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3,753 documents from International Institute for Sustainable Development
Manitoba’s Path to Net Zero: A blueprint for a sustainable and secure provincial economy
The IISD supports Manitoba's 'Path to Net Zero' plan as a framework for a low-carbon economy, praising the creation of a Climate Change Committee of Cabinet and the focus on Indigenous partnerships. However, the IISD emphasizes the need for detailed implementation plans and warns that carbon capture and storage (CCS) may be an expensive alternative to other emissions reduction opportunities.
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Document type: Statement
Sustainable Asset Valuation of the Nature-Based Infrastructure Transformation Program for Kisumu, Kenya
The Nature-Based Infrastructure (NBI) transformation program in Kisumu, Kenya, integrates agroforestry, sanitation, and fisheries to restore the Lake Victoria basin. A Sustainable Asset Valuation (SAVi) assessment indicates that an integrated approach could generate USD 940 million in net benefits over 26 years, yielding approximately USD 3 for every dollar invested. Key economic drivers include USD 480 million in avoided health costs through improved sanitation and USD 62.85 million in carbon valuation, which exceeds the program's capital expenditures.
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Document type: Report
Mapping India’s State-Level Energy Transition: Chhattisgarh
The report finds that Chhattisgarh remains deeply dependent on fossil fuels, with government subsidies for coal and oil and gas being four times higher than those for clean energy in FY 2024. While the state has a vision to reach 66% renewable energy by 2047, current public investment is dominated by thermal power expansion and electricity price supports. Energy revenues, which make up 22% of the state's total receipts, are primarily driven by oil and gas VAT and coal royalties, leaving the state vulnerable to the national energy transition.
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Document type: Report
Business Plan Template for Agricultural Cooperatives in Cambodia to Advance Sustainability
The guide offers a structured framework for Cambodian agricultural cooperatives to develop business plans that address systemic challenges such as limited capital, poor leadership, and climate vulnerability. It emphasizes the integration of sustainability goals—aligned with the ASEAN Guidelines on Promoting Responsible Investment in Food, Agriculture and Forestry (ASEAN-RAI) and voluntary sustainability standards (VSSs)—to help cooperatives access new markets and investments. The template covers business overview, governance, market planning, production, financial management, and risk mitigation.
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Document type: Guide
Phasing out plan for fossil fuel subsidies
The Netherlands is implementing a multi-level approach to phase out fossil fuel subsidies, focusing on international cooperation through the COFFIS coalition and EU-wide mechanisms like the EU ETS and CBAM. Nationally, the government uses an 'external costs approach' to identify price gaps, which amounted to a fossil subsidy of 18.0 billion euros in 2024. The plan includes raising energy taxes on natural gas through 2030, introducing a differentiated air passenger tax in 2027, and phasing out specific exemptions for greenhouse horticulture and coal use. However, several subsidies remain due to international treaties (e.g., the Energy Taxation Directive) or concerns over carbon leakage and social fairness.
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Document type: Report
Uitfaseerplan fossiele brandstofsubsidies
The Netherlands is implementing a 'Whole of Government Approach' to phase out fossil fuel subsidies, focusing on international cooperation through the COFFIS coalition and EU-level mechanisms like the EU-ETS and CBAM. Nationally, the government uses an 'external costs approach' to identify pricing gaps, which amounted to a fossil subsidy of 18.0 billion euro in 2024. The plan details specific phase-out paths for various tax exemptions and subsidies, while identifying several others that remain unchanged due to international treaties or socio-economic considerations.
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Document type: Report
Innovative Financial Instruments for the Mobilization of Private Sector Investment in Climate Change Mitigation and Adaptation in Developing Countries
The report examines eight innovative financial instruments—including the Adaptation Benefit Mechanism, biodiversity credits, carbon taxes, carbon trading, credit guarantees, debt-for-nature/climate resilience swaps, pooled investment funds, and sovereign green/sustainability-linked bonds—to bridge the climate finance gap in developing countries. It identifies common barriers such as limited institutional capacity, lack of robust project pipelines, and underdeveloped local capital markets. The document emphasizes that while these instruments can signal a government's commitment to climate action, their success depends on a supportive enabling environment characterized by effective leadership, clear taxonomies, and robust climate data. For least developed countries (LDCs), the report suggests a phased approach, first strengthening basic financial and legal prerequisites before focusing on 'climate investability'. It concludes with specific recommendations for donors and development partners to provide technical assistance, anchor investments, and pilot projects to scale up private sector mobilization.
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Document type: Report
Fuel Taxation in Aviation
The report analyzes 32 Air Service Agreements (ASAs) among COFFIS member states to identify legal obstacles to taxing aviation fuel. It finds that while the Chicago Convention does not prohibit such taxes, many bilateral ASAs contain prohibitions or non-discrimination clauses that require reform. The authors propose a 'Joint Agreement' as a multilateral mechanism to bulk-amend these treaties. For EU states, the Energy Taxation Directive (ETD) remains a primary structural barrier, though international agreements can override it. The report also estimates that taxing three specific UK flight routes could generate up to USD 3.1 billion in revenue.
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Document type: Report
An Industrial Policy Renaissance
The report examines the 'renaissance' of green industrial policy, defining it as government intervention to achieve environmental goals alongside economic growth. Through case studies of China, the US, the EU, Canada, Brazil, and South Korea, it highlights a shift toward interventionism driven by climate urgency and geopolitical rivalry. The authors argue that while these policies can accelerate decarbonization and lower technology costs globally, they risk increasing international inequality, creating market distortions, and triggering trade conflicts, particularly for developing nations with limited fiscal capacity.
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Document type: Report
Tax Considerations for Critical Minerals Value Addition
The report argues that tax incentives for critical mineral value addition are secondary to primary non-tax enablers such as infrastructure, regulatory stability, and clear national strategies. It analyzes the value chains of copper, lithium, and nickel, noting that while production-based, cost-based, and profit-based tax incentives can attract investment, they risk revenue loss if projects are not commercially viable. The document highlights varied national approaches, such as Indonesia's nickel export bans and Australia's production tax credits, and recommends rigorous financial modelling to ensure that downstream incentives do not result in a net loss of government revenue compared to raw ore exports.
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Document type: Report
Considérations fiscales relatives à l’accroissement de la valeur ajoutée des minéraux critiques
The report argues that fiscal incentives are secondary to 'primary' non-fiscal conditions—such as stable regulatory frameworks, reliable energy and transport infrastructure, and clear national strategies—which are essential for the commercial viability of mineral processing. Using case studies from countries like Indonesia, Australia, and Zambia, it examines tools such as variable royalty rates, investment tax credits, and export restrictions. It warns that without rigorous economic modelling, policies like export bans or tax holidays can lead to significant revenue losses, deterred investment, or the support of commercially unviable projects.
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Document type: Report
Non-Metallic Mining: Building the case for tailored tax and royalty regimes
The report argues that non-metallic minerals—such as sand, gravel, and potash—differ from metallic minerals due to lower revenue potential, stronger domestic economic linkages, and a lack of benchmark prices for many varieties. It proposes a typology for royalties and transfer pricing based on a mineral's export propensity, price volatility, and the availability of benchmark prices. Key recommendations include using unit-based royalties for low-value construction materials to minimize administration costs, and ad-valorem royalties for high-value exports like graphite and potash to maximize revenue. The document also addresses cross-cutting issues such as environmental taxation, the formalization of artisanal mining through lower tax burdens, and the risks associated with tax incentives and export restrictions.
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Document type: Report
How Can the World Trade Organization Foster Climate-Resilient Food Systems in Least Developed Countries?
The document argues that while WTO rules provide policy space for LDCs to build climate-resilient agriculture, these countries often lack the financial and technical capacity to utilize them. It recommends targeted assistance through Aid for Trade to design compliant subsidies, mapping of climate technologies to facilitate TRIPS-compliant transfers, and the establishment of exemptions for LDCs from food and fertilizer export bans to ensure food security amid climate shocks.
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Document type: Policy brief
Holding Course, Missing Speed
The report finds that while CETP members reduced international fossil fuel finance by up to 78% to USD 4.7 billion in 2024, the scale-up of clean energy finance remains slow, with only USD 3.2 billion in increases compared to 2019–2021. It highlights that less than one-fifth of funds shifted from fossil fuels were redirected to clean energy and calls for a collective target of at least USD 42 billion for clean energy finance in emerging markets and developing economies.
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Document type: Report
The Right to be Forgotten: Balancing Privacy and the Public's Right to KnowS Know
The September 2025 Carbon Minefields monitor reports that while licensing activity may decline slightly compared to 2024, significant global expansion continues. In August 2025, 8,700 square kilometers of acreage were awarded, with oil and gas volumes reaching their highest point for this stage of the year in five years. Over the past 12 months, 492 new licences were awarded, which could emit 1,777.8 MtCO2 if fully combusted. National oil companies (NOCs) are key drivers, acquiring over one third of these licences and accounting for half of global production. Future outlooks indicate 77 licences currently open or under evaluation and 454 additional blocks in planning, with China having the largest planned block emissions at approximately 2,670.4 MtCO2.
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Document type: Research paper
Tracking Progress: MEL in NAP Processes
The report assesses the integration of monitoring, evaluation, and learning (MEL) systems within National Adaptation Plans (NAPs) across 62 countries. It finds that while most NAPs acknowledge MEL implementation, few provide concrete timelines, and less than half incorporate gender-responsive indicators. The document emphasizes that MEL is essential for assessing adaptation effectiveness, ensuring accountability, and fulfilling international reporting requirements under the Paris Agreement.
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Document type: Report
The Use of Green Tax Incentives for Renewable Energy Deployment in Emerging and Developing Countries
The report examines the use of green tax incentives—such as income tax holidays and import duty relief—to address a USD 2.2 trillion annual investment gap in emerging and developing economies. It argues that while these tools can redirect capital toward climate-aligned projects, profit-based incentives often fail early-stage projects, and poorly designed measures can erode public revenue without generating meaningful investment.
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Document type: Report
Launching a Loss
The report estimates that public support for British Columbia's LNG sector will reach CAD 3.93 billion by 2031, including CAD 1.62 billion in federal public finance and CAD 2.16 billion from the BC government. It argues that these subsidies, provided through tax rules, preferential electricity rates, and infrastructure funding, de-risk private investment in projects that may become stranded assets due to global supply gluts and the energy transition. The document calls for the elimination of domestic fossil fuel finance, the enforcement of net-zero requirements by 2030, and increased transparency in reporting government funding.
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Document type: Report
Submission to the OECD Public Consultation on Possible Positive Contributions of Investment Agreements to Achieving Climate and Environmental Goals
The International Institute for Sustainable Development (IISD) argues that investment treaties must evolve from static instruments of investor protection into policy tools that address specific climate challenges. The submission outlines a three-step framework: assessing the realistic capabilities and limitations of treaties, identifying specific climate-related policy problems (such as energy sector bottlenecks and fossil fuel subsidies), and determining avenues for positive contributions, including enhancing transparency, requiring responsible business conduct, and facilitating cross-border cooperation.
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Document type: Statement
Launching a Loss
The report finds that by 2031, total federal and provincial support for the BC LNG sector will amount to CAD 3.93 billion. This support includes CAD 1.62 billion in federal public finance and CAD 2.16 billion in provincial support through foregone revenue, reduced electricity rates, and enabling infrastructure. The authors argue that these subsidies shift risk from the private sector to the public and undermine British Columbia's climate targets by failing to uphold the polluter pays principle.
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Document type: Report