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The report finds that the five largest incumbent light-duty vehicle manufacturers are making inadequate progress in transitioning to electric mobility. Most assessed companies have 2030 emission reduction targets that are critically insufficient and long-term net-zero pledges that lack concrete substantiation. While some companies have committed to procuring near-zero emission steel and aluminium, other critical transitions, such as reducing battery production emissions and improving electric vehicle efficiency, are largely neglected. The analysis highlights a significant gap between corporate pledges and the 1.5°C-compatible pathways required for the passenger transport sector.

The report evaluates the Article 6 carbon market rules finalized at COP29. It finds that Article 6.2 provides a weak, decentralized framework with significant loopholes in additionality, permanence, and accountability. Article 6.4 is rated more robust due to its centralized Supervisory Body and structured transparency, though it still lacks sufficient safeguards for land rights and permanence. The author argues that the current framework is not robust enough to ensure high-quality carbon credits and warns developed countries against using these markets to meet their NDCs.

The document explains that human activities, primarily the burning of fossil fuels, have increased average global temperatures by approximately one degree Celsius since 1880. It details the resulting impacts, including more frequent extreme weather, rising sea levels, and ocean acidification. The text outlines strategies for addressing these challenges through climate mitigation, adaptation, and resilience, while describing the roles of the U.S. government, corporations, and the United Nations in implementing these solutions.

The document explains that global warming, driven primarily by human-caused greenhouse gas emissions from fossil fuels and agriculture, has increased average global temperatures by approximately 1 degree Celsius since 1880. It details the resulting impacts, including more frequent extreme weather events, rising sea levels, and ocean acidification. The text outlines various responses, such as the transition to renewable energy, energy efficiency, and the roles of the United Nations and the U.S. government in international agreements like the Paris Agreement. It also defines key concepts such as climate adaptation, mitigation, and resilience, and discusses the role of climate finance in supporting these efforts.

The briefing reports that while new coal mine capacity additions declined by 46% in 2024, approximately 2,270 Mtpa of new capacity remains under development globally. This pipeline is heavily concentrated in China, India, Australia, and Russia, which together account for nearly 90% of proposed developments. The document highlights that if fully realized, these projects could emit 15.7 million tonnes of methane annually, significantly hindering the achievement of the Paris Agreement and IEA Net Zero scenarios. It emphasizes the prevalence of 'greenfield' projects and the high methane intensity of underground and metallurgical coal mines.

The Global Resilience Partnership (GRP) Indicator Guidance 2024-2029 establishes a standardized monitoring and evaluation framework for its grantees and partners. The framework is structured around four core indicators (CORE1-4) and three thematic work areas: Innovation (INN1-6), Knowledge (KNO1-3), and Policy (POL1-3). Core indicators track people supported, investments mobilised, people more resilient, and organisations supported. The guidance specifies mandatory reporting requirements, data calculation methods, and disaggregation standards, particularly for sex, age, and disability. It defines 'resilience' as the ability to persist in crises, adapt to risks, and transform positively. The document also aligns these metrics with USAID and UK ICF indicators to ensure international reporting compatibility.

The policy brief examines the barriers to phasing out oil and gas within G20 nations, noting that while renewable capacity has grown, fossil fuel subsidies and deep industrial integration persist. It advocates for measurable phase-out targets, subsidy reform, and increased concessional financing for the Global South to ensure a just energy transition.

This report presents guidelines for designing Border Carbon Adjustment (BCA) mechanisms, based on global stakeholder dialogues. It offers specific recommendations on measuring embodied GHG emissions, determining sectoral coverage, managing revenues, and crediting foreign carbon prices. The guidance emphasizes 'parallel treatment' between domestic and foreign producers and suggests mechanisms to support small and medium-sized enterprises (SMEs) and developing countries in their low-carbon transition, while cautioning against blanket country exemptions to maintain the effectiveness of leakage prevention.

The report examines the evolution of consumer protection from traditional to digital markets, highlighting the 'equivalence principle' where online consumers should receive protection not less than that in other commerce. It analyzes how regional trade agreements (RTAs) and the WTO JSI Agreement on Electronic Commerce incorporate consumer protections, while noting that developing countries, particularly LDCs, often lack the legislative and institutional capacity to enforce these rights. The document recommends that developing countries leverage technology, trade agreements, and international cooperation to build robust digital consumer protection frameworks.

The document outlines the global effort to create a legally binding treaty to end plastic pollution. It details the environmental and health risks of plastics, the history of the UN-led INC process, and the contentious treaty elements currently under debate, such as production caps and chemicals of concern. It also identifies the divergent positions of major plastic producers, high-ambition coalitions, and developing nations, while suggesting synergies with existing international conventions.

The document argues that investment treaties function as 'unpriced public insurance' that shifts political and regulatory risks from private investors to host states. Unlike other de-risking tools like political risk insurance or blended finance, treaties often lack pricing mechanisms, performance benchmarks, or environmental and human rights safeguards. This creates an asymmetrical regime where host states face substantial downside risks and contingent fiscal liabilities, which can be exacerbated by large investor-state dispute settlement (ISDS) awards. The authors recommend that policy-makers assess treaties alongside other risk-allocation tools, terminate redundant agreements, and coordinate across finance ministries and development banks to prevent 'double recovery' and ensure transparent risk sharing.

The document proposes a functional shift in how investment treaties are viewed, categorizing them as a form of 'unpriced public insurance' that transfers political and regulatory risks from private investors to host states. It argues that unlike other de-risking tools, treaties often lack performance conditions or sustainability safeguards, creating asymmetric financial burdens for states, particularly in the Global South. The brief recommends that policymakers evaluate treaties alongside other risk-mitigation tools to avoid redundancies and ensure that investment governance supports climate transitions and public accountability.

The document proposes a functional shift in how investment treaties are viewed, moving from legal instruments of the rule of law to economic tools of public risk absorption. It argues that these treaties often act as unpriced public insurance, transferring political and regulatory risks from private investors to host states without the conditions, pricing, or performance guarantees found in other de-risking tools. The authors recommend that policymakers evaluate treaties alongside other risk-reduction mechanisms, revise or terminate redundant agreements, and coordinate between financial institutions to avoid double indemnification and ensure equitable risk sharing.

The report details the evolving role of Indigenous Peoples in the Rio Conventions, highlighting a shift from being viewed as stakeholders to recognized rights holders. Key 2024 achievements include the creation of a permanent Subsidiary Body on Article 8(j) under the CBD, the extension of the Local Communities and Indigenous Peoples Platform (LCIPP) mandate under the UNFCCC, and the establishment of two separate caucuses for Indigenous Peoples and local communities under the UNCCD. Despite these procedural gains, the report identifies persistent challenges, including limited direct access to funding and the ongoing tension over the use of human rights language and terminology in international environmental governance.

The document outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation (UN FCITC). It identifies two 'early protocols'—cross-border services and tax dispute resolution—and several 'possible protocols' including the digital economy, illicit financial flows, high-net-worth individuals, and environmental challenges. The report argues that the UN FCITC can provide a more inclusive and effective alternative to OECD-led frameworks, particularly for developing countries, by establishing global standards for taxing the digital economy, combating tax evasion, and coordinating climate-related fiscal policies.

The report outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation (UN FCITC). It identifies two 'early protocols'—taxation of cross-border services and the resolution of tax disputes—and several 'potential protocols' covering the digital economy, illicit financial flows, high-net-worth individuals, environmental taxation, information exchange, mutual assistance, and harmful tax practices. The document argues that the UN FCITC can provide a more inclusive and effective alternative to OECD-led initiatives, which often disadvantage developing nations. Key recommendations include establishing a global digital services tax, creating a global asset register for beneficial ownership, implementing a global minimum tax on the super-rich, and developing a coordinated multilateral environmental tax architecture to support net-zero goals.

The report outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation, focusing on enhancing tax revenue and fairness for developing countries. It details two preliminary protocols—cross-border services and tax dispute resolution—and several potential protocols covering the digital economy, illicit financial flows, high-net-worth individuals, environmental taxation, information exchange, mutual administrative assistance, and harmful tax practices. The document argues for a shift away from OECD-led standards, which it claims often disadvantage developing nations, toward a more inclusive UN-led multilateral architecture.

The report examines the role of state-owned power companies (SPCs) in emerging markets and developing economies (EMDEs), noting they control approximately 50% of global power station capacity. Through four case studies, it explores specific transition elements: Eskom (South Africa) on just energy transition (JET), NTPC (India) on renewable energy deployment, EVN (Viet Nam) on grid integration, and PLN (Indonesia) on early coal retirement. Key findings highlight that while SPCs can lead low-carbon action due to declining technology costs, they are often hindered by high debt, fossil fuel subsidies, and a lack of comprehensive legal frameworks. The report recommends that governments mandate specific emission targets for SPCs, shift public finance from fossil fuels to clean energy, and that SPCs establish dedicated JET offices and improve data transparency to build stakeholder trust.

The report examines the November 29, 2024, draft text for 'Fish 2' negotiations at the WTO. It details a proposed hybrid approach combining a broad prohibition of subsidies that contribute to overcapacity and overfishing with a management-based exemption and special and differential treatment (SDT) for developing nations. Key provisions include a two-tiered system for demonstrating stock sustainability, specific rules for distant-water fishing, and a five-year review clause to potentially mandate quantitative subsidy reductions. The document highlights that while convergence is high, significant gaps remain regarding the duration of transition periods and the definition of artisanal fishing.

The report analyzes the incursion of private equity into private duty nursing (PDN), a critical service for medically complex individuals. It argues that the private equity business model—characterized by leveraged buyouts, roll-up strategies, and high debt—diverts Medicaid funds away from direct patient care to service debt and generate investor returns. Through case studies of Team Select Home Care and Aveanna Healthcare, the document illustrates how these financial pressures lead to staffing shortages, low wages, and compromised patient safety. It highlights the 'preferred payer' strategy used by Aveanna to deprioritize patients with lower-reimbursing payers and notes industry opposition to the CMS 80/20 pass-through rule. The report concludes with policy recommendations including antitrust enforcement, limits on healthcare debt, and the expansion of paid family caregiver programs.