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The document contains technical appendices for a report on reforming environmentally harmful subsidies (EHS). It introduces a 'Fiscal Pressure' indicator to identify countries where high debt and deficits create strong incentives for subsidy reform, and provides a stakeholder analysis mapping the influence and attitudes of businesses, governments, consumers, and civil society toward EHS reform.

The report argues that while Canadian federal infrastructure programs generally allow for natural infrastructure, significant design gaps—such as high funding thresholds, lack of capacity-building support, and a focus on new 'tangible capital assets' over existing ecosystem preservation—stymie widespread adoption. It evaluates programs like the ICIP, CCBF, and DMAF against 14 enabling criteria, finding that most fail to prompt or require the consideration of natural solutions. The report recommends a 'natural infrastructure-first' approach, differentiated support for rural and underserved communities, and the integration of natural infrastructure into housing and biodiversity policies to address interconnected crises.

The document analyzes how international agreements, regional legislation, and industry competition hinder the removal of fossil fuel subsidies in aviation and shipping. It argues that while fuel taxation is often restricted by bilateral agreements or regional directives like the EU's Energy Taxation Directive, emissions levies through the ICAO and IMO offer viable pathways to reduce greenhouse gas emissions and fund the transition to sustainable fuels.

The report examines the state of green public procurement (GPP) in South Africa, noting that while the country lacks dedicated GPP legislation, the Public Procurement Act of 2024 provides a new opening for sustainable development measures. It highlights successful subnational initiatives in the Western Cape and cities like Cape Town and Tshwane, but identifies systemic barriers including a 'fear of the auditor', high perceived 'green premiums', and limited capacity among small, medium, and micro enterprises (SMMEs). The authors recommend embedding GPP into national law, creating a centralized knowledge platform, and developing a robust monitoring and evaluation framework to track environmental outcomes.

The report examines the implementation of the EU and UK Carbon Border Adjustment Mechanisms (CBAMs) and the preliminary findings of Australia's Carbon Leakage Review. It highlights the shift from free allocation of emissions permits to border adjustments to prevent carbon leakage, where emissions reductions in one country are offset by increases elsewhere. The EU CBAM is set for full implementation by 2026, and the UK CBAM by 2027. Australia is considering a BCA as a 'robust underpinning' to its Safeguard Mechanism. The document also analyzes WTO discussions from 2020 to 2024, noting a transition from general concerns about protectionism and WTO compliance toward specific discussions on cooperation and interoperability.

The report provides a detailed analysis of the implementation of Carbon Border Adjustment Mechanisms (CBAMs) in the EU, UK, and Australia. It examines the transition from free allocations to border adjustments in the EU, the UK's planned 2027 launch, and Australia's ongoing carbon leakage review. Additionally, it tracks the evolution of multilateral discussions at the WTO, noting a shift from general concerns about protectionism toward specific technical cooperation and interoperability.

The report provides a comprehensive overview of carbon border adjustment mechanisms (CBAMs) as tools to prevent carbon leakage. It details the operational timelines and design features of the EU and UK mechanisms, analyzes a proposed Australian framework, and tracks legislative efforts in the US, Canada, and Taiwan. Additionally, it examines the evolving nature of CBAM discussions at the WTO, noting a shift from general concern toward specific design cooperation and interoperability.

The FAO and IISD have developed an early-stage screening tool for agribusinesses to assess the socio-economic and environmental impacts of potential investments. The tool ensures alignment with the CFS-RAI and international standards, covering areas such as land rights, food security, and environmental sustainability, while aiding compliance with EU deforestation and human rights legislation.

The IISD response to the DESNZ consultation argues that updated EIA guidance for fossil fuel projects should require the separate reporting of Scope 3, Category 11 emissions and the use of zero-emission baselines for new projects. It further recommends that the significance of emissions be assessed against science-based 1.5°C scenarios and the specific need for the project.

The briefing identifies five priority areas for Canada to eliminate fossil fuel subsidies: reforming major tax credits, addressing losses from the Trans Mountain Pipeline expansion, ending support for carbon capture and storage, stopping LNG infrastructure subsidies, and ensuring low-carbon funds do not benefit fossil fuel companies. It highlights a lack of transparency, noting Canada failed to publish a promised inventory of subsidies by December 2024. The document also details provincial-level subsidies, including fuel tax cuts and infrastructure support, and calls for a comprehensive inventory of all financial supports to the sector.

The report evaluates the "Freetown the Treetown" initiative, which aims to plant millions of trees to combat deforestation and climate change in Freetown. Using Sustainable Asset Valuation (SAVi), it analyzes two scenarios for planting trees by 2050, projecting significant net discounted benefits between USD 21.68 million and USD 26.45 million. The primary benefits include avoided infrastructure damage from natural hazards, job creation, and reduced loss of life, with a societal return of over USD 2 for every USD 1 invested.

The report evaluates the revitalization of Sherwan Hill Adventure Park in Abbottabad, Pakistan, as part of the Khyber Pakhtunkhwa Cities Improvement Project. Using the Sustainable Asset Valuation (SAVi) methodology, the analysis compares a nature-based infrastructure scenario—including reforestation and expanded green areas—against a business-as-usual scenario. The findings indicate that the project provides a significant return on investment, with every USD 1 spent yielding USD 2.49 in benefits over 30 years, totaling PKR 1.8 billion in avoided costs and gains across health, employment, property values, and climate resilience.

The report examines four case studies to illustrate strategies for integrating gender perspectives into mining operations. In the DRC, Kamoa Copper SA uses a tiered educational and training pipeline to increase female employment. In South Africa, Ivanplats leverages intersectional legislative frameworks to foster partnerships between national contractors and Black women-owned businesses. In Mauritania, Kinross Gold Corporation supports a women's sewing cooperative to diversify local income. In Chile, SQM co-established the Atacameña Women’s Alliance (AMA) to provide health and financial support through a participatory governance model. The document argues that combining direct employment, inclusive procurement, and community-led benefit agreements can transform mining's social impact and enhance the economic empowerment of marginalized women.

The IISD response to the DESNZ consultation argues for more rigorous standards in assessing Scope 3 emissions for offshore oil projects, specifically calling for the separate reporting of Category 11 emissions, the use of zero-emission baselines, and the assessment of significance based on 1.5°C science-based scenarios rather than as a proportion of global emissions.

The document assesses the effects of US Executive Order 14257, which introduced a 10% universal tariff and higher country-specific tariffs (11% to 50%) on imports from 190 countries. While mineral-exporting nations like Angola and South Africa may find relief through exemptions for oil and critical minerals, countries like Lesotho and Madagascar face severe economic risks, particularly in the textile sector. The analysis highlights a strategic divide: some nations seek bilateral deals, others aim for self-sufficiency, and a group of African WTO members are coordinating through the 'Friends of the System'. The authors argue that African nations should negotiate collectively under the African Union to protect regional integration and the African Continental Free Trade Area (AfCFTA) as the AGOA program faces expiration on September 30, 2025.

The guide defines conflict-sensitive Nature-based Solutions (NbS) as adaptation activities designed to increase the resilience of ecosystems and communities while accounting for the causes, actors, and dynamics of conflict. It warns that NbS can inadvertently exacerbate tensions by introducing economic burdens, restricting livelihood access, or creating perceived inequalities in benefit distribution. To mitigate these risks, the document advocates for a participatory process involving women and underrepresented groups to ensure co-design and ownership. The proposed framework for conflict-sensitive NbS follows a cycle of assessment, design, implementation, and monitoring, requiring a conflict analysis alongside traditional climate vulnerability and risk assessments to identify potential triggers and peacebuilding opportunities.

The EU Action on Policy Coherence for Adaptation and Resilience is a consortium-led initiative (HD, BF, and IISD) funded by the Service for Foreign Policy Instruments. Running from October 2025 to September 2028, the project aims to improve the alignment of regional and national policies on peace and climate adaptation in fragile contexts through methodology development, country-level implementation, a technical Help Desk, and the dissemination of lessons learned.

The Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) was established in February 2005 as a UN Type II partnership following the 2002 World Summit on Sustainable Development. It serves as a member-led platform for over 80 countries to advance sustainable development through the mining sector. The forum's central tool is the Mining Policy Framework (MPF), ratified in 2010 and updated in 2023, which provides a compendium of best practices across six pillars: laws, policies, and institutions; financial benefits; socio-economic benefits; post-mining transition; environmental management; and artisanal and small-scale mining. The IGF Secretariat has been hosted by the International Institute for Sustainable Development (IISD) since October 2015, with core funding provided by Canada and the Netherlands.

The Intergovernmental Forum on Mining, Minerals, Metals for Sustainable Development (IGF) was established in 2005 as a UN Type II partnership following the 2002 World Summit on Sustainable Development. It serves as a member-led platform for over 80 countries to promote good mining governance. The IGF's central tool is the Mining Policy Framework (MPM), which provides best practices across six pillars: laws, policies and institutions; financial benefits; socio-economic benefits; transition to post-mining; environmental management; and artisanal and small-scale mining. Since 2015, the International Institute for Sustainable Development (IISD) has managed the IGF Secretariat, with core funding from Canada and the Netherlands.

The IGF was established in 2005 as a UN Type II partnership to help resource-rich countries improve mining governance for sustainable development. It is guided by the Mining Policy Framework (MPF), which covers six pillars including environmental management and post-mining transition. Now comprising over 80 member nations, the IGF provides technical assistance and national assessments to align mining laws with sustainable development goals, with its secretariat hosted by the International Institute for Sustainable Development (IISD) and funded primarily by Canada and the Netherlands.