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The document argues that the OECD's Pillar Two GloBE rules undermine the effectiveness of traditional SEZ fiscal incentives, such as corporate income tax exemptions, by requiring a minimum effective tax rate (ETR) of 15%. It suggests that countries should shift from profit-based incentives to cost-based incentives and non-fiscal improvements to maintain competitiveness without sacrificing tax revenue. The brief also warns of legal risks associated with reforming these incentives due to investor-state dispute settlement (ISDS) mechanisms and bilateral investment treaties.

The document argues that the Global Minimum Tax (GMT) reduces the effectiveness of traditional corporate tax incentives in SEZs, such as tax holidays and reduced rates, for large multinational enterprises. It suggests that countries should shift from profit-based tax competition toward improving the overall investment environment and utilizing non-fiscal incentives. The brief also warns of legal risks associated with reforming these incentives, specifically regarding investor-state dispute settlements (ISDS) and stabilization clauses, while recommending that SEZs be leveraged to support the energy transition and renewable energy investment.

The document analyzes how the OECD's Pillar Two GloBE rules, which mandate a 15% minimum effective tax rate for large multinationals, undermine traditional SEZ tax incentives like corporate income tax exemptions. It argues that such incentives are often ineffective for long-term competitiveness and recommends that countries shift toward non-fiscal incentives, cost-based incentives, and sustainable energy investments to avoid revenue loss to other jurisdictions.

Tropic Coffee is a Rwandan SME that processes and exports specialty Arabica coffee, working with approximately 3,000 farmers. An assessment using the RAI Tool for Agribusiness found the company has a moderately high level of compliance with responsible investment principles, scoring particularly high in inclusive governance, stakeholder treatment, and contributions to food security. Key strengths include the empowerment of women through savings groups and specialty market access, and the provision of free shade fruit trees to farmers. However, the company lacks a formal documented business strategy on responsible conduct and faces financial constraints regarding the cost of certifications and the lack of its own dry milling facilities. The report recommends that the company formalize its RAI strategy and that the Rwandan government consider more flexible cherry pricing frameworks to better link farmer payments to international market fluctuations.

The RAI Tool is a Microsoft Excel-based reference tool developed by IISD and Cerise+SPTF to help agribusinesses align their operations with the CFS-RAI Principles and IFC Performance Standards. It focuses on seven dimensions of responsible conduct, ranging from strategy and accountability to financial transparency. The tool is intended as a management and conversation starter rather than a rating system, guiding users through a three-phase assessment process: preparation (including desk reviews), field visits and interviews, and the development of a prioritised action plan to address identified gaps.

The report analyzes 21 policy measures from 14 WTO members that triggered trade concerns, categorizing these frictions into six types: timing and implementation, transparency, absence of stakeholder engagement, proportionality, justification, and discrimination. It provides specific regulatory recommendations to ensure that environmental measures targeting plastics do not create unnecessary trade barriers.

The report analyzes a failed government-led project to plant vetiver grass for erosion control in Fiji, identifying six behavioural drivers—salience of loss, choice uncertainty, outcome efficacy, collective efficacy, self-efficacy, and material access—that influence adoption. It argues that top-down interventions often fail because they overlook psychological and socio-cultural drivers, recommending that future climate adaptation projects integrate behavioural science and deep community engagement during the design phase.

The United Kingdom plans to introduce a Carbon Border Adjustment Mechanism (CBAM) in 2027 to prevent carbon leakage as free allowances under its Emissions Trading System (ETS) are phased out. While similar to the EU CBAM, the UK version will cover ceramics and glass but exclude electricity, and it will lack a transition period. The report highlights risks including potential trade diversion, administrative burdens for exporters, and diplomatic tensions with developing nations who view such measures as 'environmental colonialism'. It suggests that the UK would benefit from mirroring the EU's reporting systems and exploring the linkage of their respective ETSs to reduce bureaucratic friction and economic risk.

The document examines how fossil fuel price volatility contributes to overall inflation in Canada, noting that energy prices accounted for 33% of Canada's overall inflation from February 2021 to June 2022. It argues that transitioning to a net-zero electricity grid by 2050 could save Canadian households an average of CAD 1,500 annually and reduce total energy costs by CAD 15 billion per year. The brief highlights the 'spillover effect' where energy price hikes increase costs for non-energy items, such as food, and can lead to central bank interest rate hikes that further squeeze affordability. It recommends policies that encourage fuel switching to electric vehicles and heat pumps, as well as investments in renewable energy infrastructure to ensure long-term price stability.

The report examines the paradox of the mining sector, which is essential for supplying critical minerals for energy transition technologies but is itself a significant source of greenhouse gas emissions. It analyzes the sector's impact on NDCs, with a focus on coal mining and critical minerals, and provides case studies from Chile, Indonesia, and South Africa to highlight the challenges of achieving a just transition. The document concludes with policy recommendations for improving data quality, creating sector-specific mitigation packages, and fostering shared responsibility between producing and destination countries.

The document outlines a methodology for governments to identify 'critical' or 'strategic' minerals based on technical, economic, and geopolitical risks. It emphasizes that criticality is dynamic and varies depending on whether a country is a producer or a consumer. The guide proposes a four-step process: understanding criticality, conducting a risk inventory and mapping, making strategic decisions, and performing regular reviews. It provides detailed indicators across geological, economic, social, environmental, and geopolitical dimensions to help countries maximize the benefits of the energy and digital transitions.

The report analyzes MEL systems for climate change adaptation in Canada, France, Kenya, Namibia, Peru, Somalia, Tonga, the United Kingdom, and Vietnam. It finds that while all nine countries have initiated MEL efforts, most focus on monitoring and progress reporting, with evaluation and learning remaining less developed. The study emphasizes that MEL systems are iterative, context-specific processes rather than one-size-fits-all blueprints, and highlights a significant increase in the integration of MEL frameworks into National Adaptation Plans (NAPs) over the last decade.

The report identifies a capacity gap in the Canadian Prairies where the demand for natural infrastructure is growing, but the workforce remains primarily trained in 'grey' (human-made) infrastructure. It argues that scaling natural infrastructure requires a multidisciplinary approach involving engineers, planners, biologists, and skilled trades. The document proposes expanding professional development through industry associations, linking training to climate resilience and federal funding, and integrating Indigenous rights-based approaches to ensure sustainable and equitable project delivery.

The document examines the synergy between the Kenya Flower Council's (KFC) voluntary Flower and Ornamental Sustainability Standard (FOSS) and the government's mandatory Kenya Standard 1758 (KS 1758). It highlights how this public-private collaboration reduces compliance costs for producers, improves market access to the EU and other global markets, and enhances worker welfare and environmental management. The authors argue that this model of benchmarking standards can be replicated in other Kenyan agricultural value chains, such as grains, to address safety and quality issues.

The Indonesia Cooking Diaries Study assessed the transition from LPG to induction stoves in South Jakarta. While participants noted efficiency and cost-saving potential, they faced challenges with electricity spikes, kitchen layouts, and cookware compatibility. The study suggests that induction stoves may serve as complementary tools rather than total replacements in the short term and recommends infrastructure upgrades and financial incentives to support national goals of reducing LPG imports.

The Canadian Sustainable Jobs Act (Bill C-50) establishes a governance framework, including a Partnership Council and Action Plans, to ensure a people-centred transition to a low-carbon economy. The legislation emphasizes social dialogue and decent work, aiming to align sustainable employment with the Net-zero Emissions Accountability Act.

The report finds that many of the world's largest fossil fuel producers fail to address the transition of the fossil fuel sector in their climate plans. It argues that third-generation NDCs must include specific targets, pathways, and policies to wind down production in alignment with the COP 28 agreement to ensure a just and orderly transition.

The report estimates that approximately CAD 98.4 million in combined federal and provincial grant funding was directed toward natural infrastructure in the Canadian Prairies in 2022. Nationally, 16 analyzed funds provide an estimated CAD 346.6 million annually. The analysis highlights that ecosystem restoration receives the most funding, while the Natural Infrastructure Fund is the only program specifically dedicated to natural infrastructure.

The report warns that Nigeria's 'decade of gas' strategy, involving a planned USD 18.5bn investment in LNG infrastructure, risks creating stranded assets as global demand is forecast to fall by 2030. While Nigeria is currently the world's sixth largest LNG exporter, the report argues that prioritizing LNG may hinder economic diversification, increase fossil fuel subsidies, and expose the economy to external price fluctuations and climate-driven demand declines in Europe.

The briefing argues that Ukraine's reconstruction presents a 'build back better' opportunity to create a climate-resilient and inclusive society. It specifically advocates for the pragmatic implementation of energy-efficiency measures in residential buildings, suggesting that Ukraine avoid the planning inefficiencies seen in Bosnia and the scaling failures experienced in Croatia's post-earthquake recovery.