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The iCRA project (January 2025–December 2026) seeks to strengthen the evidence base for intersectional approaches to climate change adaptation. By piloting intersectional climate risk assessments (CRAs) in Nepal and South Africa, the project analyzes how overlapping systems of inequity—such as racism, ableism, and caste-based discrimination—influence vulnerability to climate hazards. The project utilizes knowledge co-production with partners serving marginalized groups to generate recommendations for policy-makers and practitioners.

The paper analyzes the economic consequences of US Executive Order 14257, which introduced universal and country-specific tariffs on imports from 190 territories. While many African nations face a 10% universal tariff, 20 countries face higher rates ranging from 11% to 50%, with Lesotho most affected. The authors highlight the vulnerability of textile industries in Lesotho and Madagascar and the uncertainty surrounding the African Growth and Opportunity Act (AGOA), which expires on September 30, 2025. The document advocates for a coordinated regional response via the African Union and the African Continental Free Trade Area to mitigate economic risks and negotiate bilateral or sectoral agreements.

The report examines the criticality of six priority minerals—copper, lithium, manganese, neodymium, nickel, and silicon—essential for India's clean energy transition. It analyzes the global value chain, highlighting China's dominance in midstream processing and the geographical concentration of reserves. The document forecasts India's CETM demand up to 2050, identifies systemic gaps in domestic exploration and refining, and evaluates international policy responses. It concludes with strategic recommendations to enhance India's mineral security through domestic exploration, international cooperation via partnerships like the Mineral Security Partnership (MSP), and the promotion of circular economy practices and ESG standards.

The report examines the value chains of six critical energy transition minerals (CETMs): copper, lithium, manganese, neodymium, nickel, and silicon. It details global production and reserves, processing technologies, and the dominant role of China in refining and processing. For India, the document highlights a significant gap between domestic mineral resources and the demand required for low-carbon technologies, emphasizing the need for localized refining, increased private investment, and strategic international partnerships to reduce import dependence.

The report examines the prevalence and impact of mining tax incentives in Africa, concluding that they are largely ineffective at attracting foreign direct investment (FDI) and instead facilitate revenue loss and illicit financial flows. It highlights that factors such as mineral quality and political stability are more critical to investors than tax breaks. The document argues for a shift toward performance-based incentives, the adoption of the OECD/G20 global minimum tax, and regional tax harmonization to prevent a 'race to the bottom' and support the goals of the Africa Mining Vision.

The report analyzes the prevalence and effects of tax incentives in Africa's mining sector, concluding that these measures frequently result in substantial public revenue losses and encourage aggressive tax avoidance. It argues that mining investments are driven more by resource quality and political stability than by tax breaks. The document recommends that African nations move away from generous, contract-based incentives and instead adopt regional tax harmonization and targeted, time-limited incentives linked to specific development goals, such as mineral processing and the energy transition.

The document defines ring-fencing as a limitation on the consolidation of income and deductions across different projects or activities for tax purposes. It argues that while ring-fencing can discourage investment in marginal ore bodies and increase compliance costs, it is essential for capturing economic rents, preventing permanent revenue loss from unsuccessful exploration, and mitigating BEPS practices. The guide recommends ring-fencing by mining licence area and suggests that profit-based taxes like Resource Rent Tax (RRT) and Additional Profit Tax (APT) must be ring-fenced to be effective. It also provides technical recommendations on apportioning indirect and general expenditures, suggesting that capital expenditure (CapEx) is a more effective allocation key than production volumes to avoid tax deferral.

The document examines the use of ring-fencing—the limitation of consolidating income and deductions across different mining projects or activities—as a tool for governments to ensure timely tax collection and protect the tax base. It analyzes the trade-offs between accelerating state revenue and potentially disincentivizing investment, particularly in marginal deposits. The guide provides detailed design options, such as ring-fencing by mining license area, activity type (upstream vs. downstream), or specific project, and offers recommendations on allocating indirect costs and managing transfer pricing risks. It also discusses exceptions for unsuccessful exploration costs to balance revenue goals with the need to attract exploration investment.

The document examines 'ring-fencing'—the practice of limiting the consolidation of revenues and deductions for different activities or projects undertaken by the same taxpayer—as a tool for governments to protect the mining tax base. It analyzes the trade-offs between accelerating public revenue and potentially discouraging investment, particularly in marginal deposits. The guide details various design options, such as ring-fencing by mining license area, activity (upstream vs. downstream), or separating mining from non-mining activities. It also provides practical recommendations on allocating indirect and general expenses, managing national transfer pricing risks, and handling permanent losses from unsuccessful exploration to balance revenue needs with investment incentives.

The report details a year of significant friction in global environmental governance, where geopolitical fragmentation and a UN liquidity crisis hindered consensus on critical issues like fossil fuel phase-out and a plastics treaty. Despite these setbacks, it highlights successes in ozone recovery, the growth of renewable energy, and the establishment of the Intergovernmental Science-Policy Panel on Chemicals, Waste and Pollution. It emphasizes the need for synergies between multilateral environmental agreements and a shift toward more accountable, integrated national reporting to improve efficiency amid shrinking budgets.

The IISD's State of Sustainability Initiatives (SSI) provides research and strategic advice to improve voluntary sustainability standards (VSSs) and promote sustainable production, consumption, and trade. Its strategy focuses on improving VSS design, increasing synergies between standards and policy, and enhancing transparency for small-scale farmers and MSMEs. The program offers services including benchmarking, policy formulation, and implementation support through pilots and training.

The report evaluates the 'One School, 5 Hectares of Forest' initiative in Côte d'Ivoire, specifically a project at Collège moderne de Bougousso. Comparing Nature-Based Infrastructure (NBI) against grey infrastructure and business-as-usual scenarios, the assessment finds that reforestation provides a return of USD 7.50 in benefits for every USD 1 invested. These benefits include carbon sequestration, avoided flood damages, and USD 4,100 in additional income from agroforestry, which supports women's cooperatives.

The report argues that multilateral development banks (MDBs) are critical for shifting the infrastructure sector—which accounts for 79% of global greenhouse gas emissions—toward low-carbon practices. While MDBs are increasingly integrating sustainability into procurement policies, they face obstacles such as the limited capacity of borrowing countries and varying market readiness. The document recommends that MDBs expand capacity-building, improve monitoring systems, and facilitate technology transfer to accelerate the decarbonization of global supply chains.

The report evaluates the financial viability of five clean energy technologies in India: battery energy storage systems (BESSs), solar photovoltaic (PV), electric vehicles (EVs), offshore wind, and green hydrogen (GH2). While current subsidies are sufficient for solar PV and BESSs, significant funding gaps remain for offshore wind and green hydrogen. The analysis suggests that while the government does not need to fund the entire cost gap due to potential private sector catalysis, international climate finance and policy reforms are essential to meet 2030 goals.

The report argues that while artisanal and small-scale mining (ASM) is a significant but overlooked contributor to the global supply of critical minerals, realizing its full potential requires major policy and regulatory shifts to formalize the sector and mitigate environmental destruction.

The report evaluates the Nutrition Sensitive Agriculture Capacity and System Strengthening (NSA CASE) project (2019–2024) in Ethiopia's Oromia, Amhara, and Somali regions. Using the Sustainable Asset Valuation (SAVi) methodology, the analysis finds that investing in nature-based infrastructure—such as drought-tolerant crops, perennial fruit trees, and moisture-harvesting technologies—can yield a return of up to USD 2.37 for every USD 1 invested over 26 years. This total benefit is estimated at USD 46 billion (ETB 5,161 billion), encompassing avoided costs from floods and droughts, increased agricultural productivity, carbon storage, and reduced malnutrition.

Peru is implementing a four-phase roadmap to operationalize a monitoring and evaluation (M&E) system for its climate change adaptation efforts. The system tracks 84 adaptation measures across seven priority sectors: water, agriculture, fisheries and aquaculture, forest, health, tourism, and transport. A central feature of the system is the alignment between the national adaptation plan (NAP), the nationally determined contribution (NDC), and other national policies, with NAP measures being derived from the NDC.

The document examines the challenge of carbon leakage, where carbon pricing in one jurisdiction drives emissions to others. It evaluates several policy responses: international carbon pricing frameworks, Border Carbon Adjustments (BCAs), carbon cost containment (such as free allocations in ETS), subsidies, and product standards. Each tool is analyzed based on its effectiveness in preventing leakage, its impact on decarbonization incentives, administrative complexity, and potential conflicts with WTO law or international principles like 'common but differentiated responsibilities'.

The document discusses the outcome of the INC-5 plastics treaty negotiations in Busan, noting that while no deal was reached, there is momentum for a treaty addressing the entire plastics life cycle. It highlights the tension between countries seeking strong rules on production and consumption and oil-producing nations resisting such measures, while calling for an equitable and holistic global agreement in future sessions.

The document outlines the benefits of a net-zero electricity transition in Canada, noting that the power sector has already reduced greenhouse gas emissions by 60% since 2005. It argues that a clean grid will lower household energy costs, create distributed employment, and improve public health by eliminating pollutants from coal and gas plants. The brief emphasizes that achieving net-zero by 2050 will require doubling or tripling electricity generation to support electrification across all sectors, necessitating coordination between federal, provincial, and territorial governments.