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This briefing outlines the history and current state of the WTO's Informal Working Group (IWG) on Micro, Small, and Medium-Sized Enterprises (MSMEs). It details the group's efforts to identify trade barriers and propose non-binding outcomes—such as improved access to information, trade finance, and the application of a "Small Business Lens" in regulation—to be presented at the Twelfth Ministerial Conference (MC12). The document also compares these efforts with SME provisions in regional trade agreements like the CPTPP and USMCA.

This briefing by the International Institute for Sustainable Development (IISD) explores options for establishing a voluntary peer-review process within the G-20 to advance the phase-out and rationalization of inefficient fossil-fuel subsidies. It analyzes the benefits of peer review as a 'soft law' tool, compares existing mechanisms in other international forums, and proposes specific structural options and reporting frameworks to balance mutual learning with accountability.

This report examines how increased transparency and a two-track approach—combining domestic accounting improvements with an international data-gathering regime—can accelerate the reform of fossil-fuel subsidies to support climate change and sustainable development goals.