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The report finds a significant divide in the fashion industry's approach to sustainable viscose, with a small group of 'frontrunners' making progress while the majority of brands—particularly US and luxury labels—remain inactive. While over 50% of global viscose production is now aligned or committed to EU Best Available Techniques (BAT) standards, the authors argue that voluntary commitments are insufficient and call for mandatory EU legislation on human rights and environmental due diligence to ensure a sector-wide transformation.

The report evaluates a wide range of fashion brands on their viscose sourcing, focusing on whether they disclose their suppliers and adopt closed-loop manufacturing systems. While some brands like C&A, M&S, and H&M have signed the Changing Markets Roadmap and disclosed specific factory addresses, many others lack viscose-specific policies, fail to disclose fibre manufacturers, or focus solely on wood pulp sourcing rather than the chemical impacts of fibre manufacturing.

The report details five case studies on environmental litigation in Germany, Poland, the Netherlands, Austria, and Ireland. It examines the role of the Aarhus Convention and human rights in granting standing to NGOs and individuals, the impact of EU law on national forestry and air quality policies, and the obstacles facing environmental associations in accessing justice.

ClientEarth argues that while the EUTR and FLEGT Regulation have improved transparency in timber supply chains, significant gaps in enforcement, funding, and scope persist. The organization highlights a critical lack of staff and financial resources in EU Member States, uneven implementation that disrupts the market, and a low volume of compliance checks relative to the number of operators. It recommends expanding the EUTR's product scope, introducing stricter responsibilities for traders, and harmonizing penalties to ensure they are 'effective, proportionate and dissuasive'. Regarding FLEGT, ClientEarth notes its success in driving systemic law reform and civil society participation in producer countries but warns that the EU's reduced market weight and the technical complexity of Voluntary Partnership Agreements (VPAs) may hinder progress. Finally, it calls for new mandatory due diligence legislation to address forest conversion driven by commodities like soy, cocoa, palm oil, and beef.

The report argues that a coal-free Czechia by 2030 is feasible through a least-cost pathway focused on rapid expansion of wind and solar power, supplemented by flexible gas generation and large-scale heat pumps. It estimates that this transition would reduce power sector emissions by 85% and create approximately 45,000 direct jobs, while requiring €11bn in power sector capital investment.

The report finds that while renewable electricity generation in the EU is projected to nearly double by 2030, the region is not on track to meet the European Commission's recommended 55% emissions reduction. Seven countries—Belgium, Bulgaria, Czechia, Germany, Italy, Poland, and Romania—are identified as the primary barriers to the transition, collectively accounting for 80% of projected 2030 power sector emissions.

The Changing Markets Foundation accuses Coca-Cola of having a 'worrying track-record of broken promises' regarding plastic and of undermining deposit return legislation in Kenya, China, and Georgia (USA). The letter demands that Coca-Cola publicly support deposit return systems globally, increase transparency regarding its 2.9 million tonnes of annual plastic use, and adopt ambitious reuse targets.

Carbon Market Watch criticizes the EU's 2021-2030 state aid guidelines for compensating electricity-intensive industries against 'indirect costs' from the EU ETS. The author contends that the final rules expand the list of eligible sectors—including oil refineries and plastic producers—via an opaque 'qualitative assessment' and remove stringent climate conditions. The document further claims that the formula for calculating aid is weakened, ignoring the decarbonization of the power grid and risking windfall profits for industry while undermining the EU Green Deal.

The SEforALL Anti-Terrorism Policy outlines a zero-tolerance framework to prevent the financing of terrorism, integrating risk management with financial controls and reporting mechanisms. It mandates rigorous vetting of staff and partners through international databases, establishes a confidential reporting hotline, and defines the responsibilities of leadership and staff in maintaining compliance with international and national counter-terrorism legislation.

The Sustainable Energy for All (SEforALL) Whistleblowing Policy provides a framework for reporting serious concerns such as fraud, corruption, and safeguarding issues. It applies to all staff, consultants, volunteers, Ambassadors, and Administrative Board members, as well as funded partners lacking their own policy. The policy guarantees protection against retaliation for those acting in good faith and establishes a reporting chain led by the Compliance Officer, with escalation paths to the Chief of Staff, CEO, and Administrative Board. It defines specific response timelines, requiring an initial acknowledgement within 5 working days and a final response within 28 to 65 working days. SEforALL commits to maintaining a Whistleblowing Incident Register and disclosing allegations to funding partners upon request.

The Sustainable Energy for All (SEforALL) Anti-Corruption, Anti-Bribery and Anti-Fraud Policy mandates a zero-tolerance approach to financial misconduct for all staff, board members, and funded partners. It defines various forms of corruption—including grand and petty corruption, bribery, embezzlement, and extortion—and outlines a reporting structure led by a Compliance Officer. The policy details disciplinary actions, including dismissal and criminal prosecution, and provides protections for whistleblowers acting in good faith. To mitigate risk, SEforALL implements 'Know Your Service Provider' due diligence, background checks for new staff, and a three-year policy review cycle.

The SEforALL Anti-Money Laundering Policy mandates a zero-tolerance approach to money laundering and terrorist financing for all staff, ambassadors, and funded partners. It outlines a framework for risk identification through 'red flags', requires 'Know Your Customer' (KYC) due diligence for partners, and establishes a strict reporting chain led by a Compliance Officer. The policy emphasizes compliance with international standards set by the Financial Action Task Force (FATF) and specific legal requirements in Austria, including the maintenance of financial records for at least five years.

The report argues that the plastics industry employs a 'corporate playbook' of delay, distraction, and derailment to protect its business model. It analyzes voluntary commitments from major polluters, finding them lacking in accountability and ambition. Through case studies in 15 countries, it demonstrates how companies lobby against mandatory collection systems like Deposit Return Systems (DRS) and promote 'false solutions' such as chemical recycling and bioplastics to shift responsibility onto consumers.

The document exposes how the plastic industry uses a 'playbook' of confusion, delay, and prevention to thwart progressive laws. It argues that voluntary commitments by major corporations are largely 'lip service' and that the industry actively lobbies against mandatory collection and reuse systems while promoting 'false solutions' like chemical recycling.

The document argues that the plastic industry uses a 'manual' of delay, distraction, and derailment tactics to protect profits and avoid mandatory regulations. It analyzes voluntary commitments from ten major polluters and over 50 collective initiatives, concluding that they lack transparency, accountability, and effectiveness. The report highlights how companies promote 'false solutions' like chemical recycling and bio-based plastics while lobbying against deposit return systems and mandatory collection targets. Case studies across 15 countries demonstrate a pattern of corporate hypocrisy, where companies may support legislation in the EU while fighting it in Africa, China, and the US.

The report argues that major plastic polluters use voluntary initiatives as a 'smoke screen' to delay, distract, and derail progressive legislation. It analyzes the commitments of the ten largest plastic polluters and over 50 joint initiatives, finding them lacking in ambition, transparency, and accountability. The document details industry tactics such as shifting blame to consumers and promoting chemical recycling, while calling for mandatory legislation, including 90% collection targets and deposit return systems.

The report argues that the plastic industry employs a 'corporate playbook' of delay, distraction, and derailment to protect profits and avoid mandatory regulation. It finds that voluntary commitments from major polluters are often 'paper promises' lacking transparency and accountability, while group initiatives serve as a 'smokescreen' for continued plastic production. The document calls for robust, mandatory legislation, including deposit return systems and virgin-plastic taxes, to address the crisis.

The report argues that the EU Commission should integrate climate and environmental protection objectives into its State aid decision-making process to ensure that national economic recovery programmes are consistent with the European Green Deal and the goal of climate neutrality by 2050.

SEforALL's 2021-2023 business plan introduces 'SEforALL 3.0', an evolution from global agenda-setting to an implementation-focused model. The strategy centers on four thematic areas: Energy Diplomacy and Advocacy, Energy Access and Closing the Gap, Energy Transitions and Climate Change, and Intersection with Other SDGs. Key initiatives include the Universal Energy Facility for results-based financing, the 'Women at the Forefront' program, and the 'Powering Healthcare' agenda. To support these goals, SEforALL requires a three-year budget of USD 58.9 million and plans to establish regional staff presence in Africa and Southeast Asia to better support high-impact countries.

The briefing argues that contemporary national populists in Europe employ a systematic strategy to capture the state by eroding liberal norms, dominating the information space, and subordinating the judiciary and civil service. By treating the government as a 'contractor' for a national majority, these movements justify the removal of institutional restraints to concentrate power in the executive. The author details a multi-stage assault involving 'trolling', 'building' parallel infrastructures, and 'automating' disinformation to create a facade of democracy while maintaining an effective monopoly on power.