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British Columbia provided CAD 830 million in fossil fuel subsidies during 2017–2018, with a significant portion consisting of royalty credits for producers. The report argues that these subsidies, including support for the liquefied natural gas (LNG) industry via the BC-LNG Canada Agreement, undermine the 2018 CleanBC plan and hinder the province's ability to meet greenhouse gas emissions reduction targets.

In 2017, fossil fuels accounted for 92% of South Africa's primary energy supply, with related taxes and revenues making up 6.8% of general government revenue. The document argues that these revenues should be used to diversify the economy and cover the social costs of a just transition, while the phasing out of fossil fuel subsidies would increase government revenues and promote clean energy.

In 2017, fossil fuels accounted for 89% of China's primary energy supply, with related taxes and revenues representing 4.2% of general government revenue. The document argues that phasing out fossil fuel subsidies and strategically using these revenues can support economic diversification and the social costs of a just transition for vulnerable workers and communities.

The report analyzes the reliance of BRICS nations on fossil fuel revenues and subsidies, urging a strategic shift in fiscal policy to diversify economies and support vulnerable groups during the clean energy transition.

In 2017, fossil fuels accounted for 55% of Brazil's primary energy supply, with related taxes and revenues comprising 6.8% of general government revenue. The document argues that these revenues should be used to diversify the economy and cover the social costs of a just transition, while the phasing out of fossil fuel subsidies would increase government revenues and support the shift to clean energy.

The report analyzes the dependence of BRICS governments on fossil fuel revenues and the risks posed by the clean energy transition, including asset stranding and revenue loss. It provides 2017 data on revenues and subsidies, highlighting Russia's high fiscal exposure and the potential for 'fossil fuel to clean energy subsidy swaps' to fund a just transition.

India's energy system is heavily reliant on fossil fuels, which provided 75% of its total energy supply in 2017. The state derives significant revenue from this sector—17.8% of general government revenue in 2017—but also provides substantial subsidies. While India has set ambitious renewable energy targets, including 450 GW, coal is projected to remain a mainstay of the energy mix through 2040. The government faces risks from stranded assets, with approximately 40 GW of coal-fired power plant capacity identified as "non-performing" as of 2018.

The document details Russia's high reliance on fossil fuels, which accounted for 90% of its total energy supply in 2017 and 23.6% of general government revenue. It highlights the dominance of state-owned enterprises like Gazprom and Rosneft, the government's strategy to expand exports to the Asia-Pacific region, and the significant fiscal gap created by the under-taxation of fossil fuel consumption. The report also examines various forms of production and consumption subsidies, as well as the role of the National Welfare Fund in managing windfall revenues.

The document analyzes South Africa's heavy reliance on coal, which provided 89% of its electricity in 2017. It details the fiscal impact of this dependence, noting that while fossil fuel production revenues are modest, consumption taxes—primarily the fuel levy—contribute significantly to government revenue. The report also highlights the role of state-owned enterprises like Eskom and PetroSA, the risks of asset stranding, and the government's commitment to a 'just transition' and carbon taxation despite political flux in energy policy.

The report highlights that British Columbia provides hundreds of millions of dollars in fossil fuel subsidies, which contradicts its CleanBC policy and carbon pricing efforts. It specifically identifies the LNG sector and royalty credits as major areas of concern and recommends a comprehensive phase-out plan and increased data transparency.

Brazil's economy is influenced by significant fossil fuel reserves, particularly 'pre-salt' oil, though it is the least dependent on fossil fuels among BRICS nations due to biofuels and hydropower. In 2017, fossil fuel revenues accounted for 6.8% of general government revenue, while subsidies represented 0.3% of GDP. The government continues to seek increased oil and gas production despite climate commitments to reduce greenhouse gas emissions by 43% by 2030. Fiscal complexities include high state-level VAT on fuels, significant tax exemptions for production, and the earmarking of royalties for health and education.

The document analyzes China's heavy reliance on fossil fuels, particularly coal, and the fiscal implications of this dependence. It details the structure of government revenues from fossil fuels, the influence of state-owned enterprises, and the prevalence of subsidies. While China has implemented policies to reduce coal overcapacity and peak emissions by 2030, it continues to provide significant subsidies and finance fossil fuel projects internationally through the Belt and Road Initiative.

The report analyzes the intersection of China's climate policies and public health, arguing that achieving NDC targets—primarily through reducing coal dependence and expanding renewables—would significantly reduce premature deaths from cardiovascular and respiratory diseases. It highlights a budgetary contradiction where China continues to provide substantial fossil fuel subsidies despite the high health and environmental externalities associated with them. Quantitative models cited in the report suggest that the economic value of avoided premature deaths would far outweigh the costs of implementing climate policies by 2050.

The report identifies that British Columbia provides hundreds of millions of dollars in annual fossil fuel subsidies through tax exemptions, royalty reductions, and direct spending, which contradicts its CleanBC climate policy. It highlights a significant amount of foregone revenue, including billions in outstanding royalty credits and specific long-term supports for the liquefied natural gas (LNG) sector, and recommends a transparent self-review and phase-out plan.

The document argues that current NDCs insufficiently address the transport sector, which accounts for approximately one-quarter of energy-related CO2 emissions. It advocates for a comprehensive approach based on the "Avoid-Shift-Improve" framework: avoiding unnecessary travel through land-use planning, shifting to low-carbon modes like public transit and cycling, and improving vehicle technology via electrification and fuel efficiency. The authors identify three primary opportunities for NDC enhancement: accelerating electrification and fuel economy, amplifying avoid-and-shift measures, and addressing freight emissions through clean fuels and information technology.

The document is a formal petition by sixteen children from various countries against five states, alleging that their failure to mitigate climate change violates the UN Convention on the Rights of the Child. It details specific harms faced by the petitioners—including extreme heat, wildfires, and sea-level rise—and argues that the respondents' current emission pathways are inconsistent with the 1.5°C goal of the Paris Agreement. The petitioners request that the Committee recognize climate change as a children's rights crisis and recommend that the respondent states accelerate mitigation efforts and prioritize the best interests of children.

The report assesses Indonesia's progress toward its goal of a 23 per cent renewable energy share in the national energy mix, noting that the country is currently off pace. It highlights that total renewable installed capacity was 9.4 GW at the end of 2018, failing to meet the Ministry of Energy and Mineral Resources' target of 15.5 GW for the second quarter of 2018. The document proposes solutions including increasing solar and biomass power, reducing coal reliance, and reforming energy pricing to align with Paris Agreement commitments and electrification goals.

The We Mean Business coalition calls on governments to align their policies with the 1.5C warming limit to provide the clarity and confidence businesses need to invest in zero-carbon technologies. The statement highlights that while nearly 1,000 businesses have made climate commitments and over 190 are transitioning to 100% renewable electricity via RE100, decisive government action is required to embed carbon costs into financial systems and phase out fossil fuel subsidies. Key policy demands include strengthened Nationally Determined Contributions (NDCs), the implementation of TCFD recommendations, and support for the deployment of solar, wind, and electric vehicle infrastructure.

The report highlights that China, India, and Indonesia all face increased air pollution due to fossil fuel combustion driven by economic growth. It notes that India has decreased fossil fuel subsidies while increasing renewable support, and China has implemented policies to help renewables achieve grid price parity. The document suggests that Indonesia should phase out fossil fuel subsidies and redirect those savings toward energy efficiency and renewables to achieve greenhouse gas reductions and meet NDC targets.

The We Mean Business coalition calls on G7 leaders to align national policies with the Paris Agreement by setting clear pathways to net-zero emissions by 2050, phasing out fossil fuel subsidies, and supporting a just transition. The statement highlights that over 980 global companies have already made climate commitments, including targets for renewable electricity (RE100) and electric vehicle deployment (EV100), but argues that private action must be reinforced by government leadership to achieve the necessary scale of transformation.