompting a need for countries to shift toward non-fiscal incentives and sustainable investment models.
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Document type: Policy brief
L’impôt minimum mondial et les zones économiques spéciales
This policy brief examines the impact of the Global Anti-Base Erosion (GloBE) rules and the Global Minimum Tax (GMT) on Special Economic Zones (SEZs), particularly in developing countries. It argues that traditional income-based tax incentives used in SEZs are becoming less effective and may lead to revenue loss to other jurisdictions. The document recommends transitioning toward non-fiscal incentives, cost-based incentives, and better coordination between investment and tax authorities to maintain competitiveness while complying with international standards.
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Document type: Policy brief
Responsible Agricultural Investment (RAI) Tool for Agribusiness
The Responsible Agricultural Investment (RAI) Tool for Agribusiness is a management and reference tool developed by the International Institute for Sustainable Development (IISD) and Cerise+SPTF. It is designed to help agribusinesses, agricultural value-chain actors, and SMEs assess their compliance with internationally recognised responsible business practices, specifically aligning with the CFS-RAI Principles and IFC Performance Standards.
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Document type: Guide
KARPOWER IN MOZAMBIQUE FLOATING THERMOELECTRIC POWER STATION PROJECT MAPUTO
A fact sheet by Natural Justice detailing the proposed Maputo Floating Thermoelectric Power Plant Project in Mozambique, developed by Karpower and Electricidade de Moçambique (EDM). The project involves a natural gas-powered floating station and associated infrastructure, raising significant environmental, social, and economic concerns.
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Document type: Fact sheet
Finding (Re)Purpose: The Power of a Pre-Feasibility Analysis in Coal Repurposing Case Study
This case study by RMI details a pre-feasibility analysis conducted in 2023 for a representative coal-fired power plant in Indonesia. The analysis evaluated four scenarios for accelerated retirement and repurposing—including early retirement without repurposing, early retirement with clean energy repurposing, and biomass co-firing—to determine their financial, technical, and climate impacts for investors, utilities, and the electricity system.
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Document type: Case study
The Nuts and Bolts of Performance-Based Regulation
This guide by RMI introduces Performance-Based Regulation (PBR) as a regulatory approach for electric utilities designed to align utility incentives with customer and societal interests. It contrasts PBR with traditional cost-of-service regulation (COSR), which the document argues creates perverse incentives such as 'gold plating' and 'capex bias' that hinder the clean energy transition. The guide details various PBR tools—including revenue decoupling, multi-year rate plans, and performance incentive mechanisms—and provides a framework for moving from incremental to comprehensive PBR reform.
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Document type: Guide
RENEWABLE ENERGY TECHNOLOGIES IN THE GLOBAL SOUTH: INSIGHTS FROM AFRICA
This policy brief examines the current state and potential of renewable energy technologies in Africa, highlighting the gap between the continent's vast natural resources and its low installed capacity. It analyzes barriers to the energy transition, including financing shortages, reliance on imported technology, and the need for better integration into green value chains, while providing recommendations for the African Union and G20 to support a just transition.
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Document type: Policy brief
Insuring the Climate Crisis: New York Bill
This research paper analyzes a proposed bill in the New York State Legislature, the "Insuring Our Future Act," which seeks to use state regulatory authority to address rising insurance costs and coverage gaps caused by climate change. The authors argue that insurance companies are hypocritically citing climate-driven disasters to raise premiums while continuing to finance and underwrite the fossil fuel projects that drive the climate crisis.
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Document type: Research paper
The Indonesia Cooking Diaries Study
The Indonesia Cooking Diaries Study evaluates the feasibility of transitioning urban Indonesian households from liquefied petroleum gas (LPG) stoves to induction stoves, focusing on energy demand, cost, and user behavior in South Jakarta.
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Document type: Report
Logan and Chambers — Renegotiate, Refinance, Redevelop
In 2022, Starwood Energy Group accelerated the retirement of the Logan and Chambers coal plants in New Jersey by 30 months. This was achieved through a three-part strategy: renegotiating PPAs with Atlantic City Electric to save ratepayers $30 million, refinancing $200 million in debt via MetLife to fund the transition, and planning the redevelopment of the sites into grid-scale battery storage (876 MWh and 960 MWh). The move is expected to reduce CO2 emissions by 3.9 million tons.
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Document type: Case study
ACEN — Project Sale to Special Purpose Vehicle
This case study examines the managed phaseout of the South Luzon Thermal Energy Corporation (SLTEC) coal plant in the Philippines. In 2022, ACEN Corporation sold its equity in the plant to a special purpose vehicle (SPV), reducing the plant's operating life by 25 years to a retirement date of 2040. The transaction utilized a structure based on the Asian Development Bank's energy transition mechanism to lower the cost of capital and facilitate ACEN's transition toward 100% renewable energy by 2025.
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Document type: Case study
Meeting Summer Peaks: The Need for Virtual Power Plants
This policy brief from RMI argues that Virtual Power Plants (VPPs) are a viable solution for utilities and regulators to manage electricity grid stress caused by growing loads and extreme weather during summer peaks.
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Document type: Policy brief
Canada's Sustainable Jobs Legislation: A milestone for workers and communities on the path to net-zero
The International Institute for Sustainable Development (IISD) statement celebrates the passage of the Canadian Sustainable Jobs Act (Bill C-50), which establishes a framework to support workers, Indigenous Peoples, and communities during Canada's transition to a low-carbon economy.
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Document type: Statement
Scaling Utility-Enabled Distributed Energy Resources in Nigeria
This report by RMI outlines a strategic roadmap for scaling utility-enabled distributed energy resources (DERs) in Nigeria to improve power reliability and increase distribution company (DisCo) revenues.
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Document type: Report
Navigating the EV Transition: 4 Emerging Impacts on Auto Manufacturing Jobs
This briefing by the World Resources Institute examines the impact of the transition to electric vehicles (EVs) on the U.S. auto manufacturing workforce. It identifies high-risk job categories, emerging skill requirements, the influence of AI and vertical integration, and the challenges regarding job quality and unionization in the 'Battery Belt' and Southern states.
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Document type: Briefing
Exploring the Role of Narratives in China-Africa Relations
This report, published by the Africa Policy Research Institute in 2023, examines the diverse narratives surrounding China's engagement in Africa. It challenges binary Western interpretations—which often frame China as either a benevolent partner or a predatory actor—by highlighting the agency of African states and the pragmatic ways they leverage Chinese finance and infrastructure for domestic goals. The document analyzes specific narrative contests, such as the 'debt-trap' discourse and the 'Indo-Pacific' strategic concept, arguing that African perspectives are often marginalized in global policy discussions.
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Document type: Report
Decentralized Solutions for Island States Energy
This research paper examines the energy infrastructure challenges faced by island states and the potential for decentralized renewable energy systems to improve resilience and sustainability in the face of climate change and geographic isolation.
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Document type: Research paper
Four ways climate policy continuity can contribute to a competitive and resilient EU
This briefing by Zero Carbon Analytics argues that maintaining climate policy continuity in the EU can enhance energy security, reduce costs for citizens, increase global competitiveness, and create employment opportunities, provided it is paired with robust social policies.
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Document type: Briefing
Gas Decarbonisation Pathways for Estonia (3 Baltic states + Finland)
This working paper, based on a 2023 study by the Stockholm Environment Institute and others, evaluates four decarbonization scenarios for the gas sectors of Estonia, Latvia, Lithuania, and Finland. The analysis focuses on transitioning from fossil gas to renewable methane and hydrogen to enhance energy security and meet 2050 EU sustainability goals, projecting a regional gas demand reduction from 63 TWh in 2021 to 38 TWh by 2050.
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Document type: Research paper
Gaasivõrgu dekarboniseerimine Baltimaad ja Soome
This executive summary, based on a report by Aeby et al. (2023), analyzes four decarbonization pathways for the gas sectors of Estonia, Latvia, Lithuania, and Finland to achieve full decarbonization by 2050. The study evaluates scenarios including Business-as-Usual (BAU), Renewable Methane (REN-Methane), Renewable Hydrogen (REN-Hydrogen), and a Cost-Minimizing (CM) scenario, emphasizing the need for regional coordination to reduce dependence on Russian gas and meet EU sustainability goals.
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Document type: Executive summary