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The report argues that while the quantity of climate finance is widely tracked, its quality—defined as the degree to which it induces structural shifts toward low-emission, climate-resilient, and equitable economies—remains under-analyzed and non-standardized. It introduces a three-level analytical framework (project, market, and system) to move beyond one-off interventions toward 'transformational climate finance.' The study identifies ten dimensions for assessing transformational potential, including affordability, equity and justice, and programmatic approaches. It also reviews existing measurement tools used by institutions like the IFC, GCF, and UK ICF, noting a convergence in project-level tracking but significant fragmentation in market and system-level assessments.

The report confirms that the FP211 Hardest-to-Reach programme is classified as ESS Category I-2 and has established an Environmental and Social Management System (ESMS). This system, which includes a Land Acquisition and Resettlement Policy and Guidance on Indigenous Peoples, is disclosed in English, French, Portuguese, and Arabic. The ESMS is available at Acumen's offices in Kenya and Nigeria, as well as at the Nationally Designated Authority offices in the target countries. An updated version of the ESMS was released on June 30, 2025, to provide more detail on investing strategy and safeguarding roles, and to include Liberia in the programme scope.

Turkey is aggressively expanding its presence in Africa's critical minerals sector to support its domestic defence, electric vehicle, and renewable energy industries. While Turkey employs a pragmatic, commercially driven approach—often coupling mining with defence cooperation in volatile regions like the Sahel—the paper argues that aligning Turkish commercial agility with EU financial instruments and ESG standards through the Minerals Security Partnership (MSP) could create more sustainable, trilateral value chains that benefit African host nations.

The document argues that current development and climate finance is insufficient to meet the Sustainable Development Goals (SDGs) and the Paris Agreement, noting a $4 trillion annual investment gap for SDG implementation in developing countries. It promotes the work of the Global Solidarity Levy Task Force (GSLTF), which has proposed 16 levy options targeting undertaxed sectors responsible for carbon emissions, including aviation, fossil fuels, and financial transactions. The GSLTF estimates that these levies could potentially generate over $500 billion in annual revenue, with specific examples such as a 0.1% levy on trading stocks and bonds potentially raising $418 billion. The brief calls for developing countries to engage in the design and assessment of these levies to ensure equitable access to funds, as the recovery of these taxes generally occurs through individual national tax systems, leaving the allocation of grants to developing countries to the discretion of developed nations.

The document outlines the work of the Global Solidarity Levy Task Force (GSLTF) in developing 16 tax options targeting undertaxed, high-emission sectors to bridge the trillion-dollar financing gap for Sustainable Development Goals (SDGs) and the Paris Agreement. It highlights the potential for these levies to generate over $500 billion in annual revenue and calls for developing countries to engage in the design and assessment of these mechanisms to ensure equitable access to funds. The brief details the GSLTF's efforts to build political momentum through international forums and its submission to the Baku to Belém Roadmap to support the New Collective Quantified Goal on Climate Finance.

Between 2020 and 2024, climate change increased the number of 'pregnancy heat-risk days'—days exceeding the 95th percentile of local temperatures—in every analyzed country. In 90% of countries and 63% of cities, these risk days at least doubled compared to a world without climate change. The most significant increases occurred in developing regions, particularly the Caribbean, where 15 countries saw an average of at least 60 additional risk days annually, representing roughly one-fifth of a typical pregnancy. Beyond heat, the report notes that climate-driven air pollution, flooding, and infrastructure damage further threaten maternal health and birth outcomes.

The document analyzes pandemic preparedness in Africa, categorizing nations into scientifically advanced, policy-advanced, and fragile states. It argues that while global actors like the WHO promote standardized frameworks and securitization, these often clash with local needs for long-term health system strengthening. The author highlights a disconnect where funding is directed toward reactionary measures and 'pre-approved studies' rather than sustainable infrastructure, particularly in authoritarian or fragile states.

The report examines the 'double threat' of climate change to healthcare energy infrastructure: the physical disruption of energy supply and the increased demand for energy to treat climate-related health issues. Using data from Kenya, India, and Barbados, it identifies a wide range of resilience solutions—including decentralized clean energy, energy-efficient appliances, and grid hardening—while noting that adoption is currently limited by financial, regulatory, and technical barriers.

The report evaluates the "Freetown the Treetown" initiative, which aims to plant millions of trees to combat deforestation and climate change in Freetown. Using Sustainable Asset Valuation (SAVi), it analyzes two scenarios for planting trees by 2050, projecting significant net discounted benefits between USD 21.68 million and USD 26.45 million. The primary benefits include avoided infrastructure damage from natural hazards, job creation, and reduced loss of life, with a societal return of over USD 2 for every USD 1 invested.

The document assesses the effects of US Executive Order 14257, which introduced a 10% universal tariff and higher country-specific tariffs (11% to 50%) on imports from 190 countries. While mineral-exporting nations like Angola and South Africa may find relief through exemptions for oil and critical minerals, countries like Lesotho and Madagascar face severe economic risks, particularly in the textile sector. The analysis highlights a strategic divide: some nations seek bilateral deals, others aim for self-sufficiency, and a group of African WTO members are coordinating through the 'Friends of the System'. The authors argue that African nations should negotiate collectively under the African Union to protect regional integration and the African Continental Free Trade Area (AfCFTA) as the AGOA program faces expiration on September 30, 2025.

The paper analyzes the economic consequences of US Executive Order 14257, which introduced universal and country-specific tariffs on imports from 190 territories. While many African nations face a 10% universal tariff, 20 countries face higher rates ranging from 11% to 50%, with Lesotho most affected. The authors highlight the vulnerability of textile industries in Lesotho and Madagascar and the uncertainty surrounding the African Growth and Opportunity Act (AGOA), which expires on September 30, 2025. The document advocates for a coordinated regional response via the African Union and the African Continental Free Trade Area to mitigate economic risks and negotiate bilateral or sectoral agreements.

The report examines the prevalence and impact of mining tax incentives in Africa, concluding that they are largely ineffective at attracting foreign direct investment (FDI) and instead facilitate revenue loss and illicit financial flows. It highlights that factors such as mineral quality and political stability are more critical to investors than tax breaks. The document argues for a shift toward performance-based incentives, the adoption of the OECD/G20 global minimum tax, and regional tax harmonization to prevent a 'race to the bottom' and support the goals of the Africa Mining Vision.

The report analyzes the prevalence and effects of tax incentives in Africa's mining sector, concluding that these measures frequently result in substantial public revenue losses and encourage aggressive tax avoidance. It argues that mining investments are driven more by resource quality and political stability than by tax breaks. The document recommends that African nations move away from generous, contract-based incentives and instead adopt regional tax harmonization and targeted, time-limited incentives linked to specific development goals, such as mineral processing and the energy transition.

The document defines ring-fencing as a limitation on the consolidation of income and deductions across different projects or activities for tax purposes. It argues that while ring-fencing can discourage investment in marginal ore bodies and increase compliance costs, it is essential for capturing economic rents, preventing permanent revenue loss from unsuccessful exploration, and mitigating BEPS practices. The guide recommends ring-fencing by mining licence area and suggests that profit-based taxes like Resource Rent Tax (RRT) and Additional Profit Tax (APT) must be ring-fenced to be effective. It also provides technical recommendations on apportioning indirect and general expenditures, suggesting that capital expenditure (CapEx) is a more effective allocation key than production volumes to avoid tax deferral.

The document examines the use of ring-fencing—the limitation of consolidating income and deductions across different mining projects or activities—as a tool for governments to ensure timely tax collection and protect the tax base. It analyzes the trade-offs between accelerating state revenue and potentially disincentivizing investment, particularly in marginal deposits. The guide provides detailed design options, such as ring-fencing by mining license area, activity type (upstream vs. downstream), or specific project, and offers recommendations on allocating indirect costs and managing transfer pricing risks. It also discusses exceptions for unsuccessful exploration costs to balance revenue goals with the need to attract exploration investment.

The document examines 'ring-fencing'—the practice of limiting the consolidation of revenues and deductions for different activities or projects undertaken by the same taxpayer—as a tool for governments to protect the mining tax base. It analyzes the trade-offs between accelerating public revenue and potentially discouraging investment, particularly in marginal deposits. The guide details various design options, such as ring-fencing by mining license area, activity (upstream vs. downstream), or separating mining from non-mining activities. It also provides practical recommendations on allocating indirect and general expenses, managing national transfer pricing risks, and handling permanent losses from unsuccessful exploration to balance revenue needs with investment incentives.

The document analyzes the crisis facing ECOWAS in 2025, characterized by the exit of Burkina Faso, Mali, and Niger, and a decline in the organization's normative authority regarding democratic governance. It identifies a structural power imbalance where the executive Authority dominates, leading to inconsistent applications of 'zero-tolerance' policies toward unconstitutional changes of government (UCGs). The authors propose a three-phase reform strategy: first, restoring political authority through the operationalization of ECOSOC and revised sanctions; second, rebalancing power by making Court rulings binding and introducing parliamentary confirmation for Commission leadership; and third, transitioning to a supranational model with direct elections for the Parliament and primacy of Community law. The brief emphasizes the need for a coalition of 'reform champions'—including Sierra Leone, Nigeria, Senegal, and Ghana—and strategic financial support from Germany and the EU to ensure regional stability.

The document examines how African youth are transforming peacebuilding through AI and digital tools, shifting from passive consumers to active knowledge creators. It highlights the decentralisation of early warning systems and the use of digital platforms for peace messaging and mobilisation. However, it warns that digital divides, gender gaps, and linguistic biases—where 88% of African languages are ignored by computational tools—threaten to marginalise rural youth and women. The brief notes a disconnect between the AU's Continental Framework on Youth, Peace and Security and digital strategies, urging for integrated policies and the institutionalisation of youth roles in AI governance to ensure digital peacebuilding is ethical and inclusive.

The report analyzes the integration of human mobility into National Adaptation Plans (NAPs), finding that while 83% of submitted NAPs reference mobility, most lack detailed strategies for sub-national implementation. Through case studies in Costa Rica, Senegal, and Sri Lanka, it identifies gaps in financing, data, and coordination between national and local governments, while proposing a typology of approaches for localizing mobility actions.

The policy brief highlights the lack of transitional justice mechanisms in Cyprus, where conflict-related trauma and 'ambiguous loss' remain unaddressed. It warns that as older generations pass away, the risk of losing first-hand testimonies increases, leaving future generations to rely on potentially polarizing second-hand narratives. The author proposes a shift from high-level political negotiations toward community-led, trauma-informed initiatives, including memorial spaces, intergenerational dialogue, and the archiving of underrepresented histories from the 1950s to 1970s. The brief draws on international best practices from Liberia, Sierra Leone, and Chile to suggest informal, grassroots alternatives to state-level truth commissions.