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The document explains the mechanics of the GloBE rules, which aim to ensure large multinational enterprises (MNEs) pay a minimum effective tax rate of 15%. It outlines three primary response options for developing countries: introducing a locally collected minimum tax (either a Qualified Domestic Minimum Top-up Tax or a general national minimum tax), reviewing and reforming tax incentives that lower the effective tax rate below 15%, or focusing on other priorities if the impact is negligible. The guide also provides a step-by-step methodology for assessing a country's exposure based on available data and analyzes legal obstacles, such as fiscal stabilization clauses in investment contracts and Bilateral Investment Treaties (BITs), that may hinder tax reforms.

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 African Peer Review Mechanism (APRM) was established in 2003 to promote good governance through peer reviews and National Programmes of Action. While it has expanded to 43 member states and seen a leadership-driven turnaround under CEO Prof Eddy Maloka since 2016, the mechanism faces challenges including slow throughput, delayed publication of reports, and a lack of progress in governance outcomes. Data from the Ibrahim Index of African Governance and Afrobarometer suggest that governance on the continent has remained steady or declined despite the APRM's efforts.

Mountain Harvest works with 850 farmers in Mount Elgon, Uganda, to bypass commodity pricing through organic certification and premium coffee production. To combat climate-driven threats like droughts and mudslides, the organisation promotes regenerative agriculture and income diversification via macadamia, avocados, and rabbit rearing. Additionally, Mountain Harvest is addressing the poverty of female hand sorters by providing more stable employment and exploring micro-loan opportunities.

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.

ENGIE Equatorial piloted 15 electric outboards powered by Li-ion batteries for fishing on Lake Victoria, Uganda. The project demonstrated that while equipment costs are high, economic viability is possible, with fishermen seeing operation cost reductions of 20-60% and gasoline savings of 1,628 to 2,750 litres per boat annually. Technical challenges included equipment damage from heavy use and difficulties with battery-swapping logistics, leading to recommendations for more robust hardware and battery modules weighing no more than 30 kg.

The report argues that current global economic responses to COVID-19, the war in Ukraine, and the climate crisis have been too focused on short-term stabilisation and stimulus rather than long-term structural reform. It highlights that only 18% of the USD 14.6tn allocated to COVID-19 recovery in 2020 was green spending, and that such investments have been concentrated in wealthier nations and focused primarily on decarbonisation. The authors advocate for a 'systems mind-set' that integrates circular economy principles, nature-based solutions, and just transition policies. Key recommendations include the use of debt-for-nature swaps, increased multilateral funding for the Global South, and the implementation of a 'Green Structural Recovery Menu' featuring fiscal reforms and the phasing out of fossil fuel subsidies.

The report documents diverse community-led climate adaptation efforts across Africa, Asia, and Latin America, emphasizing the role of ecosystem restoration, circular economies, and gender equality. It highlights that while local actors are innovative and entrepreneurial, they are often hindered by rigid top-down funding requirements, lack of land tenure, and systemic inequalities. The document advocates for a paradigm shift in climate finance toward patient, predictable, and accessible funding that recognizes the holistic needs of vulnerable populations, including their psychosocial well-being and human rights.

The document reviews CEDAW's 2022 activities, noting that the committee issued climate-related recommendations or questions to 30 out of 49 States considered, with a primary focus on disaster risk reduction and adaptation over mitigation. It highlights specific concerns regarding fossil fuel extraction in Uganda and Namibia and details General Recommendation No. 39, which emphasizes the rights of Indigenous women and girls to free, prior and informed consent regarding extractive and climate projects on their territories.

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 is a detailed guide for governments to regulate the mining sector sustainably. It is organized into six pillars: laws and institutions, financial benefits, socio-economic benefits, environmental management, mine closure transition, and artisanal and small-scale mining (ASM). The framework emphasizes transparency, gender equality, human rights, and the protection of indigenous peoples. Key recommendations include the use of integrated environmental and social impact assessments (ESIAs), the establishment of robust financial assurance for mine closures, and the formalization of the ASM sector to reduce poverty and environmental harm. It specifically advocates for the elimination of mercury in ASM and the implementation of free, prior, and informed consent (FPIC) for indigenous communities.

The document examines the 'regionalisation' of peacekeeping in Africa, noting that troops from countries bordering crisis zones now constitute a significant portion of UN and AU missions. While these countries possess local knowledge, the authors argue that their involvement often prioritises national interests and 'collective defence'—the alliance against identified enemies—over the 'collective security' goal of addressing root causes. This shift is characterised by extreme militarisation and a lack of political strategy, which the authors suggest erodes the principles of impartiality and neutrality in peacekeeping.

The document examines the nexus between climate change, human mobility, and development in Africa, highlighting that while mobility can be a strategic adaptation tool, current funding and policy frameworks are inadequate. It identifies significant barriers, including a bias toward mitigation over adaptation, a lack of institutional knowledge, and the politicization of migration. The brief recommends that development actors and national governments mainstream climate-linked mobility across sectors and adopt a diverse range of financial instruments to support people who are staying, moving, or on the move.

The document argues that while Chinese lending is not the primary cause of Africa's debt distress, specific features of the 'China model'—including lack of transparency, resource-backed loans, and the exclusion of collective restructuring clauses—exacerbate financial vulnerabilities. It highlights how these factors, combined with broader economic shocks, can lead to socio-economic instability, reduced spending on essential services, and increased risks of conflict. The brief recommends enhanced loan transparency, the adoption of legally binding reporting protocols, and improved national debt management to protect human security and development.

The Global Resilience Partnership (GRP) reports on its 2022 efforts to bridge funding and measurement gaps in climate resilience. Key activities include the Innovative Finance for Resilience initiative in Uganda and Sudan, the RAIN Challenge for agriculture in East Africa, and the launch of the PREPARE Call to Action for the private sector at COP27. The GRP also coordinated the COP Resilience Hub, which engaged 15,000 people, and advanced South-to-South Resilience Academies focusing on food systems in southern Africa and Loss and Damage in South Asia.

The Twezimbe Women’s Group in Uganda's Kalungu district adopted a solar power irrigation system to mitigate the impact of drought and unpredictable rainfall on their horticultural projects. Despite initial losses and challenges with land access and pests, the group diversified their crops and established a year-round production cycle to support their catering business. The group now advocates for increased financial support, capacity building for value addition, and gender-sensitive adaptation strategies.

The Resilient Agriculture Innovations for Nature (RAIN) challenge, a partnership between the Global Resilience Partnership (GRP) and Shockwave Foundation, supports agricultural entrepreneurs in East Africa. The program identifies seed-level innovative ideas that build resilience and protect biodiversity, providing winners with mentoring, leadership training, and investment brokering to make their projects 'funding-ready'. Between 6 and 10 winners will be selected based on criteria including impact, innovation, equity, and profitability, receiving support from March to December 2023 and potential next-stage funding for implementation and scaling.

The E4N partnership, a collaboration between the Green Economy Coalition, Capitals Coalition, Green Growth Knowledge Partnership, and WWF France, worked to make 'natural capital-based green economies' a global best practice. The partnership focused on creating tools for measuring nature's value, convening multistakeholder networks, and advocating for the inclusion of nature in economic decision-making. Key achievements include the development of the Green Economy Tracker, the establishment of Business for Nature, and the integration of natural capital into the EU Green Deal and African development finance. While the report notes a shift toward 'nature-positive economies,' it highlights persistent challenges in data quality and capacity, as well as a gap between government rhetoric and actual policy implementation during COVID-19 green recovery efforts.

The document examines the gap between scientific recognition of transboundary climate risks and the current local focus of multilateral adaptation finance. It proposes a shift toward 'systemic resilience' to address risks that cross borders via shared ecosystems, trade, and financial flows.

The International Institute for Sustainable Development (IISD) issued a statement honoring the life and career of Ciata Bishop, an international trade and investment lawyer and former Liberian government official. Bishop served as an advisor to IISD, contributing her expertise to the development of a model contract for responsible investment in agriculture and conducting workshops for government officials on contract farming and international investment agreements. Her work focused on ensuring that agricultural investments are conducted sustainably and with the involvement of affected communities.