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The document evaluates Madagascar's legal framework for Environmental and Social Impact Assessments (ESIAs) in the mining sector. While it identifies strengths such as up-to-date environmental texts and established institutions like the Office National pour l'Environnement (ONE), it highlights critical weaknesses. These include broad stability clauses that may freeze outdated laws, the ability of the environment minister to override ONE's technical objections, and a permitting sequence that allows mining licenses to be granted before environmental permits. The report recommends removing or limiting stability clauses, making environmental permits a prerequisite for mining licenses, and increasing public participation during the early stages of ESIA report drafting.

The document evaluates Madagascar's legal framework for Environmental and Social Impact Assessments (ESIAs) in the mining sector. While it finds the framework generally coherent and up-to-date, it identifies four critical gaps: the presence of broad stabilization clauses that can freeze outdated laws, the ability of the environment minister to override the technical opinions of the National Office for the Environment (ONE), the possibility of granting operating permits before environmental permits, and insufficient public involvement during the early stages of ESIA report preparation. The summary recommends deleting or limiting stabilization clauses, restoring the primacy of ONE's technical advice, making environmental permits a prerequisite for operating permits, and engaging local communities from the scoping stage onward.

The Jasiri Gender Bond, launched in February 2022, mobilised USD 32 million to support women-led businesses in Tanzania, particularly in agriculture, retail, education, and male-dominated sectors like mining and energy. The bond was oversubscribed by 197% and became the first Sub-Saharan bond listed on the Luxembourg Green Exchange. A case study of High Quality Tanzania demonstrates how Jasiri loans enabled a feminine hygiene product importer to increase turnover to over TZS 10 Billion ($3.9 million) and expand operations internationally.

The document outlines sustainability standards for the mining and processing sectors, such as the ICMM Mining Principles and IRMA Standard, which emphasize biodiversity conservation and the mitigation hierarchy. It provides financial estimates for forest protection, noting a global need of USD 45–460 billion annually to meet Paris Agreement goals, while contrasting this with 'gray finance'—including agricultural subsidies estimated between USD 378 billion and USD 635 billion per year—that may risk deforestation. Additionally, it identifies the emergence of green taxonomies in the EU and Colombia and risk assessment frameworks in countries like Brazil and Malaysia to align financial flows with nature preservation.

This document consists of two annexes. Annex 2 lists sustainability schemes for the mining and processing sectors, such as the ICMM Mining Principles and the ResponsibleSteel Standard, focusing on their requirements for biodiversity and ecosystem services. Annex 3 analyzes forest finance, estimating global needs between USD 45 billion and 460 billion annually to meet Paris Agreement goals, while contrasting 'green finance' (e.g., REDD+ funding) with 'gray finance,' including agricultural subsidies estimated between USD 378 billion and 635 billion per year and private finance to forest-risk commodity supply chains totaling USD 343 billion from 2010-2022.

The document outlines a transfer pricing framework designed to help developing countries mitigate base erosion and profit-shifting risks in the mining sector. It focuses on the application of the Comparable Uncontrolled Price (CUP) method to ensure that minerals sold to related parties are priced at arm's length. The guide identifies key economic factors influencing mineral prices—such as physical characteristics, supply and demand dynamics, and contractual terms—and suggests administrative tools like taxpayer guidance, safe harbours, and Advance Pricing Arrangements (APAs) to simplify compliance and audit processes.

The document outlines a transfer pricing framework specifically for the mining sector to prevent base erosion and profit shifting in developing countries. It details the mining value chain, identifies transfer pricing risks at each stage, and advocates for the Comparable Uncontrolled Price (CUP) method as the most reliable way to value mineral sales. The guide provides a detailed analysis of economic factors affecting mineral prices—such as physical characteristics, supply-demand dynamics, and contractual terms—and suggests administrative simplifications like taxpayer guidance, safe harbour regimes, and Advance Pricing Agreements (APAs) to reduce the burden on resource-constrained tax authorities.

The document addresses the risk of tax revenue loss in the mining sector due to transfer pricing manipulation by multinational enterprises (MNEs). It advocates for the use of the Comparable Uncontrolled Price (CUP) method, which compares controlled transactions to market prices (quoted prices). The framework identifies key economic factors influencing mineral prices—including physical characteristics, market dynamics, and contractual terms—and suggests administrative simplifications such as safe harbors, Advance Pricing Agreements (APAs), and taxpayer guidance to reduce the administrative burden on developing nations.

The document outlines a methodology for applying the Comparable Uncontrolled Price (CUP) method to bauxite transactions, focusing on the impact of mineral quality and market indexes on pricing. It identifies available alumina and reactive silica as the primary drivers of economic value and provides a detailed process for adjusting benchmark index prices to reflect specific ore characteristics and transportation costs. The guide also lists reputable price-reporting agencies and provides a worked example of calculating a Free on Board (FOB) price for Guinean bauxite exported to China.

The report details the extensive negative impacts of the Boliden mine (operated 1976–1988) and the resulting road on the Vilhelmina Södra reindeer herding district. Key findings include significant land loss, the creation of large disturbance zones that far exceed state estimates, and ongoing disruptions from tourism. The study argues that the mining industry and reindeer herding cannot coexist without significant impact and highlights the failure of the Swedish state to protect Sámi rights or provide adequate compensation.

The document examines how bilateral tax conventions can lead to significant revenue losses for resource-rich developing countries in the mining sector. It analyzes common pitfalls—such as the use of 'treaty shopping' and narrow definitions of immovable property—and provides specific drafting recommendations. Key strategies include adopting the UN Model over the OECD Model, implementing broader definitions of 'immovable property' in domestic law, and creating specific articles for extractive industries to ensure the right to tax indirect transfers and subcontractors.

The document examines Algeria's struggle to attract foreign direct investment compared to other middle-income countries, citing regulatory hurdles and the dominance of state-owned enterprises. It notes a shift in investment sources from Europe toward China and Gulf investors, while highlighting the positive impact of remittances on poverty and inequality reduction.

The report identifies systemic corruption, poor governance, and a reliance on volatile commodity markets as primary barriers to development in the DR Congo. It argues that a minerals-led growth model is unsustainable and recommends a transition toward economic diversification, focusing on agricultural productivity, infrastructure development, and human capital investment. Key policy priorities include strengthening the judiciary, publishing mining contracts, and improving female education to manage rapid population growth.

The Institute for Economic Justice (IEJ) condemns the 2022/23 South African budget for prioritizing 'fiscal consolidation' and debt reduction over poverty alleviation and public service investment. The IEJ argues that the government is ignoring a revenue windfall of R181 billion to implement austerity measures that result in real spending cuts for healthcare and education, while maintaining an inadequate Social Relief of Distress (SRD) grant. The document criticizes the reduction in corporate income tax and the reliance on public-private partnerships (PPPs) for industrial policy, suggesting instead that progressive taxes on wealth and luxury goods should fund a Universal Basic Income Guarantee (UBIG).

The document outlines key water security issues in mining—quality, quantity, and social impacts—and proposes a comprehensive approach for governments to manage these risks. It reviews international monitoring frameworks from Canada, the EU, Australia, New Zealand, and the US, highlighting the Canadian Environmental Effects Monitoring (EEM) program as a detailed model. A central theme is the value of Participatory Monitoring Programs (PMPs) and Community-Based Water Monitoring (CBWM) in reducing power imbalances and building social license. The report concludes with five key actions for governments: establishing clear monitoring requirements, defining baseline conditions, setting response thresholds through adaptive management, implementing rigorous reporting, and engaging stakeholders through PMPs.

The policy brief examines the conflict between the OECD's 'Second Pillar' global minimum tax of 15% and existing fiscal stabilization clauses in national laws and investment contracts, particularly in developing nations. It argues that these clauses may hinder governments from updating tax policies without risking international litigation. The authors propose that the OECD's model legislation should explicitly state that the global minimum tax applies regardless of stabilization agreements and that good-faith adjustments to align with GloBE rules should not be considered breaches of international law or investment treaties.

The policy brief examines the conflict between the OECD's Pillar Two global minimum tax and 'fiscal stabilization' clauses often found in the national laws and investment agreements of developing countries. These clauses can freeze tax incentives and prevent states from raising effective tax rates to 15% without risking international arbitration. The authors recommend that the OECD's model legislation explicitly state that the global minimum tax applies regardless of stabilization agreements and that members of the Inclusive Framework agree that good-faith adjustments to align with GloBE rules are not violations of international law or investment treaties.

The study assesses green hydrogen in Mongolia, finding it most viable for heavy-duty mining transport in the South Gobi region, where it could mitigate 1.2 Mt CO2e annually. While production costs are competitive at 3.3-4.7 USD/kg, water scarcity in the south poses a limit. Public transport in Ulaanbaatar is a possible but limited-scale application, while decentralised heating is currently not cost-competitive compared to LPG.

The document examines the transition of the mining sector from diesel and grid power to renewable energy (RE), primarily solar PV and wind. It argues that while RE has high initial capital expenditure, it offers lower long-term operating costs and provides a hedge against volatile fuel prices. The paper highlights the role of hybrid systems and energy storage in overcoming the intermittency of RE to meet the constant baseload demands of mines. It also explores the potential for portable RE systems for exploration sites and the use of rehabilitated mine land for utility-scale RE generation.

The report analyzes the DRC's strategic use of its relationship with China to gain leverage over Western donors and the IMF, specifically during the 2007-2009 Sicomines agreement period. It argues that while the DRC successfully used China to accelerate debt relief and secure infrastructure funding, this agency was limited and ceased after 2010 as China shifted toward a more cautious, risk-averse, and 'responsible' international diplomatic strategy.