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The Living Planet Report 2022 documents a severe decline in global wildlife populations and emphasizes the interlinked nature of the biodiversity and climate crises. It advocates for a global 'nature-positive' goal by 2030, requiring transformative shifts in economic systems, production, and consumption to move beyond current conservation efforts and address the root drivers of environmental degradation.

Reclaim Finance reports that Amundi continues to support coal-expanding companies despite a 2019 commitment to exit the sector. The analysis finds that 94% of coal companies in the portfolios of major French financial institutions lack satisfactory exit plans, and Amundi is invested in all of them. The document highlights failures in Amundi's passive management strategy, where it voted in favor of 78% of resolutions from 13 coal developers, and criticizes its engagement policy for lacking precise requirements and binding sanctions.

The Changing Markets Foundation and partner organisations inform Groupe Bigard that it scored 0 out of 100 in a ranking of global meat and dairy companies' climate policies, specifically noting a lack of methane emission reporting and reduction targets. The letter demands disclosure of investments in methane abatement and meat alternatives and recommends the adoption of science-based targets aligned with a 1.5°C limit, including scope 3 emissions.

The Changing Markets Foundation and partner organisations write to Danone to highlight the company's insufficient action on methane emissions, noting that Danone scored 30.2 out of 100 in a ranking of 20 meat and dairy companies. The letter demands disclosure of investments in methane abatement and alternative proteins and recommends that Danone set science-based targets for absolute methane reductions in line with a 1.5°C global heating limit.

The Changing Markets Foundation and partner organisations wrote to Lactalis Group on 20 December 2021, citing a report that found a "complete lack of action" among the 20 largest meat and dairy companies regarding methane emissions. The letter highlights that Lactalis scored 3.2 out of 100 in their ranking and lacks specific methane targets or separate emissions reporting. The authors recommend that Lactalis set science-based targets aligned with a 1.5°C limit, establish absolute methane reduction plans, invest in alternative proteins, and support policies promoting sustainable diets. The letter also requests specific data on investments in methane abatement and dairy alternatives over the last five years.

The Center for International Environmental Law argues that COP26 failed to address the root causes of the climate crisis, specifically fossil fuels, and instead relied on 'false solutions' like carbon offsets. The statement highlights the exclusion of civil society and Indigenous Peoples from negotiations, the inadequacy of climate finance for adaptation and loss and damage, and the persistence of 'greenwashing' by corporate interests. While noting some progress in marginal alliances like the Beyond Oil & Gas Alliance, the author concludes that the official negotiated outcomes lack the ambition and equity required to keep global warming below 1.5°C.

The author contends that the current global political economy is a 'neocolonial debt regime' where Global South nations are forced to divert funds from climate preparedness to pay creditors in the Global North. Using Belize as a case study, the text illustrates how debt-to-GDP ratios hinder public health and ecological resilience. The document calls for a shift from an 'insulting' aid-based model to a reparations-based framework, including the cancellation of all Global South debt, the implementation of 'climate-health-debt swaps', and the democratisation of international financial institutions like the IMF and World Bank.

The document examines the G20/OECD Inclusive Framework's 'Two-Pillar Solution' to tax challenges from the digitalisation of the economy, highlighting how current global tax fragmentation allows multinational corporations to avoid taxes. It argues that African and least-developed countries suffer disproportionate revenue losses as a share of GDP and are underrepresented in negotiations. The brief criticizes the agreement for a high turnover threshold that limits the number of taxable companies and for a minimum corporate tax rate of 15% that some African nations find too low. It recommends increasing African participation, moving negotiations to a neutral UN forum, and providing technical and financial support to ensure equitable implementation.

The text analyzes the Swiss system of direct democracy, detailing the processes for constitutional amendments through popular initiatives and optional referendums. It highlights the historical milestone of granting women federal voting rights in 1971 and discusses the influence of non-parliamentary forces and financial opacity in modern campaigns. The author concludes by questioning whether the Swiss model of creating citizenship through direct democracy could serve as a model for strengthening European citizenship.

The document claims that France is lagging behind internationally in the use of shareholder climate resolutions during general meetings. It asserts that major companies like TotalEnergies and Vinci have discouraged investors by claiming such resolutions are inadmissible under corporate law, a position the author describes as a 'tactique de dissuasion'. The text calls for urgent intervention from the French government and supervisors before the 2022 general meetings to ensure legal certainty for investors seeking to align portfolios with climate goals.

The briefing argues that the Komstroy ruling effectively bars investor-State dispute settlement (ISDS) between EU investors and Member States under the ECT, creating significant legal obstacles to the enforcement of awards and potentially allowing EU State aid law to block compensation payments.

The Administrative Court of Marseille partially invalidated Total's permit to operate a biorefinery, ruling that the original authorization relied on insufficient information regarding climate impacts. The court ordered a new study on the cumulative direct and indirect climate effects of palm oil production, importation, and use to enable the Prefect of Bouches-du-Rhône to make an informed decision.

A group of German youth successfully challenged the Federal Climate Protection Act, leading the Federal Constitutional Court to rule that the law violated fundamental rights by failing to specify sufficient emission cuts beyond 2030.

The Administrative Court of Paris ruled that the French government's failure to implement effective measures to address climate change caused ecological damage. In October 2021, the court ordered the State to take immediate and concrete actions by December 31, 2022, to comply with emission reduction commitments and repair damage by subtracting excess emissions from its 2021 and 2022 targets.

Six NGOs sued TotalEnergies, alleging the company failed to adequately assess human rights and environmental impacts of its Tilenga oil project in Uganda and Tanzania, in violation of France's 2017 Duty of Vigilance Law. The project involves drilling 400 boreholes—some in Murchinson Falls National Park—and is expected to displace approximately 100,000 people. After lower courts ruled the case belonged in a commercial court, the Court of Cassation overturned those decisions on December 15, 2021, ruling that the NGOs, as non-commercial claimants, have the right to choose between a commercial or civil court. The court reasoned that the duty of vigilance is not a commercial act, meaning the case can be heard by a judicial court, which is viewed as less sympathetic to corporate interests than a commercial court.

The report finds that the vast majority of analyzed coal companies have failed to implement credible phase-out plans, with only 6% meeting basic criteria. Many companies continue to expand coal capacity, set exit dates beyond 2040, or use 'greenwashing' tactics such as selling assets to other owners or converting coal plants to gas and biomass. The authors argue that current 'soft' engagement by financial institutions is ineffective due to a lack of strong sanctions, and they call for robust coal exit policies that condition financial services on Paris-aligned plans.

The report analyzes the IEA's Net Zero Emissions by 2050 (NZE) scenario, highlighting its call for an immediate end to new fossil fuel supply projects and a 75% reduction in methane emissions by 2030. While acknowledging the NZE as a benchmark for 1.5C alignment, the author criticizes its heavy reliance on carbon capture and storage (CCS), carbon dioxide removal (CDR), and biomass, which the report argues could prolong fossil fuel use and cause land-use conflicts. It further notes that the IEA underestimates the cost-competitiveness of renewables and the risks associated with nuclear energy. The document recommends that financial institutions immediately cease support for new fossil fuel and LNG projects and that the IEA adopt a more precautionary approach to unproven technologies.

The document examines the G20/OECD Inclusive Framework's Two-Pillar Solution to tax challenges from the digitalisation of the economy. It highlights that developing countries, particularly in Africa, suffer disproportionate revenue losses from tax avoidance—up to 5%–8% of GDP in some cases—compared to developed nations. The author argues that the current framework lacks adequate representation of African nations (only 23 of 55 AU members participated) and contains provisions, such as a 15% minimum corporate tax rate and high turnover thresholds for profit reallocation, that may marginalise poorer economies. The brief recommends shifting negotiations to a neutral body like the UN and increasing technical and financial support for developing countries to implement new standards.

Reclaim Finance criticizes Crédit Agricole for maintaining significant financial ties to the fossil fuel industry despite claiming to be a 'green bank'. The organization highlights that the bank provided $64 billion to fossil fuels between 2016 and 2020 and remains a top supporter of TotalEnergies. The text specifically calls for the bank to expand its Arctic exclusion zones, exit non-conventional hydrocarbons by 2030, and align the investment policies of its asset manager, Amundi, with its climate goals.

The report examines 'whole-of-government' approaches to climate change, emphasizing the need for central leadership, clear mandates, and transparency to overcome ministerial silos. Through case studies of the UK, US, and British Columbia, it highlights that while such approaches can foster collaboration, they are often fragile and dependent on the political will of the head of government. The author recommends that Canada establish a dedicated Cabinet committee and a central coordination secretariat to integrate climate considerations across all public policies.