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The document outlines a framework for analyzing payments made by oil, gas, and mining companies to governments. It details ten specific tests—ranging from simple checks of payment types to complex revenue forecast comparisons—designed to identify 'red flags' or discrepancies that may indicate revenue loss due to bad deals, tax avoidance, or lack of enforcement. The guide emphasizes the use of supplementary data, such as fiscal terms and international commodity prices, to verify the accuracy of company disclosures.

Global Witness asserts that the influence of corporate money in US politics, exacerbated by the Citizens United decision, has led to climate inaction and the failure to implement the Cardin-Lugar anti-corruption provision. The organization argues that the Securities and Exchange Commission's (SEC) proposed rules are insufficient because they do not require project-level payment disclosure, which is essential for detecting corruption in the extractive industries, as evidenced by cases involving Shell, Eni, and Glencore.

The document evaluates the consequences of the 2016 Panama Papers leak, noting that it led to government resignations, criminal charges, and the recovery of over $1.2 billion in fines and taxes. It highlights the role of the leak in exposing links between offshore financial secrecy and organized crime, while arguing that reliance on occasional massive leaks is insufficient. The author advocates for permanent transparency initiatives, such as beneficial ownership registries in the UK and EU and revenue transparency in extractive industries, to ensure accountability and prevent corruption.

The document examines how progressive taxation can address extreme poverty and economic inequality, particularly in Sub-Saharan Africa and South Africa. It evaluates several tax instruments, including Financial Transaction Taxes (FTTs), net wealth taxes, property taxes, and Resource Rent Taxes (RTT), detailing their potential to generate revenue for social protection and climate justice. Using South Africa as a case study, the brief provides specific revenue estimates for various progressive measures, such as a net wealth tax that could raise between R70 and R160 billion.

The document analyzes the OECD/G20 Inclusive Framework's 'digital tax project,' arguing that while framed around digitalization, its Pillars One and Two have significant implications for the extractive industries. It highlights that while the mining sector is excluded from the new taxing rights of Pillar One's 'Amount A,' it remains vulnerable to 'Amount B's' fixed returns on marketing and the potential for Pillar Two's global minimum tax to divert revenues from resource-rich developing nations to the home countries of multinational corporations.

The document analyzes the OECD/G20 Inclusive Framework's proposals to address tax challenges in a digitalized economy, specifically examining how 'Pillar One' and 'Pillar Two' affect the extractive industries. While Pillar One's 'Amount A' excludes extractive industries, 'Amount B' regarding fixed returns on marketing activities remains a concern. Pillar Two, the Global Anti-Base Erosion (GloBE) rule, aims to establish a minimum effective tax rate to curb profit shifting to tax havens, but it may disadvantage developing countries due to its revenue distribution design and the mismatch between GloBE accounting and local mining depreciation rules.

The International Institute for Sustainable Development (IISD) provides policy solutions and research to integrate environmental and social priorities with economic development. In Canada, the institute focuses on freshwater management through the Experimental Lakes Area, the development of a green economy, and addressing the challenges of resource development in the Arctic. IISD also works with the extractives industry on social licence and water management, and collaborates with partners in the U.S. and Mexico to develop a coordinated North American energy strategy to improve energy security and sustainability.

The document examines the complex interactions between international trade, development aid, and security, specifically focusing on how the exploitation of natural resources can fuel violent conflict. It argues that current trade and aid frameworks often exacerbate instability in the 'South' due to inequitable rules, the 'resource curse', and the misuse of assistance. To counter this, the authors propose six policy objectives: designing conflict-sensitive trade and aid policies, restricting the trade of 'conflict resources', fostering responsible business practices, improving domestic governance, and enhancing the management of natural resource and aid revenues.

The document examines how valuable minerals can finance violence, trigger local conflicts, and weaken state governance through corruption. It provides lessons learned for development interventions, such as empowering local communities, supporting artisanal and small-scale mining (ASM), and promoting corporate responsibility. The toolkit includes a survey instrument for risk assessment and lists USAID contracting mechanisms and international partners to address mineral-related conflict.

The report examines the environmental impact of the ICT sector, specifically regarding energy consumption, CO2 emissions, and the global e-waste trade. It contrasts these negative effects with the potential for ICTs to drive economic growth and support a 'green economy' through improved resource efficiency, dematerialisation, and systemic social transformation. The text highlights the disproportionate burden of e-waste on developing nations and identifies critical policy challenges, such as rebound effects and unintended consequences of digital openness.

The document proposes a comprehensive framework to analyze and overcome the stagnation of growth and development in Africa. It identifies key constraints—including climate, geography, weak governance, and conflict—and organizes a work programme around three linked areas: growth and resources, empowerment and culture, and governance and institutions. The framework emphasizes the need for a "big push" of mutually supporting actions, focusing on private sector-led growth, agricultural improvement, trade diversification, human development, and enhanced transparency in economic governance. It specifically highlights the vulnerability of African economic growth to climate change and the necessity of increasing concessional resources and aid effectiveness to support these goals.

The document examines how corruption in the oil, gas, and mining sectors in Africa leads to significant wealth loss through illicit financial flows, tax avoidance, and transfer pricing. It identifies a lack of state capacity, bureaucratic discretion, and political will as primary drivers of these failures. While various international and regional initiatives exist, the author argues they are often ineffective due to low administrative capacity and a focus on 'grand' corruption over systemic issues. The paper highlights Botswana as a successful model of natural resource governance and provides twelve recommendations for technical and institutional capacity building to combat corruption.

The document serves as a legal empowerment guide for environmental and land rights defenders (ELRDs) in Kenya, detailing the constitutional and statutory protections available to them. It identifies key threats faced by defenders—such as harassment, illegal arrests, and forced evictions—and attributes these to drivers like competition over scarce natural resources and power inequality. The guide outlines how to lodge complaints with national bodies including the Commission on Administrative Justice (CAJ), the Independent Policing Oversight Authority (IPOA), and the Kenya National Commission on Human Rights (KNCHR). It also lists various international and regional civil society organisations that provide emergency funding and legal support to defenders.

The African Activists for Climate Justice (AACJ) project, implemented by a consortium including Natural Justice, Oxfam, and others, has worked in Senegal from May 2021 to December 2025 to democratize climate debate and promote inter- and intra-generational climate justice. Key achievements include the creation of six influential networks for women, youth, and local officials, the production of 18 community narratives (podcasts, videos, and comics), and the legal empowerment of communities facing extractive industries. The project has facilitated community participation in national policies such as the Nationally Determined Contribution (NDC) and the National Adaptation Plan, while supporting legal actions and the recognition of Indigenous and Community Conserved Areas (ICCAs) in biodiversity legislation.

The document outlines the transition of Mozambique's land tenure from state ownership to a proposed system that privatises land. It criticises Draft 1 of the new Land Law for lacking legal guarantees for communities, failing to protect against forced displacement, and restricting access to 'unavailable land'. The text highlights that previous consultations for Draft 0 were inadequate, reaching only approximately 75,000 people out of a population of 32 million, and urges citizens to exercise their constitutional right to participate before the February 29, 2024, deadline for comments on Draft 1.

The document outlines a methodology for creating community protocols through an inclusive, culturally responsive process. It categorizes tools into four types—textual, visual, verbal, and dramatic—and organizes them across five key elements: the facilitator's perspective, community background, the process of development, the outcome, and the legal landscape. The guide emphasizes the importance of building trust, ensuring the inclusion of marginalized groups, and adapting methods to the community's comfort levels and traditional forms of expression. Specific exercises are provided to map territories, analyze power dynamics, identify stakeholders, and assess the impacts of extractive or infrastructure projects.

The document outlines the process of creating community protocols—codified rules and procedures based on customary law—to help communities manage interactions with external parties like governments and investors. It details the role of facilitators, the common elements of a protocol (such as identity, values, and governance), and strategies for using these documents for advocacy, negotiation, and conflict resolution. A significant focus is placed on ensuring Free, Prior and Informed Consent (FPIC) and challenging top-down impact assessments through community-led evidence.

The document outlines the complexities of using community protocols within the extractive sector, emphasizing the need for community-led definitions of identity, the management of external timeframes, and the protection of sensitive information. It highlights risks such as 'elite capture' and the potential for protocols to be used as tools of coercion, while providing a framework for understanding the mining life cycle and the diverse array of stakeholders involved in large-scale investments.

The document serves as a resource directory for communities affected by extractive industries. It categorizes tools for seeking corporate accountability, assessing human rights and the rule of law, negotiating community development agreements, and understanding the global political economy of trade, investment, and resource extraction.

The Community Protocols Toolbox is a guide designed for NGOs and civil society to support local communities in documenting their identity, customary laws, and development priorities. It emphasizes a participatory, community-led process to enable meaningful engagement and free, prior and informed consent (FPIC) when facing industrial investment projects. The toolbox includes practical methodologies—textual, visual, verbal, and dramatic—to map territories, analyze power dynamics, and navigate legal landscapes across national and international frameworks.