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Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale
This policy brief by the International Institute for Sustainable Development (IISD) examines the conflict between the OECD's Pillar Two global minimum tax and 'tax stabilization' clauses often found in the national laws and investment agreements of developing countries. The document argues that these clauses, which freeze tax rates for investors, could prevent developing nations from implementing the 15% minimum tax and risk triggering international arbitration. It provides specific recommendations for the OECD's model legislation to ensure that the global minimum tax overrides such stabilization agreements.
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Document type: Policy brief
Local Content Policies in the Mining Sector: Scaling up local procurement
This report analyzes local procurement policies (LCPs) in the mining sector, examining how governments can increase the purchase of goods and services from domestic suppliers to foster industrial development and economic diversification. It details various ways to define "local"—through geography, value addition, or ownership—and evaluates demand-side and supply-side policy instruments, ranging from mandated percentages and targeted lists to supplier development programs and access to finance. The document emphasizes that LCPs are most effective when supported by a conducive business climate, reliable data, and complementary capacity-building measures for local firms.
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Document type: Report
Strengthening Adaptive Capacity in Two Canadian Provinces: ADAPTool analysis of selected mining policies in Manitoba and Saskatchewan
This synthesis report by the International Institute for Sustainable Development (IISD) evaluates the adaptability of 15 mining sector policies in Manitoba and Saskatchewan to climate change using the Adaptive Design and Assessment Policy Tool (ADAPTool). The analysis focuses on four mining phases—exploring and siting, development, operations, and closure and remediation—against stressors such as increased drought, excessive moisture, and rising temperatures. The report assesses both 'planned adaptability' (support for anticipated adaptation actions) and 'autonomous adaptability' (the ability of policies to respond to unanticipated changes).
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Document type: Report
UNLOCK THE DOORS: HOW GREATER TRANSPARENCY BY PUBLIC AND PRIVATE BODIES CAN IMPROVE THE REALISATION OF ENVIRONMENTAL RIGHTS
This report by the Centre for Environmental Rights (CER) analyzes the accessibility of environmental information in South Africa through an assessment of 98 PAIA requests and 42 formal requests made to 17 public and 35 private bodies between July 2010 and early 2012. The findings reveal a widespread culture of avoidance, delay, and non-compliance with the Promotion of Access to Information Act, 2000 (PAIA), which the CER argues fundamentally hampers the realization of constitutional environmental rights.
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This summary is written by a language model reading the source document. It is not the publisher's words and is not a substitute for the original.
Document type: Report