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3,753 documents from International Institute for Sustainable Development
Guiding Principles for the Preparation of Financing Strategies for Climate Change Adaptation in Developing Countries
The report outlines a framework for developing countries to bridge the adaptation finance gap through seven guiding principles. These are divided into process-related principles—emphasizing country-driven approaches, the engagement of finance ministries, and inclusivity—and content-related principles, which focus on the strategic use of diverse financial instruments, alignment with national development goals, improving the enabling environment, and establishing monitoring and evaluation processes. The report supports these principles with case studies from Kenya, Nepal, and Peru, highlighting that a financing strategy is a continuous process rather than a single document.
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Document type: Report
Canada’s Fossil Fuel Subsidy Framework Is a Big Step Forward, but Gaps Must Be Closed to Align With Climate Commitments
The International Institute for Sustainable Development (IISD) evaluates Canada's Fossil Fuel Subsidy Framework, noting its alignment with World Trade Organization definitions and its transparency regarding 'inefficiency'. However, the IISD warns that exemptions for 'abated' fossil fuel production, including carbon capture and storage and fossil-derived hydrogen, may allow public funds to continue flowing to the oil and gas sector, undermining climate targets.
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Document type: Statement
Investment Facilitation for Development Agreement: Why does it matter?
The Investment Facilitation for Development Agreement (IFDA) is a proposed WTO accord aimed at streamlining foreign direct investment (FDI) flows, particularly to developing and least developed countries. The agreement is structured around four pillars: transparency of investment measures, streamlining administrative procedures, improving cooperation (including 'sustainable investments'), and providing special and differential treatment (SDT) for developing nations. While the legal text was finalized in July 2023, the process now faces challenges regarding its legal architecture—whether to integrate it as a multilateral or plurilateral agreement—which requires consensus from all WTO members, including non-participants like India and South Africa. Critics argue the agreement lacks operative provisions specifically designed to simplify investment for sustainable development, noting that responsible business conduct (RBC) obligations are minimal and not subject to dispute settlement.
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Document type: Research paper
Linking Economic Transformation to Circular Economy Goals
The author contends that Africa can leverage the transition to a circular garment industry to drive economic growth and industrial upgrading. Key opportunities include producing sustainable cotton and alternative fibres, greening manufacturing processes to gain a competitive advantage, and repurposing the high volume of second-hand clothing imports into new products and recycled yarns. The author emphasizes that without a proactive industrial policy or circular economy roadmap, African nations risk missing these opportunities and failing to meet Sustainable Development Goals 9 and 12, particularly as the European Union introduces stricter eco-design regulations.
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Document type: Research paper
Replanteamiento de las leyes nacionales de inversión
The report examines the evolution of national investment laws, identifying seven primary functions they serve and offering a strategic framework for policymakers to redesign these laws based on their specific national contexts and sustainable development objectives.
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Document type: Executive summary
Repenser les lois nationales sur l’investissement
The document examines the historical shift of national investment laws from domestic development tools in the 1950s-70s to instruments for integrating international protection standards between 1980 and 2010. It identifies seven primary functions of contemporary investment laws—ranging from admission and incentives to dispute resolution and monitoring—and argues that there is no one-size-fits-all model. Instead, it proposes a multi-step framework for policymakers to align the structure and content of investment laws with specific national policy goals and sustainable development objectives.
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Document type: Executive summary
Sustainable Asset Valuation of a Bus Rapid Transit System in Bandung, Indonesia
The SAVi assessment of a proposed 27.4 km BRT system in Bandung, Indonesia, demonstrates that the project is highly profitable from macroeconomic and societal perspectives, despite being economically unviable under conventional financial analysis. While a traditional benefit-cost ratio (BCR) is low (0.27 to 0.28), the sustainable BCR (S-BCR), which includes non-tangible social and environmental benefits, ranges from 6.67 to 7.67. The largest benefits are derived from the value of time saved and increased retail revenues. The report concludes that the project's societal benefits significantly outweigh its investment costs, providing a strong case for sustainable mobility investment in the city.
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Document type: Report
Financing a 1.5˚C-Aligned Transition
The document establishes a consensus across multiple energy models, including the IEA NZE and IPCC pathways, that no new oil and gas fields should be developed to meet the 1.5 target. It argues that oil and gas production must decline by at least 65% by 2050 from 2020 levels. The brief asserts that the energy crisis in Europe caused by Russia's invasion of Ukraine does not justify new fossil fuel production, as existing capacity and demand reduction can meet needs. It highlights a significant investment gap in renewables, noting that annual solar and wind investments must reach USD 830 billion by 2030 to bridge a USD 450 billion annual gap. Finally, it recommends that financial institutions cease financing new oil and gas projects and push for the phase-out of fossil fuel subsidies.
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Document type: Policy brief
What Can Indonesia Learn from South Africa Experience of the Just Energy Transition Process?
The document analyzes the organizational structure, funding, and implementation challenges of South Africa's JETP, highlighting the gap between policy targets and practical execution. It compares the energy landscapes of South Africa and Indonesia, emphasizing the critical need for transmission grid upgrades and the social protection of coal-dependent regions. Key recommendations for Indonesia include ensuring broad government consensus, translating commitments into legislation, and prioritizing social benefits to ensure a truly 'just' transition.
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Document type: Policy brief
Rethinking National Investment Laws
The report examines national investment laws as versatile domestic policy instruments, tracing their evolution from 1950s development-driven codes to 1980-2010 models aligned with international treaty standards. It identifies seven primary functions of contemporary investment laws: governing admission, conferring incentives, facilitating investment, guaranteeing legal protection, managing disputes, specifying investor obligations, and monitoring oversight. The authors argue against 'off-the-shelf' models, suggesting instead a functional framework where design is tailored to national context and sustainable development objectives. The report warns against the risks of 'legal enclaves' and the potential for costly litigation when treaty-style protections and advance consent to international arbitration are incorporated into domestic law.
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Document type: Report
Replanteamiento de las leyes nacionales de inversión
The document examines national investment laws as versatile policy instruments, tracing their shift from national development tools (1950-1979) to mechanisms for incorporating international treaty standards (1980-2010). It identifies seven primary functions of contemporary investment laws: regulating admission, administering incentives, facilitating investment, providing legal protection, managing disputes, specifying investor obligations, and supervising investments. The report argues against a 'one-size-fits-all' model, suggesting instead that laws be designed based on a country's specific policy objectives and regulatory capacity. It provides a detailed framework for policymakers to evaluate existing laws and design new ones, emphasizing the need to reduce legal risks associated with investor-state dispute settlement (ISDS) and inefficient tax incentives.
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Document type: Report
Repenser les lois nationales sur l’investissement
The report examines national investment laws as versatile policy tools, tracing their evolution from 1950s development-focused laws to the 1980-2010 trend of aligning national legislation with international investment treaties. It identifies seven primary functions of contemporary investment laws: governing admission, managing incentives, facilitating investment, providing legal protection, managing disputes, specifying investor obligations, and supervising investments. The document argues against a 'one-size-fits-all' model, instead offering a framework for policymakers to align the functions and content of their laws with specific national objectives and sustainable development goals, while warning against the legal and financial risks of incorporating treaty-style protections and prior consent to international arbitration.
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Document type: Report
Rethinking National Investment Laws
The report examines how national investment laws have evolved from domestic development tools in the 1950s to instruments reflecting international treaty standards between 1980 and 2010, and finally toward a modern era of diverse, context-specific designs. Based on a survey of 70 laws, it identifies seven primary functions of investment laws: governing admission, administering incentives, facilitating investment, guaranteeing legal protection, managing disputes, specifying investor obligations, and monitoring investment. The authors argue against 'off-the-shelf' models, instead proposing a framework where policy-makers first define their ultimate objectives—such as promoting sustainable development—and then determine which specific functions and legal structures are appropriate for their national context.
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Document type: Executive summary
A Sustainable Asset Valuation of a Bus Rapid Transit System in Bandung
The assessment finds that while a traditional benefit-cost ratio (BCR) would render the Bandung BRT project non-investment-worthy at 0.27, a sustainable BCR (S-BCR) that includes wider societal benefits results in a ratio of 6.67. The project is projected to generate a cumulative discounted net benefit of USD 2.02 billion between 2022 and 2050, primarily driven by time savings for commuters. Key environmental and social gains include the reduction of at least 1.2 million tonnes of CO2 emissions and the avoidance of 205 fatalities from traffic accidents.
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Document type: Executive summary
Setting the Pace: The economic case for managing the decline of oil and gas production in Canada
The report asserts that the Canadian oil and gas sector is ill-prepared for an inevitable drop in global demand, which is being accelerated by climate action and shifts in energy markets. It argues that 'business as usual' is no longer viable and recommends that the federal government implement a four-part strategy: strengthening climate policies and the Sustainable Jobs Action Plan, supporting subnational and Indigenous economic diversification, aligning fiscal policy by eliminating fossil fuel subsidies, and exploring federal tools to end production expansion.
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Document type: Report
Real-Time Water Quality Monitoring: Benefits for decision making
The document discusses the use of high-frequency, networked water quality monitoring systems to improve data-driven decision making for watershed protection, specifically within the context of a pilot project in the Winnipeg River basin. While these systems provide larger volumes of near real-time data to address threats from climate change and pollution, they also introduce new technical, financial, and labour requirements.
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Document type: Report
El futuro de la tributación de los recursos naturales: 10 ideas de política fiscal para movilizar los ingresos provenientes de la minería
The report examines the current state of mining taxation and proposes ten innovative policy ideas to increase government revenue. It highlights the shift toward critical minerals for the energy transition and the risks posed by automation and profit shifting. The proposed ideas include minimum profit sharing, production sharing contracts, state equity, state-owned enterprises, variable royalties, the 'Sixth Method' for transfer pricing, carbon pricing, development taxes for communities, competitive bidding for licenses, and remote monitoring for quarries. It also provides a framework for evaluating these reforms and discusses the legal challenges associated with fiscal stabilization clauses and international investment treaties.
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Document type: Report
La fiscalité minière du futur : 10 idées de politique fiscale pour mobiliser les revenus du secteur minier
The document argues that traditional mining tax regimes (corporate income tax and royalties) are often insufficient or vulnerable to profit shifting. It proposes ten alternatives, including variable royalties, production sharing contracts, and state equity participation, while addressing the impact of the EU's Carbon Border Adjustment Mechanism (CBAM) and the need for better production monitoring through remote sensing technology.
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Document type: Report
O futuro da tributação de recursos: 10 ideias de políticas para mobilizar a receita fiscal da mineração
The guide examines the current state of mining taxation, highlighting challenges such as base erosion and profit shifting (BEPS), and proposes ten innovative policy ideas to improve revenue mobilization. These include minimum profit shares, production sharing contracts, variable royalties, and the 'Sixth Method' for transfer pricing. It also addresses the impact of the EU's Carbon Border Adjustment Mechanism (CBAM) and suggests the implementation of domestic carbon pricing and remote monitoring technologies for industrial minerals. The document emphasizes the need for transparent governance, professional board management for state-owned enterprises, and a balanced approach to fiscal stability clauses to ensure sustainable development.
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Document type: Guide
Summary of the 2022 IISD Forum on Natural Infrastructure Performance and Metrics
The 2022 Forum on Natural Infrastructure Performance and Metrics, held in Winnipeg, Manitoba, examined how to scale nature-based solutions to address aging water infrastructure in Canada's Prairies. Participants identified that a stronger business case for natural infrastructure requires tailored metrics and data to make economic benefits visible in regulatory and funding decisions. The forum highlighted the urgency of addressing an investment deficit in crumbling water infrastructure to mitigate risks from flooding, drought, extreme heat, and wildfires.
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Document type: Executive summary