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The document lists private equity firms and the specific companies they have acquired to profit from services provided to incarcerated populations, including communications, healthcare, and commissary services.

The document defines greenwashing in the financial sector as false or misleading representations of environmental impact and warns that it can misallocate capital and undermine the Paris Agreement. It outlines five categories of evolving regulation—disclosure, labelling, ratings, taxonomies, and net zero integrity—and classifies enforcement actions into brand, product, financing, and reporting greenwashing. To mitigate risk, the guide proposes 'five pillars' of guarding against greenwashing: screening claims, ensuring transparency, aligning internal actions with public image, monitoring regulatory changes, and adhering to fiduciary duties.

The report finds that while the world outside China is nearing a 'no new coal' milestone, a massive surge in coal permitting and construction in China is offsetting global progress. In 2022, the global coal fleet grew by 19.5 GW, driven by China, which now accounts for 68% of global capacity under development. While the U.S. and EU continue to retire capacity, the pace of global retirements remains far below the levels required to meet a 1.5C pathway, which would necessitate an average of 117 GW of retirements per year. The report also highlights the role of private finance, noting that most financial institutions' coal policies remain insufficient to align with climate science.

The document presents an 'integrated' or 'extended' CBA model designed for the Queensland Reconstruction Authority (QRA) to value 'betterment' road projects—investments that build infrastructure to a higher resilience standard than original specifications. Unlike traditional CBAs that focus on direct avoided reconstruction costs, this model incorporates 15 non-road indicators, including mental health impacts, market access for agriculture, and environmental externalities. Through case studies, such as the Aurukun Access Road, the report demonstrates that including these indirect and induced benefits can significantly alter the perceived economic viability of a project, potentially justifying investments that would otherwise appear financially non-viable.

The document explains that many metals critical for the energy transition and digital transformation are not extracted exclusively but as co-products or by-products of 'host' metals. This complementarity creates inelastic supply chains, high price volatility, and risks of material loss in tailings. It suggests that understanding these associations can help governments and companies identify new sources of minerals, such as reprocessing tailings, and improve national industrial strategies.

The report analyzes the participation of women in large-scale mining across 12 countries, finding that while female employment is gradually increasing, the sector remains heavily masculinized with persistent structural barriers. Women are often concentrated in administrative roles and face significant gender pay gaps, inadequate facilities, and a 'leaky pipeline' where they leave the industry earlier than men. The document explores how megatrends—specifically disruptive technologies and the energy transition—will reshape mining jobs, potentially displacing low-to-medium skilled roles (often held by women) while creating new opportunities in STEM and environmental management. It concludes with policy recommendations for governments and companies to improve data collection, eliminate sexist biases, and implement gender-responsive training and parental leave policies.

The report establishes a baseline for women's employment in large-scale mining across 12 countries, finding that while female participation is slowly increasing, the sector remains heavily masculinized with significant structural barriers. Women are often concentrated in administrative roles and face a 'leaky pipeline' where they leave the industry at earlier career stages than men. The document highlights a paradox where women in mining often have higher formal education levels than men but lack the specific technical and vocational certifications required for high-paying operational roles. It further analyzes how the 'mine of the future'—characterized by automation, digitalization, and decarbonization—could either marginalize women further due to a digital divide and STEM gaps or provide new opportunities in environmental engineering and remote operations. The report concludes with policy recommendations for governments and companies to improve gender-responsive data collection, workplace safety, and inclusive skill-development programs.

The submission by Ecojustice and the Canadian Association of Physicians for the Environment (CAPE) proposes comprehensive amendments to the Competition Act to align it with Canada's net-zero and environmental commitments. The authors argue that current laws fail to address 'greenwashing'—deceptive environmental claims—which distorts the market, penalizes genuinely sustainable businesses, and misleads consumers. Key recommendations include amending the Act's purpose clause to recognize sustainability, legislating specific prohibitions against common forms of greenwashing (such as misleading carbon offset claims and generic 'eco-friendly' labels), and expanding the public's ability to challenge deceptive marketing through the Tribunal without needing to prove specific damages. Additionally, the document suggests establishing a sustainability taskforce within the Competition Bureau, allowing for 'public benefit' considerations in merger assessments, and creating exemptions for competitor collaborations that advance environmental protection.

The UN 2023 Water Conference, held in New York, focused on accelerating progress toward Sustainable Development Goal 6 (SDG 6) through the Water Action Agenda. The event resulted in approximately 700 voluntary commitments totaling USD 300 billion and the announcement of a UN Special Envoy for Water. Discussions emphasized the water-food-energy nexus, the human right to water and sanitation, and the need for innovative finance and improved global water data. While the conference generated significant political momentum and new partnerships, analysis suggests that many pledges lack quantifiable targets and that the international community must quadruple its efforts to meet 2030 goals.

The document critiques the findings of the Australian Senate Inquiry into the Safeguard Mechanism, noting that while the committee acknowledged the "massive climate harm" of coal mine methane, its final recommendations failed to provide a sufficient plan to tackle the issue. Ember proposes three specific improvements: implementing Level 5 Oil and Gas Methane Partnership 2.0 measurement standards, setting production-adjusted emissions intensity baselines (3 kg/tonne for coking coal and 1 kg/tonne for thermal coal), and limiting the use of offsets (ACCUs and SMCs) to prioritize onsite mitigation.

The document analyzes the Australian government's proposed reforms to the safeguard mechanism and the subsequent Senate Committee inquiry. While the Committee acknowledged the "massive climate harm" of coal mine methane, Ember argues the final recommendations missed a key opportunity to mandate rigorous measurement, reporting, and verification (MRV) standards or a separate emissions intensity baseline for methane. The brief highlights that current reporting may underestimate methane emissions by 63% and warns that unlimited access to carbon offsets (ACCUs) weakens incentives for onsite mitigation. It recommends implementing Level 5 Oil and Gas Methane Partnership 2.0 standards and setting specific methane baselines for coking and thermal coal mines.

The policy brief examines four international models of clean growth financing to provide lessons for Canada's transition to carbon neutrality by 2050. It highlights Australia's Clean Energy Finance Corporation for its dual focus on profitability and emissions reduction, the UK's contracts for difference for effective risk-sharing in renewable energy, Norway's Longship project for its holistic state support of carbon capture and storage, and the US Inflation Reduction Act's use of tax credits tied to carbon intensity and social standards for hydrogen production.

The document advocates for reforming the Competition Act to address greenwashing, which it describes as a market distortion that prevents consumers from making informed choices and hinders firms investing in environmental quality. The authors propose several amendments, including updating the Act's purpose clause to include environmental and climate considerations, establishing clear substantiation standards for environmental claims, and requiring public disclosure of the data used to support such claims. They also suggest introducing enhanced penalties for environmental harm, expanding private rights of action for consumers, and allocating penalties to the Environmental Damages Fund. The statement highlights that while other jurisdictions like the EU, France, and California have implemented mandatory disclosures or bans on generic claims, Canada lacks dedicated statutes for regulating environmental claims to the general public.

ClientEarth argues that EIOPA's reliance on historical data to assess transition risks is flawed because future decarbonization will be non-linear and more rapid than past trends. The organization advocates for a precautionary approach, specifically proposing a 100% capital requirement for companies engaged in 'New Fossil Fuel Activities' (exploration, expansion, or development). ClientEarth also warns that sustainability market indices and corporate emissions targets are often unreliable due to greenwashing and inadequate methodologies, urging EIOPA to include absolute emissions and scope 3 emissions in its risk assessments to avoid underrepresenting systemic financial risks.

The report argues that Canada cannot reach its 2050 net-zero goals through energy transitions alone, as material extraction and processing account for a significant portion of global emissions. It identifies key opportunities in the steel, cement, plastics, and organic waste sectors, emphasizing that reducing primary demand and extending product lifespans offer greater emission reductions than recycling alone. The document highlights the lack of comprehensive national circularity plans in Canada compared to leaders like Japan and the EU, and recommends implementing digital product passports, carbon pricing, and updated building codes to accelerate the transition.

The report argues that transitioning from a "take, make, waste" economy to a circular one is essential for Canada to meet its climate targets, as energy transitions alone cannot address emissions from resource extraction and material use. It identifies significant emissions-reduction opportunities in the metals, construction, plastics, and food sectors, while noting that Canada is currently at a nascent stage of implementation compared to leaders like Japan and the European Union. The document emphasizes that 'upstream' measures—such as demand suppression, product life extension, and smarter design—offer greater climate benefits than downstream recycling. It highlights critical barriers in Canada, including opaque material flow data, regulatory hurdles for recycled aggregates, and a lack of comprehensive national circularity goals. The report recommends that Canada develop a formal roadmap, integrate circularity into its Nationally Determined Contributions, and utilize tools like carbon pricing and green public procurement to incentivize the shift.

Earthjustice argues that limiting climate mitigation to the property level is insufficient to protect world heritage. The statement recommends that the World Heritage Committee recognize state parties' national-level obligations to limit warming to 1.5°C, acknowledge extraterritorial obligations under Article 6(3) to prevent transboundary harm, and utilize the List of World Heritage in Danger to hold states accountable for climate-related threats.

The brief examines the WTO JSI on e-commerce, noting a shift toward a less ambitious agreement focusing on 'lower-hanging fruit' like e-commerce facilitation. It highlights the rise of Digital Economy Agreements (DEAs) and increased national regulatory activity, while noting that the JSI's December 2022 consolidated text reflects a dilution of policy coverage and the removal of a dedicated market access section.

The report provides a comprehensive stocktake of the WTO Joint Statement Initiative (JSI) on E-commerce as of December 2022. It highlights a shift toward a less ambitious agreement for the 13th Ministerial Conference (MC13), focusing on resolved trade facilitation issues while deferring controversial market access topics. The document analyzes the impact of increasing national digital regulation, the rise of flexible Digital Economy Agreements (DEAs), and the revitalized WTO Work Programme's focus on the digital divide. It details the structural changes in the December 2022 consolidated text (INF/ECOM/62/Rev.3), including the removal of the 'Market Access' section and the creation of an 'Annex' for low-support proposals. While 10 articles have reached 'clean' or 'convergent' status, significant gaps remain regarding cross-border data flows and source code. The report concludes that 2023 will be a critical year for finalizing a simplified agreement.

The report provides a comprehensive stocktake of the WTO's Joint Statement Initiative (JSI) on e-commerce at the end of 2022. It highlights a shift toward a less ambitious 'light' agreement focusing on minor facilitation points, while more contentious issues like market access and data flows remain unresolved. The document notes the rise of flexible Digital Economy Agreements (DEAs) and an increased focus on the digital divide within the broader WTO work programme. By December 2022, 87 WTO members participated in the JSI, though participation from African countries and Least Developed Countries remains marginal. The report details the progress of various technical small groups, noting that 10 articles have reached a 'cleaned' or 'convergent' state, while others, such as source code and cryptography, face persistent divergences.