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The document explains the OECD/G20 Pillar Two GloBE rules, which aim for a 15% global minimum tax on multinational enterprises (MNEs) with revenues over EUR 750 million. It details how top-up taxes are collected via the Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR), and how countries can pre-empt these by adopting a Qualified Domestic Minimum Top-Up Tax (QDMT). The guide analyzes the impact of GloBE on various tax incentives, providing a framework for countries to assess their exposure using country-by-country (CBC) reporting. It also addresses legal barriers to tax reform, specifically fiscal stabilization clauses in investment contracts and protections under Bilateral Investment Treaties (BITs), such as the Fair and Equitable Treatment (FET) standard.

The report finds that women represent only about 10% of the Zambian mining workforce, primarily in support roles. Despite national policies like the Gender Equity and Equality Act of 2015, the sector suffers from a 'gender-blind attitude', persistent sexual harassment, and significant data gaps. The authors recommend standardizing gender-disaggregated data collection, promoting STEM education for girls, and implementing specific retention strategies to address the gender pay gap and structural barriers.

The report analyzes women's participation in large-scale mining across 12 countries, finding that while female employment is slowly increasing, the sector remains highly masculinized with significant structural barriers. Women often possess higher general educational attainment than men but lack the specific technical and vocational qualifications required for core operational roles. The report identifies a 'leaky pipeline' where women exit the workforce at younger ages, often due to non-inclusive working conditions, lack of childcare, and sexist corporate cultures. It further examines how disruptive technologies (AI, automation) and the energy transition (demand for critical minerals) will reshape the labor market, warning that without targeted upskilling, women may be disproportionately displaced from clerical and low-skill roles while remaining excluded from high-skill digital and technical positions. The document concludes with policy recommendations for governments and companies to implement gender-responsive strategies, pay equity reviews, and inclusive health and safety standards.

The report establishes a baseline for women's employment in large-scale mining across 12 countries, finding that while female participation is slowly increasing, the sector remains heavily masculinized with significant structural barriers. Women are often concentrated in administrative roles and face a 'leaky pipeline' where they leave the industry at earlier career stages than men. The document highlights a paradox where women in mining often have higher formal education levels than men but lack the specific technical and vocational certifications required for high-paying operational roles. It further analyzes how the 'mine of the future'—characterized by automation, digitalization, and decarbonization—could either marginalize women further due to a digital divide and STEM gaps or provide new opportunities in environmental engineering and remote operations. The report concludes with policy recommendations for governments and companies to improve gender-responsive data collection, workplace safety, and inclusive skill-development programs.

The research paper examines the role of climate change literacy in Africa, highlighting a significant gap in public understanding of the human causes of climate change despite high perceptions of its impacts. It argues that increasing literacy—particularly for women and vulnerable populations—is essential for informed adaptation decisions, reducing vulnerability, and achieving the UN 2030 Sustainable Development Goals. The paper emphasizes the need for localized climate data, early warning systems, and the integration of climate literacy into education and policy to manage risks such as climate-forced migration and economic disruptions in sectors like hydropower.

The report analyzes the intersection of climate-resilient infrastructure and gender disparities in 19 African countries. It identifies how climate change disproportionately affects women—increasing labor burdens for food, water, and energy—and how inadequate infrastructure exacerbates these vulnerabilities. The document provides detailed socioeconomic profiles for several countries, including Benin, Cameroon, Chad, and Nigeria, highlighting gaps in education, financial inclusion, and political representation. To mitigate these risks, the ICRF proposes a three-component strategy involving blended finance, capacity building, and policy interventions, with specific entry points for gender mainstreaming such as prioritizing women-led companies in procurement and collecting sex-disaggregated data.

AFRODAD supports the New York Taxpayer and International Debt Crises Protection Act as a necessary tool to ensure private creditors contribute to debt relief for African nations. The organization notes that 23 African countries are currently in or at high risk of debt distress, a situation exacerbated by the COVID-19 pandemic, the climate emergency, and the Ukraine-Russia conflict. AFRODAD argues that commercial credit via sovereign bonds is a primary driver of these crises, particularly in countries like Ghana, Zambia, and Kenya, and advocates for a reformed global debt architecture to prevent widespread defaults.

The document examines the constraints of the current international finance architecture for Africa, noting that between 2016 and 2020, the continent received only $19.5 billion in climate funding against annual adaptation needs of $30-50 billion. It proposes that the G20 can bridge this gap by developing green finance taxonomies, promoting risk sharing through multilateral development bank guarantees, and facilitating carbon pricing. The author advocates for the use of debt-for-climate swaps to alleviate debt burdens while funding nature conservation and the expansion of Just Energy Transition Partnerships (JETPs), citing the South African model. Additionally, the paper highlights the role of natural gas as a transition fuel and the importance of investing in the AFOLU sector, which contributed 56% of Africa's total emissions in 2016.

The Jasiri Gender Bond, launched in February 2022, mobilised USD 32 million to support women-led businesses in Tanzania, particularly in agriculture, retail, education, and male-dominated sectors like mining and energy. The bond was oversubscribed by 197% and became the first Sub-Saharan bond listed on the Luxembourg Green Exchange. A case study of High Quality Tanzania demonstrates how Jasiri loans enabled a feminine hygiene product importer to increase turnover to over TZS 10 Billion ($3.9 million) and expand operations internationally.

The document examines the gap in climate change literacy in Africa, noting that while perception of climate impacts is high, understanding of human causes is low. It highlights a significant gender gap in literacy and argues that enhancing public understanding, combined with improved climate services and early warning systems, is essential for informed decision-making regarding livelihoods, infrastructure, and climate-induced mobility.

The Stockholm Environment Institute (SEI) 2022 Annual Results Report details the organization's progress across three impact areas: reducing climate risk, promoting sustainable resource use and resilient ecosystems, and improving health and well-being. Key achievements include contributing to the COP27 decision to establish a loss and damage fund, developing the Global Environmental Impacts of Consumption (GEIC) indicator adopted at COP15, and implementing water management master plans in Bolivia. The report highlights the use of digital tools like LEAP, WEAP, and Trase to inform policy in various regions, including Africa, Asia, and Latin America. Organizationally, SEI reports an increase in scientific publications, a diversification of funding sources, and the implementation of a global monitoring, evaluation, and learning (MEL) procedure.

The European Green Deal (EGD) offers the African private sector significant opportunities in green hydrogen production and the supply of critical raw materials, driven by the EU's need for energy security and supply chain diversification. While various funding instruments like InvestEU and the Global Gateway Africa-Europe Investment Package exist, the report warns of a potential 'unequal partnership' where Africa remains a mere resource supplier. It emphasizes the need for African stakeholders to proactively engage in technology transfer and co-creation to avoid lock-in effects and ensure inclusive growth.

The document explores how the European Green Deal (EGD) creates opportunities for the African private sector, particularly in green hydrogen and critical minerals, while warning against a return to a resource-supplier relationship. It details various EU funding mechanisms, technology transfer possibilities, and capacity-building programs, providing recommendations for African governments and companies to proactively engage with the EU to ensure an equal partnership.

The document analyzes GPS collar data from 291 elephants to identify movement patterns and corridors across the KAZA TFCA. It finds that while 44% of collared elephants engage in transboundary movements, border fences act as almost complete barriers to females. The report identifies three types of micro-corridors—water-related, fence-channeled, and human-modified pinchpoints—and highlights significant threats including physical barriers, land use change, human-elephant conflict, and poaching. It recommends a combination of fence reviews, community-led corridor designation, and holistic human-elephant conflict management to maintain the connectivity of the world's largest elephant population.

The document argues that current debt management frameworks used by the IMF and World Bank are insufficient and often counterproductive, contributing to a 'New Debt Crisis' in Africa. It highlights that Africa's total debt reached US$1.13 trillion by 2024, with a shift toward costlier non-concessional loans from private creditors and China. The analysis finds that tools like the Debt Sustainability Framework (DSF) rely on faulty premises, ignoring national assets and human rights obligations while promoting austerity. The brief concludes with recommendations for a UN-led debt workout mechanism, improved transparency, and the establishment of an African Financial Stability Mechanism.

The document analyzes the complexities of African sovereign debt contracts, highlighting power imbalances in negotiations, the risks of non-disclosure clauses, and the dangers of collateralizing public assets. It argues for the development of Africa-specific model contracts and the inclusion of flexible clauses to handle crises, such as climate-resilient debt clauses, to protect the interests of African citizens and governments.

The report outlines the transition of South Africa's automotive industry toward electric vehicles, highlighting key opportunities in public transport, micro-mobility, private passenger vehicles, and lithium-ion cell manufacturing. It emphasizes the pressure from the European Union's 2035 ban on internal combustion engine vehicles to drive local production and the role of South Africa's mineral reserves in the battery value chain.

The document advocates for a Universal Basic Income Guarantee (UBIG), defined as a government commitment to ensure all adults receive a regular payment sufficient to meet basic needs. It argues that UBIG is not merely a safety net but a tool for economic empowerment and growth. Evidence from Kenya, Zambia, Mexico, and Namibia is cited to show that guaranteed income allows people to invest in education, start small businesses, and increase agricultural production. Furthermore, the text highlights a 'multiplier effect' where cash transfers stimulate local economies, citing examples from Ghana and Zambia where spending by low-income recipients boosted local business activity and overall national income.

The guidance notes support the implementation of the IGF Mining Policy Framework across six pillars: Laws, Policies, and Institutions; Financial Benefits; Socio-economic Benefits; Environmental Management; Post-Mining Transition; and Artisanal and Small-Scale Mining. It provides specific recommendations for governments to regulate mining activities, optimize fiscal revenues, protect human rights and the environment, and manage the transition after mine closure.

The IGF Mining Policy Framework Guidance 2023 outlines six pillars for sustainable mining governance. It emphasizes the creation of transparent legal frameworks, the optimization of public revenues through progressive fiscal regimes, and the promotion of local socioeconomic benefits with a strong focus on gender equality and indigenous rights. The guide details environmental standards for air, water, and biodiversity, mandates rigorous mine closure planning with financial guarantees, and provides specific strategies to formalize and support artisanal and small-scale mining (ASM) while eliminating harmful practices like child labor and mercury use.