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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 Advertising Standards Authority (ASA) ruled that Ryanair Ltd's claims of having "low CO2 emissions" and being the "lowest emissions airline" were misleading. While the ASA accepted the CO2 per passenger-kilometre metric, it found that the advertisements lacked sufficient information for consumers to verify emission reductions compared to other carriers and noted that the airline's data calculations omitted well-known competitors. The case is cited as an example of "greenwashing," where companies falsely brand services as climate-friendly to mislead consumers.

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.

The author discusses the historical and cultural significance of the Irish Constitution and the use of referendums as a tool for societal progress. Highlighting high turnout in social issues like marriage equality (2015) and abortion (2018), the text emphasizes the importance of youth participation and the role of Citizens' Assemblies. It recommends making the independent referendum commission permanent and introducing postal voting to increase accessibility, while arguing against grouping multiple referendums on a single day to avoid voter confusion.

The author argues that referendums are a vital tool for evolving Ireland's constitution, which was originally shaped by the struggle for independence and the influence of the Catholic Church. The text notes an acceleration in the frequency of referendums since 2000, particularly those with significant social impact, such as marriage equality (2015) and abortion (2018), which saw high voter turnout. The author advocates for the introduction of postal voting to increase accessibility and suggests making the Independent Referendum Commission a permanent body to ensure best practices in formulating and explaining amendments. Finally, the author rejects the idea of grouping multiple referendums on a single day, arguing that careful, individual consideration of amendments preserves the integrity of the constitutional process.

The briefing highlights a growing trade in natural gas liquids (NGLs), specifically ethane and propane, from US fracking basins to European petrochemical plants. It contends that because several European countries have banned fracking, the reliance on US imports creates a loophole where emissions are outsourced. The author urges the European Commission to ensure the EU Methane Regulation covers the entire supply chain and includes petrochemical feedstocks to avoid undermining emissions reductions and health policies.

The document examines the growth of the transatlantic trade in natural gas liquids (NGLs), specifically ethane and propane, from the US to Europe. It contends that this trade allows European plastics producers to bypass domestic fracking bans and climate regulations, effectively offshoring the high greenhouse gas emissions associated with extraction and transport. The author calls for the EU to expand its Methane Regulation, Emissions Trading System (ETS), and Carbon Border Adjustment Mechanism (CBAM) to cover the full petrochemical supply chain and imports.

The Institute for Economic Justice (IEJ) argues that South Africa's 2021 Medium Term Budget Policy Statement (MTBPS) prioritizes austerity and a budget surplus over necessary socioeconomic investment. The IEJ highlights significant real-term spending cuts in health, basic education, and social protection, asserting that such a contractionary stance stifles economic recovery and increases unemployment. The document advocates for a shift toward fiscal expansion, a comprehensive stimulus package, and the implementation of a wealth tax to fund a transformative economic agenda.

The Institute for Economic Justice (IEJ) criticizes the 2021 MTBPS for implementing real-term spending cuts across health, education, and social protection while prioritizing a primary budget surplus over economic stimulus. The IEJ contends that the government is ignoring available fiscal space and recommends a shift toward a comprehensive stimulus package, the implementation of a wealth tax, and the adoption of a Universal Basic Income Grant to foster an equitable recovery.

The IEJ criticizes the South African National Treasury's 'fiscal consolidation' approach, arguing that budget cuts during a recession are procyclical and retard economic recovery. The document asserts that there is significant fiscal space due to tax overruns and IMF funding, which should be used for a Universal Basic Income Grant (UBIG) and job creation initiatives. It warns that prioritizing debt reduction over public expenditure has led to real declines in spending for education and social grants, which undermines human capital and socio-economic rights.

The report finds that new coal capacity in the IRP 2019 is unnecessary for energy security, more expensive than renewable alternatives, and incompatible with the Paris Agreement. Modelling shows that forcing 1.5 GW of new coal into the system increases total discounted power system costs by R23 billion in a reference scenario and up to R109 billion in a climate policy scenario. Furthermore, the study argues that a high-renewable pathway creates more jobs and supports higher GDP growth than a coal-dominated future.

The author contends that referendums are not 'direct democracy' but mediated mechanisms shaped by institutional rules. The text distinguishes between frequent referendums and occasional 'plebiscites' used by leaders to resolve social divisions or gain legitimacy. Using examples from Switzerland, Ireland, and Iceland, the author illustrates how different models operate. The central argument is that frequent use of referendums is preferable as it empowers citizens and demystifies the concept of a final 'general will'.

The document examines the legal frameworks governing shareholder resolutions in thirteen European countries, focusing on how investors can compel companies to adopt Paris-aligned climate strategies. It identifies a recurring tension between the general management powers of corporate Boards and the reserved rights of shareholders to amend a company's Articles of Association. The guide argues that framing climate 'asks'—such as net-zero commitments, transition plans, 'Say on Climate' votes, and lobbying disclosures—as amendments to the Articles of Association is often the most effective legal path to ensure resolutions are tabled at Annual General Meetings (AGMs). While the UK, Ireland, Spain, and Sweden are described as relatively simple jurisdictions for filing, others like France, Germany, and Austria require more nuanced framing to avoid infringing on Board competencies. The Netherlands is highlighted as the only jurisdiction among the thirteen where shareholders cannot legally compel a company to table a resolution without Board consent.

The report finds that most G20 and Eurosystem central banks lack credible sustainable investment policies for their non-policy portfolios, often relying on opacity or weak ESG criteria to mask continued support for fossil fuel companies. While the Banque de France is highlighted as a leader for its fossil fuel restrictions, the majority of analyzed banks either have no public SRI policy or use 'tricks' such as investing in green bonds without excluding major polluters. The document recommends that central banks adopt strict exclusion policies for coal and new fossil fuel projects to align with a 1.5°C warming trajectory.

The WWF-US FY20 Corporate Partnerships Report outlines the organization's strategic approach to collaborating with the private sector to address environmental degradation. It categorizes partnerships into four types: driving sustainable business practices, communications and awareness raising, philanthropic partnerships, and employee engagement. The document lists specific corporate partners across various revenue tiers, highlighting collaborations on issues such as plastic waste, deforestation, and climate change, and notes that corporate partnership income represented 4% of the WWF-US office's total income in FY20.

The study finds that new coal generation is unnecessary for energy security, more expensive than renewable alternatives, and incompatible with the Paris Agreement. Modelling shows that forcing 1.5 GW of new coal into the power system increases total discounted costs by R23 billion in a reference scenario and R109 billion in a climate policy scenario, while reducing GDP and employment.

The report examines framework climate laws in the UK, France, Mexico, Finland, Sweden, and Victoria (Australia), concluding that while such laws provide a critical political signal and a structured pathway for decarbonisation, most have struggled with implementation. Key failures include a lack of binding interim targets, overcomplexity in governance, and insufficient accountability mechanisms. The report recommends that future laws impose clear, enforceable duties on high-level government decision-makers, integrate independent scientific advisory bodies, and combine long-term goals with frequent short-term progress reporting to avoid 'paper tiger' legislation.

A coalition of environmental NGOs is calling on the German government to grant NGOs equal access to fisheries quota negotiations and the Special Committee on Fisheries. The letter argues that current transparency is insufficient, as industry members have more access than environmental groups, and proposes the establishment of a formal observer status and proactive documentation publication to align with the Aarhus Convention.

The document defines public-private partnerships (PPPs) as collaborative arrangements between public actors and private partners, often including academia or citizen groups, to deliver urban development and infrastructure. It outlines common models such as Design-Build-Operate (DBO) and Build-Operate-Transfer (BOT), while highlighting that PPPs can accelerate climate neutrality by leveraging private capital and innovation. However, the text warns of risks including resource inequality between partners, lack of democratic mandates, and potential cost lock-ins. Success is attributed to early stakeholder engagement, a full life cycle approach, and transparent governance. The document notes that while the Caribbean and Latin America are highly active in PPPs, Swedish examples like the New Karolinska Hospital have been viewed as failures due to high costs and poor partner interaction.

The QGasSP project is developing an open-source, browser-based tool to quantify greenhouse gas (GHG) emissions related to spatial planning, focusing on building energy use, transportation, and land use change. The tool employs two distinct frameworks: a territorial approach for monitoring direct emissions within a specific area and a consumption-based approach using a tiered hybrid Life Cycle Assessment (LCA) method to enable cross-regional comparisons by tracking global supply chain emissions. To ensure accuracy, the tool combines top-down European datasets (e.g., Eurostat, Exiobase) with bottom-up local data. The report details baseline analyses for four pilot areas—County Meath (Ireland), Rathlin Island (Northern Ireland), Kymenlaakso region (Finland), and the City of Edinburgh (Scotland)—to test the tool's applicability across different urban types and planning scales. The authors conclude that while European datasets provide indicative results, local data is essential for reliable planning, and they suggest that future integration with urban digital twins could further enhance GHG quantification.