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Launching a Loss
The report finds that by 2031, total federal and provincial support for the BC LNG sector will amount to CAD 3.93 billion. This support includes CAD 1.62 billion in federal public finance and CAD 2.16 billion in provincial support through foregone revenue, reduced electricity rates, and enabling infrastructure. The authors argue that these subsidies shift risk from the private sector to the public and undermine British Columbia's climate targets by failing to uphold the polluter pays principle.
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Document type: Report
Holding Course, Missing Speed
The report finds that while CETP signatories have significantly reduced international public finance for fossil fuels, this has not been matched by a corresponding increase in clean energy support. It highlights ongoing policy violations by several high-income countries and the risk of backsliding due to political shifts, particularly the United States' exit from the partnership in February 2025. The authors recommend a joint quantitative target of at least USD 42 billion per year for clean energy in emerging markets and developing economies by 2026.
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Document type: Report
The Use of Green Tax Incentives for Renewable Energy Deployment in Emerging and Developing Countries
The report finds that while green tax incentives are widely used in emerging and developing economies, there is a mismatch between the common reliance on profit-based incentives and the actual barriers to investment, such as high upfront capital costs. It argues that these tools are most effective when integrated into broader policy frameworks and transitioned toward market-based mechanisms as sectors mature.
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Document type: Report
Accelerating Progress on Nature, Climate Change, and Sustainable Development in a Shifting International Trading System
The document analyzes the shift in international trade from a focus on liberalization toward 'multipurpose' approaches driven by geopolitics and national security. It argues that this complexity provides opportunities to embed nature and climate goals into trade agendas. The author proposes a new paradigm that reframes trade as a strategic tool for sustainability, emphasizing a 'nature-positive' narrative and the integration of climate mitigation, adaptation, and loss and damage. Key recommendations include reorienting trade rules to reward sustainable production, scaling the diffusion of green technologies, and ensuring that developing countries are not unfairly burdened by environmental requirements. The paper identifies multiple entry points for action, including WTO reform, regional agreements like AfCFTA, and the implementation of the Kunming-Montreal Global Biodiversity Framework.
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Document type: Research paper
Building a Fair and Sustainable Future through Green Industrialisation
The document defines green industrial policy as government strategies to develop sustainable industries, such as renewable energy and green steel, while phasing out polluting sectors. It highlights that fossil fuel subsidies, which reached $7 trillion worldwide in 2022, hinder the competitiveness of renewables. While countries like China, the US, and EU members have successfully used national policies to boost green tech, developing nations face barriers including limited financing, skills shortages, and intellectual property restrictions. The author argues that the G20 must ensure a just transition by promoting technology transfer, fair trade, and the creation of decent work, while avoiding policies like the EU's Carbon Border Adjustment Mechanism that may penalise carbon-intensive developing economies.
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Document type: Fact sheet
A moment of hope from INC 5.2 on International Youth Day
The author reflects on the participation of youth at the INC-5.2 global plastics negotiations, specifically citing the involvement of the Children and Youth Major Group and their comprehensive demands for a treaty based on a full lifecycle approach to plastics, binding production targets, and intergenerational equity.
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Document type: Statement
Plastics production: a majority vs a minority?
The briefing highlights that global plastic polymer production is highly concentrated, with seven countries producing 66% of the world's plastics and 18 companies responsible for over half of global production. It further notes that China, Saudi Arabia, and Germany provide 80% of the feedstock subsidies among the top 15 producers, while a small group of oil and gas-producing states opposes production caps in treaty negotiations.
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Document type: Briefing
A Path to a Cleaner Future
The document analyzes the systemic difficulties G20 nations face in transitioning from fossil fuels, citing economic dependencies, infrastructure lock-in, and social risks to workers. It notes a failure to meet 2009 G20 commitments to phase out subsidies, with G7 and developing nations spending hundreds of billions in 2023. The text emphasizes South Africa's 2025 G20 presidency as an opportunity to champion a people-centered approach involving green industrial hubs and socio-economic safeguards for coal-dependent regions.
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Document type: Fact sheet
Green Industrialisation
This fact sheet defines green industrial policy (GIP) as government strategies to promote sustainable industries and phase out greenhouse gas emitters. It highlights the success of China's electric vehicle industry as a model for GIP but warns that developing countries face significant financing, skills, and technological barriers. The document emphasizes the role of the G20 in shaping global GIP principles, particularly under South Africa's agenda, which focuses on leveraging critical minerals to drive inclusive economic growth and manufacturing in Africa.
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Document type: Fact sheet
Canadian LNG is not path to energy security, stronger domestic economy
The report contends that Canadian LNG projects are high-risk investments due to capital intensity, market volatility, and declining global demand. It highlights that importers in Europe and Asia are shifting toward renewables to avoid the price spikes and supply shocks associated with LNG. The authors argue that new LNG infrastructure threatens to become stranded assets, potentially requiring further taxpayer subsidies, while simultaneously increasing global greenhouse gas emissions and delaying the energy transition.
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Document type: Research paper
The energy transition in oil and gas: June roundup
The June roundup highlights a decline in oil production investment and a surge in clean energy spending, with solar investment nearly equaling oil production spending. It analyzes the resilience of oil markets despite conflict in the Middle East, the acceleration of peak oil demand due to electric vehicle adoption in China, and various national policy shifts in the UK, Canada, and the US. Additionally, it reports on 'world first' projects in hydrogen blending and carbon capture and storage (CCS) in the US and Norway.
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Document type: Newsletter
A G20 pathway towards oil and gas phase-out
The policy brief examines the barriers to phasing out oil and gas within G20 nations, noting that while renewable capacity has grown, fossil fuel subsidies and deep industrial integration persist. It advocates for measurable phase-out targets, subsidy reform, and increased concessional financing for the Global South to ensure a just energy transition.
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Document type: Policy brief
Hoja de ruta para negociar los protocolos de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Cuestiones de Tributación
The document outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation (UN FCITC). It identifies two 'early protocols'—cross-border services and tax dispute resolution—and several 'possible protocols' including the digital economy, illicit financial flows, high-net-worth individuals, and environmental challenges. The report argues that the UN FCITC can provide a more inclusive and effective alternative to OECD-led frameworks, particularly for developing countries, by establishing global standards for taxing the digital economy, combating tax evasion, and coordinating climate-related fiscal policies.
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Document type: Report
A Roadmap for Negotiating the Protocols to the United Nations Framework Convention on Tax
The report outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation (UN FCITC). It identifies two 'early protocols'—taxation of cross-border services and the resolution of tax disputes—and several 'potential protocols' covering the digital economy, illicit financial flows, high-net-worth individuals, environmental taxation, information exchange, mutual assistance, and harmful tax practices. The document argues that the UN FCITC can provide a more inclusive and effective alternative to OECD-led initiatives, which often disadvantage developing nations. Key recommendations include establishing a global digital services tax, creating a global asset register for beneficial ownership, implementing a global minimum tax on the super-rich, and developing a coordinated multilateral environmental tax architecture to support net-zero goals.
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Document type: Report
Feuille de route pour la négociation des protocoles à la Convention-cadre des Nations Unies sur la coopération internationale en matière fiscale
The report outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation, focusing on enhancing tax revenue and fairness for developing countries. It details two preliminary protocols—cross-border services and tax dispute resolution—and several potential protocols covering the digital economy, illicit financial flows, high-net-worth individuals, environmental taxation, information exchange, mutual administrative assistance, and harmful tax practices. The document argues for a shift away from OECD-led standards, which it claims often disadvantage developing nations, toward a more inclusive UN-led multilateral architecture.
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Document type: Report
State of Transition
The report examines the role of state-owned power companies (SPCs) in emerging markets and developing economies (EMDEs), noting they control approximately 50% of global power station capacity. Through four case studies, it explores specific transition elements: Eskom (South Africa) on just energy transition (JET), NTPC (India) on renewable energy deployment, EVN (Viet Nam) on grid integration, and PLN (Indonesia) on early coal retirement. Key findings highlight that while SPCs can lead low-carbon action due to declining technology costs, they are often hindered by high debt, fossil fuel subsidies, and a lack of comprehensive legal frameworks. The report recommends that governments mandate specific emission targets for SPCs, shift public finance from fossil fuels to clean energy, and that SPCs establish dedicated JET offices and improve data transparency to build stakeholder trust.
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Document type: Report
Fostering a Sustainable Bioeconomy: The Role of International Cooperation on Trade
The document examines the intersection of trade and the bioeconomy, arguing that while international trade can exacerbate biodiversity loss, it can also be leveraged through price-based, support, and regulatory measures to promote sustainability. It highlights the economic significance of biodiversity-based trade and calls for enhanced international cooperation, particularly through the G20, to align policies, remove harmful subsidies, and support low- and middle-income countries in their transition.
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Document type: Briefing
Reform for Phasing Out Inefficient Fossil Fuel Subsidies in Latin America
The report argues that fossil fuel production subsidies in Colombia and Mexico are inefficient, as their associated environmental and value-added costs outweigh the benefits of investment. It proposes a definition of 'inefficient subsidies' that considers fiscal cost, environmental impact, and social targeting, and suggests redirecting funds to sectors like construction and agriculture to support a just energy transition.
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Document type: Executive summary
Canadian Oil and Gas Production in the Global Clean Energy Transition
The report finds that a significant portion of future capital investments in Canadian oil and gas (2025–2040) are at risk of becoming stranded, particularly under a 1.5°C climate scenario where up to 66% of investments could be lost. It argues that restricting oil and gas development would mitigate economic risks for investors and government, suggesting that Canada should limit expansion and redirect revenues toward clean industries.
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Document type: Report
From threat to opportunity: Redefining energy security in Central and Eastern Europe
The document outlines a new energy security framework for Central and Eastern Europe, emphasizing the transition to clean energy to reduce vulnerabilities associated with fossil fuel imports and geopolitical instability. It advocates for the removal of fossil fuel subsidies, the establishment of a grid security framework to counter hybrid warfare, and the expansion of the EU single energy market through harmonized permitting and increased interconnectivity. Additionally, it calls for the EU to adopt an incentive-based investment approach, similar to the U.S. Inflation Reduction Act, to maintain global competitiveness and avoid reliance on non-EU financing.
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Document type: Policy brief