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2,369 documents from International Institute for Sustainable Development
Developing a Progressive Agenda for Reform of International Investment Law: Canadian perspectives
This report documents an expert meeting held in Ottawa on June 13, 2018, hosted by the International Institute for Sustainable Development (IISD). The meeting brought together Canadian government officials, academics, and civil society representatives to discuss the reform of international investment law and the development of a progressive agenda for Canada, specifically regarding the revision of its Foreign Investment Promotion and Protection Agreement (FIPA) model.
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Document type: Report
TAX INCENTIVES IN MINING: MINIMISING RISKS TO REVENUE
This supplementary guidance note provides a framework and a financial modelling tool to help governments estimate the total cost of mining tax incentives, specifically focusing on the 'hidden' costs arising from investor behavioural responses. It details how to calculate direct costs, model behavioural changes such as high-grading and excessive interest deductions, and test these estimates through sensitivity analysis and scenario modelling.
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Document type: Guide
INCENTIVOS FISCALES EN LA MINERÍA: CÓMO MINIMIZAR LOS RIESGOS PARA LA RECAUDACIÓN
This guide, published by the International Institute for Sustainable Development (IISD) in 2018, provides a framework and a financial model developed by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) to estimate the costs of tax incentives in the mining sector. It specifically focuses on calculating both the direct revenue losses and the indirect costs resulting from 'behavioral responses'—actions taken by investors to maximize financial benefits from incentives, which often lead to unforeseen revenue losses for governments.
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Document type: Guide
INCITATIONS FISCALES DANS L’INDUSTRIE MINIÈRE : LIMITER LES RISQUES POUR LES RECETTES
This guidance note, published by the International Institute for Sustainable Development (IISD) in 2018, provides a framework and a financial model for governments to estimate the direct and behavioral costs of tax incentives in the mining industry. It emphasizes that investors may alter their behavior to maximize financial gains from incentives, leading to unforeseen revenue losses for the state.
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Document type: Guide
Leveraging the Power of the Public Purse: Using public procurement of low-carbon innovation for sustainable infrastructure recommendations to the European Commission and EU member states
A briefing by i24c and the International Institute for Sustainable Development (IISD) providing recommendations to the European Commission and EU member states on using public procurement to increase demand for low-carbon innovation within sustainable infrastructure, specifically targeting the construction and infrastructure sectors.
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Document type: Briefing
Investment Laws of ASEAN Countries: A comparative review
This report provides a comparative review of the investment laws across the 10 ASEAN member states, examining their functions, their relationship to broader regulatory frameworks, and how they differ from investment treaties regarding investor rights and arbitration.
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Document type: Report
Contracts for Sustainable Infrastructure: Ensuring the economic, social and environmental co-benefits of infrastructure investment projects
This report by the International Institute for Sustainable Development (IISD) defines sustainable infrastructure and provides guidance on integrating sustainability criteria into public–private partnerships (PPPs) and other infrastructure contracts to support the sustainable development goals (SDGs) and the Paris Agreement on Climate Change.
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Document type: Report
Effective Public Investments to Improve Food Security
This policy brief by the International Institute for Sustainable Development (IISD) evaluates the effectiveness of public investments in agriculture to improve food security, specifically focusing on farm support and rural development in low- and lower-middle-income countries in Africa and Asia.
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Document type: Policy brief
Fossil Fuel Subsidy Reform and the Just Transition
This research paper by the International Institute for Sustainable Development (IISD) examines the synergy between fossil fuel subsidy reform (FFSR) and the 'just transition' framework. It argues that reforming subsidies not only reduces greenhouse gas emissions and market distortions but also unlocks significant financial resources to support workers and communities affected by the shift to a green economy.
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Document type: Research paper
Stormwater Markets: Concepts and applications
This report by the International Institute for Sustainable Development (IISD) examines the causes and impacts of urban stormwater runoff and evaluates various governance and financing mechanisms to manage it. The authors contrast traditional 'gray' engineered infrastructure with 'green' infrastructure (GI) and propose the development of stormwater markets—specifically through allowance trading and credits—to attract private investment and reduce the financial burden on public utilities.
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Document type: Report
sNAPshot: Albania’s Approach to Integrating Adaptation into Domestic Budgeting
This briefing describes Albania's efforts to integrate climate adaptation into its medium-term budget process as part of its national adaptation plan (NAP) process.
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Document type: Briefing
India's Energy Transition: Mapping subsidies to fossil fuels and clean energy in India
This report by the International Institute for Sustainable Development maps the magnitude and trends of energy subsidies in India, focusing on the shift in government support from fossil fuels to renewable energy.
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Document type: Report
Is “Moonlighting” a Problem? The role of ICJ judges in ISDS
This research paper examines the practice of sitting International Court of Justice (ICJ) judges serving as arbitrators in investor-state dispute settlement (ISDS) cases, arguing that such 'moonlighting' may undermine the ICJ's reputation for independence.
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Document type: Research paper
Gender and Fossil Fuel Subsidy Reform: An audit of data on energy subsidies, energy use and gender in Indonesia
This report audits data on liquefied petroleum gas (LPG) subsidies and gender in Indonesia to establish a baseline for potential subsidy reforms and identify data gaps, specifically focusing on the bottom 35 per cent of the population by income.
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Document type: Report
Biodiversity and Infrastructure: A better nexus?
This briefing from the International Institute for Sustainable Development (IISD) and the World Wide Fund for Nature (WWF) provides policy guidance for parties attending COP 14 in Egypt regarding the reconciliation of biodiversity mainstreaming with the infrastructure sector.
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Document type: Briefing
Clean Fuel Standard: Summary of stakeholder written comments on the Discussion Paper
This document summarizes the stakeholder feedback received by the Government of Canada following the publication of the Clean Fuel Standard (CFS) Discussion Paper. It outlines the objectives of the CFS and Canada's broader greenhouse gas emission reduction targets for 2030 and 2050.
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Document type: Report
Gender and Fossil Fuel Subsidy Reform
This report by the International Institute for Sustainable Development (IISD) audits data on energy subsidies, energy use, and gender in Indonesia, specifically focusing on the reform of liquefied petroleum gas (LPG) consumer subsidies. It examines how the current subsidy regime fails to reach the poor and near-poor, particularly women, and analyzes the potential gender-differentiated impacts of removing these subsidies, such as increased health risks from indoor air pollution and economic vulnerability.
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Document type: Report
Is “Moonlighting” a Problem?
This commentary by the International Institute for Sustainable Development (IISD) examines the practice of International Court of Justice (ICJ) judges serving as arbitrators in investor-state dispute settlement (ISDS) cases, questioning whether this 'moonlighting' conflicts with the ICJ Statute's prohibition on professional occupations and affects judicial independence.
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Document type: Report
India’s Energy Transition: Mapping subsidies to fossil fuels and clean energy in India
This executive summary report by the International Institute for Sustainable Development (IISD), in collaboration with ICF and the Overseas Development Institute (ODI), provides the first comprehensive inventory of energy subsidies in India for the financial years 2014 to 2016. The report maps subsidies across coal, oil and gas, renewable energy, and electricity transmission and distribution (T&D), analyzing their magnitude, trends, and socio-economic and environmental impacts.
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Document type: Executive summary
Tracking the SDGs in Canadian Cities: SDG 3
This briefing note by the International Institute for Sustainable Development (IISD) analyzes progress toward Sustainable Development Goal 3 (SDG 3) in Canadian cities. It evaluates health and well-being indicators—including neonatal mortality, chronic disease, substance abuse, and health worker density—using data from Statistics Canada and other national sources to compare trends across various Census Metropolitan Areas (CMAs).
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Document type: Briefing