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The Changing Markets Foundation argues that the 2022 EU Strategy for Sustainable and Circular Textiles lacked sufficient ambition and calls for binding material footprint targets, a ban on the destruction of unsold goods, and mandatory disclosure of production volumes. It advocates for the decarbonisation of supply chains through financial support for Global South suppliers and the implementation of a textile-specific Unfair Trading Practices (UTP) directive to protect workers' rights and living wages. Additionally, the brief recommends strengthening the Substantiating Green Claims directive to require ex-ante verification of environmental claims and the inclusion of social impact data in Digital Product Passports.

The document analyzes how 'plastic recycling claims'—including circular loop symbols and statements like '100% recyclable'—misrepresent the limited efficacy of plastic recycling. It highlights that 91% of global plastic waste was not recycled in 2019 and that soft plastics are particularly difficult to recycle, often ending up as fuel or incinerated. The briefing concludes that such claims deceive the 'average consumer' and undermine the waste hierarchy, urging regulators like the UK Competition and Markets Authority (CMA) to require evidence based on 'real world conditions' to substantiate these claims.

ClientEarth advocates for a shift from siloed environmental policies to comprehensive, legally binding frameworks that integrate biodiversity into all sectors of governance. The briefing emphasizes the need for human rights-based approaches, particularly for Indigenous Peoples, and highlights the importance of accountability mechanisms and the role of strategic litigation and regulation, such as the EU's Nature Restoration Law and Deforestation-free Products Regulation, in achieving global biodiversity targets.

The report proposes a two-step assessment approach to link financial institutions' net zero strategies to real-world impacts. It emphasizes tracking investments in new assets rather than existing portfolios to avoid the 'divestment' loophole where assets are transferred without reducing emissions. The methodology uses a multi-level ownership tree (up to Level 2) to attribute finance to indirect investors based on equity and debt weightings, utilizing data from sources like Bloomberg Terminal and CPI's Global Landscape of Climate Finance.

The document critiques biodiversity offsets and credits, asserting they are based on a flawed 'mitigation hierarchy' and fail to maintain ecosystem integrity. It argues that these schemes, often modelled on dysfunctional carbon markets, lead to greenwashing, land grabbing, and human rights violations, particularly against Indigenous Peoples. The authors call for a shift away from market-based financial flows toward non-market approaches, debt and tax justice, and the protection of land tenure rights.

The document critiques biodiversity offsets and certificates, asserting they are conceptually and methodologically flawed tools that facilitate nature destruction. It argues that these mechanisms, often modeled after failed carbon markets, ignore ecosystem integrity, lead to land grabbing, and violate the human rights of Indigenous Peoples and local communities. The authors call for a systemic shift away from market-based financialization toward community-led, rights-based conservation and the reduction of harmful financial flows.

The report identifies a dual-track narrative strategy: 'Type A' narratives that exploit societal vulnerabilities to sow discord (such as anti-immigrant and gendered disinformation), and 'Type B' narratives that erode trust in democratic institutions (including electoral fraud and anti-West rhetoric). It details the use of advanced Tactics, Techniques, and Procedures (TTPs) based on the DISARM framework, highlighting the role of AI-generated deepfakes, website cloning, and coordinated inauthentic behavior. The findings suggest that despite EU guidelines under the Digital Services Act, voluntary recommendations are insufficient to protect democratic processes from these evolving, often state-sponsored, threats.

The WTO's moratorium on customs duties for electronic transmissions, first established in 1998, is likely to end by March 2026. This expiration could lead to a fragmented global regulatory landscape, increased costs for consumers and businesses, and a shift toward regional trade agreements. While developing nations argue that the moratorium limits their policy space and public revenue, the authors suggest that the lack of a common definition for 'electronic transmissions' complicates the transition and that a multilateral agreement remains the most stable path for digital trade.

The WTO's moratorium on customs duties for electronic transmissions, in place since 1998, is likely to end by March 2026 due to opposition from developing countries seeking to recover lost tax revenues and maintain policy space for national industrialization. The authors argue that the end of this global rule would lead to a fragmented 'mosaic' of regional and bilateral trade agreements with inconsistent definitions of 'electronic transmissions,' potentially increasing costs for consumers and creating barriers for digital service providers. While some members argue that the moratorium hinders their ability to support domestic digital industries, the authors suggest that alternative taxes, such as VAT, could generate revenue without the trade-distorting effects of customs duties. The document highlights a critical lack of a common definition for 'electronic transmissions,' which has led to divergent revenue loss estimates—ranging from 280 million USD globally (OECD) to nearly 10 billion USD annually for developing countries (UNCTAD).

The research paper identifies six recurring themes in due diligence regulations: risk management, transparency, traceability, legality, accountability, and stakeholder engagement. It highlights the challenges faced by Global South actors and SMEs in complying with these often unilaterally developed laws. The author suggests a 'smart-mix' approach, where voluntary sustainability standards (VSSs) and digital tools (such as satellite imagery and traceability platforms) complement public policies to reduce the compliance burden.

The document argues that while WTO rules provide significant policy space for LDCs to invest in agriculture through the 'Green Box' and 'Development Box', the primary barrier to increasing agricultural productivity is a lack of fiscal space rather than regulatory constraints. It suggests that new WTO rules should focus on reducing trade-distorting 'Amber Box' subsidies in developed and large developing countries to make LDC agriculture more competitive and attractive to private investors. Additionally, it recommends improving LDC market access by simplifying sanitary and phytosanitary (SPS) and technical barriers to trade (TBT) measures and expanding duty-free market access for key agricultural exports.

The document argues that while WTO rules provide significant policy space for LDCs to invest in agriculture through 'Green Box' and 'Development' categories, these countries are primarily constrained by fiscal limitations rather than trade rules. It suggests that food security in LDCs can be improved by reducing trade-distorting 'Amber Box' subsidies in developed nations for key products like cotton and rice, and by easing non-tariff barriers and import duties to stimulate LDC exports.

Reclaim Finance identifies persistent problematic financing of the coal sector by BNP Paribas, Crédit Agricole, Société Générale, and BPCE/Natixis between 2021 and 2023. Despite overall funding decreases, the report finds that these banks supported 26 problematic groups, including coal developers and companies without climate-aligned exit dates. The analysis highlights four major policy loopholes—exclusion at the subsidiary level rather than the group level, minority ownership thresholds, the treatment of 'captive' industrial power plants, and reliance on confidential internal documents—which the report argues may constitute greenwashing and financial risk mismanagement.

Reclaim Finance analyzed transactions from 2021 to 2023 and found that four major French banks supported 26 problematic coal groups despite having policies to exit the sector. The report identifies four primary loopholes: exclusion only at the subsidiary level, lack of exclusion for minority stakes under 50%, exclusion of 'captive' coal plants at industrial sites, and reliance on confidential internal documents to justify financing companies without public exit dates. The author argues these practices are misleading to investors and regulators, urging the AMF and ACPR to sanction such 'greenwashing' and demand full transparency.

The report highlights that climate-smart agriculture (CSA) practices, particularly mulching and agroforestry, can significantly increase coffee yields and carbon sequestration in the East African Community (EAC). It notes a growing export market in the EU, which accounted for 60.1% of EAC coffee exports in 2021, but emphasizes that producers must adopt CSA to meet stringent EU sustainability, traceability, and phytosanitary requirements. Key barriers to CSA adoption include limited finance, land tenure issues, and inadequate extension services.

The report examines the gap between high-integrity net zero standards—such as those from the UN High-Level Expert Group (HLEG)—and the actual practices of corporations and financial institutions (FIs). It identifies significant shortcomings in target coverage, fossil fuel phase-out policies, and the credibility of transition plans. The authors argue that voluntary commitments are often unrealistic without government intervention and propose a 'road to regulation' consisting of an 'accountability lane' for oversight and an 'ambition lane' to translate voluntary pledges into economy-wide policy mandates.

The paper assesses how the EU's CSDDD may address gaps in Swedish national legislation regarding the human rights of Sámi reindeer herding communities affected by mining. While the CSDDD introduces mandatory due diligence and civil liability, the authors note it lacks explicit references to Free, Prior and Informed Consent (FPIC) and relies on a risk-based approach that leaves significant room for corporate interpretation.

The document provides an overview of three types of carbon markets: compliance-based, voluntary, and multilateral-based (Article 6 of the Paris Agreement). It highlights the growth of government-led markets, which generated $104 billion in 2023, while noting the severe integrity crisis and subsequent investment decline in voluntary carbon markets. The author discusses how countries manage competitiveness through tools like free allowances and output-based pricing, and details the emerging landscape of Article 6 bilateral agreements. For developing countries, the report identifies a tension between the need for climate finance and the risks of 'greenwashing' and fiscal instability.

The EU is experiencing a surge in solar and wind power, which frequently exceeds demand during peak hours, leading to price volatility and negative electricity prices. While renewables are growing, the lack of system flexibility—such as battery storage and interconnectors—forces a continued reliance on fossil fuels during evenings and early mornings. The report highlights that by 2030, excess wind and solar power could reach 183 TWh across the EU, potentially saving €9 billion in annual gas costs if shifted effectively. It specifically notes Germany's role as a leader in battery capacity and suggests that further additions could significantly displace hard coal and gas. The document recommends removing regulatory barriers to co-location, implementing national flexibility strategies in National Energy and Climate Plans (NECPs), and establishing a comprehensive EU strategy for clean flexibility.

The Clean Air Task Force (CATF) outlines key policy priorities for the incoming European Commission, emphasizing the need for a 'Clean Industrial Deal' that aligns competitiveness with a 90% emissions reduction target by 2040. The document advocates for 'clean firm power'—including geothermal, nuclear, and CCS—to complement renewables and ensure grid reliability. It calls for a 'reality check' on hydrogen targets, a more ambitious implementation of the Methane Regulation (including agricultural emissions), and the development of a clear strategy for carbon removals and emerging technologies like fusion and superhot rock geothermal energy.