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A coalition of over 200 civil society organizations has issued a formal call to governments attending COP28, arguing that the United Arab Emirates (UAE) is an unsuitable host due to systemic human rights violations and a conflict of interest involving the COP28 president. The letter demands that the UAE end unlawful surveillance, release prisoners of conscience, and abolish the Kafala system. It specifically highlights abuses of migrant workers at Expo City Dubai and the UAE's role in regional conflicts in Yemen and Libya. Furthermore, the organizations condemn the UAE's 'greenwashing' and the dual role of Sultan al-Jaber as both COP28 president and CEO of the state oil company ADNOC, calling for a global commitment to phase out all fossil fuels to maintain the 1.5C temperature goal.

The document examines the role of fiscal incentives in driving plastic production and proposes that the future plastics treaty adopt the World Trade Organization's (WTO) Agreement on Subsidies and Countervailing Measures (SCM Agreement) definition of subsidies to ensure legal coherence and workability. It distinguishes between direct subsidies (e.g., grants for plants) and indirect subsidies (e.g., cheap fossil fuel feedstocks), recommending a form-based prohibition for the former and an effects-based prohibition for the latter. The brief emphasizes the need for transparency, binding elimination targets, and special and differential treatment for developing countries to facilitate a just transition.

The We Mean Business Coalition's 'Fossil to Clean' campaign provides a framework for phasing out fossil fuels by 2040. It outlines specific requirements for demand-side companies to end unabated fossil fuel use, for producers to cease new exploration and reach near-zero methane emissions by 2030, for financial institutions to halt new fossil fuel funding, and for governments to decarbonize power systems by 2035-2040.

The report analyzes Indonesia's power sector finance from 2015 to 2021, revealing a significant gap between current renewable energy investment and the USD 16 billion annually required for the NZE 2060 scenario. It highlights a projected annual financing gap of USD 13 billion for renewable generation, particularly in solar and hydro, and recommends policy reforms to divest from fossil fuels and scale up renewable energy infrastructure.

Reclaim Finance argues that GFANZ's guidance on coal managed phase-outs (MPOs) in Asia Pacific must be significantly strengthened to ensure alignment with a 1.5°C scenario, protect civil society, and avoid 'junk' carbon offsets. The organization recommends that financial institutions end all support for new coal infrastructure and that MPOs prioritize the closure of the oldest plants by 2040, without diverting funds toward retrofits or carbon-intensive alternatives like biomass and ammonia.

The report details the data sources and estimation techniques used to track G20 financial support for fossil fuels, including subsidies, state-owned enterprise (SOE) investments, and international public finance. It highlights significant data gaps and transparency issues, particularly regarding subnational support and Chinese SOE reporting, and explains the methods used to approximate 2022 subsidy levels during the energy crisis.

The report identifies 19 private equity firms investing in 35 oil and gas companies that have received federal drilling permits since 2017. It estimates that U.S. taxpayers could face up to $384 million in cleanup costs for nearly 2,700 wells operated by these private-equity-backed companies across eight states, with Colorado and New Mexico facing the highest liabilities. The authors argue that the private equity business model—characterized by high leverage and quick exits—combined with outdated federal bonding requirements (averaging only $2,122 per well) and bankruptcy laws, allows firms to externalize environmental costs. The document also highlights 'greenwashing' strategies, such as the promotion of 'certified gas,' used to maintain investor support despite ongoing fossil fuel expansion.

The International Institute for Sustainable Development (IISD) evaluates Canada's Fossil Fuel Subsidy Framework, noting its alignment with World Trade Organization definitions and its transparency regarding 'inefficiency'. However, the IISD warns that exemptions for 'abated' fossil fuel production, including carbon capture and storage and fossil-derived hydrogen, may allow public funds to continue flowing to the oil and gas sector, undermining climate targets.

The author argues that Canada's commitments to phase out fossil fuel subsidies conflict with growing public funding for emission reduction technologies like carbon capture, utilization and storage (CCUS). To manage the risk of stranded assets and inefficient spending, the paper suggests a rigorous framework based on net-zero consistency, economic value relative to alternatives, community vulnerability, and the risk level of the policy tool used. It emphasizes that the burden of proof for public benefit should lie with the companies seeking support.

The author argues that Canada's goal to eliminate fossil fuel subsidies may conflict with its plans to cap oil and gas emissions and maintain sustainable jobs. To resolve this, the document suggests a rigorous framework to ensure public funds are not wasted on assets that may become stranded due to declining global demand. The proposed framework evaluates project alignment with net-zero scenarios, comparative economic value against clean energy alternatives, impacts on worker and community vulnerability, and the matching of policy instruments to project risk levels.

The document establishes a consensus across multiple energy models, including the IEA NZE and IPCC pathways, that no new oil and gas fields should be developed to meet the 1.5 target. It argues that oil and gas production must decline by at least 65% by 2050 from 2020 levels. The brief asserts that the energy crisis in Europe caused by Russia's invasion of Ukraine does not justify new fossil fuel production, as existing capacity and demand reduction can meet needs. It highlights a significant investment gap in renewables, noting that annual solar and wind investments must reach USD 830 billion by 2030 to bridge a USD 450 billion annual gap. Finally, it recommends that financial institutions cease financing new oil and gas projects and push for the phase-out of fossil fuel subsidies.

The report asserts that the Canadian oil and gas sector is ill-prepared for an inevitable drop in global demand, which is being accelerated by climate action and shifts in energy markets. It argues that 'business as usual' is no longer viable and recommends that the federal government implement a four-part strategy: strengthening climate policies and the Sustainable Jobs Action Plan, supporting subnational and Indigenous economic diversification, aligning fiscal policy by eliminating fossil fuel subsidies, and exploring federal tools to end production expansion.

The document critiques the upcoming Summit for a New Global Financing Pact in Paris, highlighting the failure of Northern governments to meet the 100 billion dollar annual climate finance promise. It advocates for 'polluter-pays' taxes on shipping, aviation, and fossil fuel companies, and calls for a cessation of private financial services for fossil fuel expansion in the Global South.

The document critiques the upcoming Summit for a New Global Financial Pact, arguing that current climate finance is woefully inadequate and often delivered as debt-increasing loans. It advocates for 'polluter pays' taxes on shipping, aviation, and fossil fuel companies, and calls for a 'climate version of the Hippocratic Oath' for private investors to stop financing fossil fuels in the Global South while attempting to fund the energy transition.

The Climate Action Tracker finds that the world's largest fossil fuel producers have not committed to ending new investments in oil and gas, and many governments continue to provide fossil fuel subsidies. The briefing argues that COP28 must prioritize a phase-out of oil and gas production and set an ambitious global renewable energy target exceeding 1 TW of added capacity per year, while avoiding distractions such as carbon capture and storage (CCS) and co-firing technologies.

The report examines the economic vulnerability of Canada's oil and gas sector due to declining global demand and increasing price volatility. It argues that a 'business-as-usual' approach risks stranded assets and severe socioeconomic disruption. Drawing on case studies from Denmark, Germany, Illinois, and Colorado, the authors propose a 'policy trifecta' of ambitious climate targets, managed energy phase-downs, and proactive economic diversification to ensure an equitable transition.

The document outlines a framework for a Just Energy Transition (JET) in the Global South, specifically focusing on Latin America, the Caribbean (LAC), and Africa. It argues for a comprehensive transformation across social, economic, and environmental spheres, emphasizing the phase-out of all fossil fuels by 2040. For LAC, the brief highlights a strong dependence on extractive industries and the need for economic diversification. For Africa, it emphasizes the urgency of energy access, as 600 million people lack electricity, and warns against increasing debt through loans for transition. Both regions call for increased social participation, the protection of human rights, and the sustainable management of transition minerals. The brief concludes with specific demands for COP28, including new and additional funding from developed nations and the transfer of renewable energy technology as a public good.

The document outlines a framework for a Just Energy Transition (JET) in Latin America, the Caribbean (LAC), and Africa, emphasizing the need to move beyond fossil fuel dependence toward sustainable, community-led energy systems. It identifies shared priorities between the regions, such as social participation and economic diversification, while noting distinct challenges: LAC focuses more on financing mechanisms and existing renewable capacity, whereas Africa emphasizes social justice, energy access for 600 million people, and the legacies of colonialism. The brief calls for a full phase-out of fossil fuels by 2040, grant-based climate finance, and safeguards for the extraction of transition minerals.

The document argues that the EU fisheries sector must shift away from carbon-intensive, high-impact fishing to meet the goals of the European Green Deal and the European Climate Law. It recommends a comprehensive approach including the creation of national emission-reduction roadmaps, the transition from active mobile bottom-contacting gears to passive techniques, and the elimination of fossil fuel subsidies. The brief emphasizes the need to quantify all greenhouse gas emissions, including those from seabed disturbance and the removal of fish biomass, and suggests integrating fisheries into the EU Emission Trading System (ETS). It also advocates for fairer funding access for small-scale coastal fisheries and the use of ecosystem-based fisheries management to protect 'blue carbon' habitats.

The briefing advocates for a global Fossil Fuel Non-Proliferation Treaty based on three pillars: ending new exploration and production, phasing out existing production equitably, and enabling a just global transition. It outlines the necessity of international coordination to address the supply side of climate change, noting that current global production plans exceed 1.5°C limits. The document provides a roadmap for governments to support the treaty through public endorsements, diplomatic engagement, and domestic policy measures such as removing subsidies and restricting new infrastructure.