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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 2023 Forest Declaration Assessment reports that the world is off track to meet 2030 forest goals, with global gross deforestation reaching 6.6 million hectares in 2022. While over 50 countries are on track to eliminate deforestation, including sustainable reductions in Indonesia and Malaysia, these gains are offset by massive losses in other critical ecosystems. The report emphasizes a severe funding gap, noting that only 2.2 billion USD in annual government funding is allocated to forests, and criticizes the lack of corporate accountability and transparency. It calls for a radical shift away from 'business-as-usual' economic models toward those that value standing forests and support the land rights of indigenous and local communities.

The 2023 Forest Declaration Assessment reports that global deforestation remains significantly above the trajectory required to meet 2030 targets, with 6.6 million hectares of gross deforestation in 2022. While some countries like Indonesia and Malaysia have reduced deforestation, overall progress is undermined by insufficient public funding—only $2.2 billion annually—and a lack of corporate and financial accountability. The report emphasizes that private financial institutions provided $6.1 trillion in 2022 to companies likely to drive tropical deforestation. It calls for a radical shift in development models, increased transparency, and the direct funding of Indigenous Peoples and Local Communities to protect high-integrity forests.

The 2023 Forest Declaration Assessment reports that the world is off track to meet 2030 forest goals, with 2022 global gross deforestation reaching 6.6 million hectares. While over 50 countries are on track to eliminate deforestation, including progress in Indonesia and Malaysia, these successes are offset by massive losses in other regions. The report emphasizes a critical funding gap, noting that only US$ 2.2 billion in annual public funds are directed toward forests, and criticizes the lack of transparency and failure to protect the rights of Indigenous Peoples and local communities.

The 2023 Forest Declaration Assessment reports that the world is off track to eliminate deforestation by 2030, with global gross deforestation in 2022 reaching 6.6 million hectares. While some countries and regions, such as Indonesia and Malaysia, show progress, these are outweighed by massive losses in Latin America, Africa, North America, and Europe. The report highlights a critical funding gap, noting that only USD 2.2 billion in annual public funds are channeled to forests, while private financial institutions provided USD 6.1 trillion in 2022 to companies at risk of driving tropical deforestation. It calls for a radical transformation of development pathways, increased transparency, and direct investment in Indigenous Peoples and local communities to secure forest ecosystems.

The 2023 Forest Declaration Assessment argues that a radical transformation of development pathways and finance is necessary to stop forest loss. It calls for a shift from 'business-as-usual' extraction to rights-based governance, urging signatories of the Glasgow Leaders’ Declaration to increase transparency and data collection. Key recommendations include redirecting 'gray' finance toward 'green' finance, securing land tenure for Indigenous Peoples and local communities, and implementing mandatory corporate disclosures to eliminate deforestation from supply chains.

The 2023 Forest Declaration Assessment finds that global finance for forests is severely inadequate, with 'gray' finance (subsidies driving deforestation) vastly outweighing 'green' finance. Public green finance averages USD 2.2 billion annually, less than 1% of estimated needs. Private financial institutions continue to provide trillions in financing to high-risk companies, while the voluntary carbon market faces declining demand and pricing due to integrity concerns. The report highlights a critical funding gap for Indigenous Peoples and local communities, who receive only 3% of the finance needed for tenure reform.

The 2023 Forest Declaration Assessment finds that while global protected area coverage is increasing, significant gaps remain in the legal recognition of Indigenous and local community lands, with 1.375 billion hectares still unrecognized. The report highlights a sharp contrast in Brazil, where political leadership under President Lula da Silva led to a 42% drop in Amazon deforestation in early 2022, while other regions face high risks of illegal logging due to corruption. It notes the emergence of demand-side measures like the EU's Regulation on deforestation-free products (EUDR) and a global rise in climate litigation to protect forests. However, environmental defenders remain the most targeted human rights defenders, with 194 killings recorded in 2022.

The MENA region increased its operational renewable energy capacity by 57% since May 2022, adding 6.9 GW of solar and wind power. While there is a massive pipeline of 361 GW in planned projects, 60% of this capacity is earmarked for green hydrogen production and export rather than domestic decarbonization. The region remains heavily dependent on fossil fuels, with oil and gas providing over 90% of electricity, and 18 of 23 analyzed countries planning to expand their gas and oil power fleets. To fully decarbonize the electricity sector by 2050, the region would need to add 19 GW of solar and wind capacity annually.

Global Witness reports that at least 177 land and environmental defenders were murdered in 2022, with Latin America accounting for 88% of these cases. The report highlights the extreme danger faced by Indigenous peoples, who represented 36% of those killed, and identifies the Amazon as a critical hotspot where 22% of global killings occurred. It specifically examines the role of illegal gold mining in Brazil, Venezuela, and Peru, and the impact of the 'green transition' mineral boom in Southeast Asia. The document argues that impunity for these crimes is systemic and calls for stronger corporate accountability, specifically through the EU's Corporate Sustainability Due Diligence Directive.

Global Witness asserts that the financial sector is failing to meet its voluntary deforestation pledges, noting that institutions without 'zero deforestation' policies invested $3.6 trillion in forest-risk companies last year. The author calls for financial leaders to support mandatory due diligence laws in the EU, UK, and US, and for Chinese banks to prioritize deforestation risks in their ESG guidance to prevent irreversible tipping points in forests like the Amazon.

In 2022, Global Witness documented at least 177 killings of land and environmental defenders, with 88% occurring in Latin America. Colombia, Brazil, and Mexico accounted for over 70% of these deaths. The report highlights a critical situation in the Amazon, where 22% of global killings occurred, often linked to illegal mining and agroindustry. It also details the 'criminalization' of activists as a non-lethal strategy to silence dissent. The document advocates for the EU's proposed Corporate Sustainability Due Diligence Directive to hold companies accountable for human rights and environmental abuses in their global supply chains.

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.

This guide establishes a methodology for valuing bauxite in transactions between related parties, focusing on the 'arm's length principle'. It identifies key economic drivers of bauxite pricing—such as available alumina content and reactive silica impurities—and explains how to use market price indices from agencies like CBIX, Fastmarkets, and CRU to establish fair market values. The document also details necessary comparability adjustments for product quality, transport costs (Incoterms), and economic circumstances to prevent tax revenue loss in developing nations.

The document applies the Comparable Uncontrolled Price (CUP) method to bauxite, detailing how physical characteristics, economic circumstances, and contractual terms influence pricing. It identifies key price drivers—specifically available alumina and reactive silica—and provides a methodology for using market indices from agencies like CBIX, Fastmarkets, and CRU to establish arm's length prices, including a practical calculation example for exports from Guinea to China.

The document outlines how to integrate conflict sensitivity and peacebuilding into the National Adaptation Plan (NAP) process, emphasizing the mutual reinforcement of climate resilience and peace. It identifies six enabling factors—leadership, data, financing, institutional arrangements, stakeholder engagement, and capacity development—and provides specific entry points across the planning, implementation, and monitoring phases to ensure adaptation actions do not exacerbate tensions and instead contribute to sustainable peace.

The document analyzes the systemic underfunding of Global Public Goods for Health (GPGHs), identifying a 'participation trilemma' where traditional donors fear losing authority, non-traditional donors demand more authority before contributing, and recipient countries lack both. It categorizes funding into four pathways: Treaty-based Multilateral Contributions (TMCs), Voluntary Multilateral Contributions (VMCs), Bilateral Contributions (BCs), and Domestic Contributions (DCs). The authors find that VMCs are the most unequal pathway, heavily reliant on a few G7 nations, and propose shifting the narrative from 'development aid' to 'Global Public Investment' (GPI) to engage a broader base of contributors, including Upper Middle-Income Countries (UMICs) and China.

The report examines climate misinformation following extreme weather events in Latin America, focusing on case studies in Brazil, Chile, and Peru. It finds that the high visibility, multi-causal nature, and emotional impact of these events make them ideal for actors to sow confusion, assign blame to scapegoats, and advance political agendas. In Brazil, a cyclone led to false claims about 'burst dams' to attack political opponents. In Chile, wildfires were framed as 'terrorist' arson to distract from a 14-year mega-drought. In Peru, Cyclone Yaku was falsely attributed to the HAARP project. The report concludes that these narratives often amplify existing political polarizations and rely on the misattribution of causes to hinder climate adaptation and mitigation efforts.

The document outlines strategies for extending electricity access to 'last mile' remote communities—including indigenous, displaced, and mountain populations—using decentralized renewable energy (DRE). It argues that off-grid solutions, particularly solar PV and hybrid systems, are often more cost-effective than grid extension in low-demand, remote areas. The guide emphasizes community engagement, local capacity building, and the transition from grant-based funding to market-based impact investment to ensure long-term sustainability. It details various delivery mechanisms, such as solar co-operatives and micro-utilities, and provides comparative data on renewable technologies and government program models from Brazil, Malaysia, and Canada.