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3,753 documents from International Institute for Sustainable Development
FORCE MAJEURE AND COVID-19: LEGAL RISKS OF A DOUBLE-EDGED SWORD
The document warns governments that force majeure is a "double-edged sword" during the COVID-19 pandemic, as they may face claims from companies while simultaneously needing to invoke force majeure to defend their own emergency measures. It recommends a cautious approach, prioritizing negotiated short-term solutions "without prejudice" and avoiding broad public legal statements that could undermine future defenses in contract or investor-state disputes.
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Document type: Policy brief
LA CLÁUSULA DE FUERZA MAYOR Y EL COVID-19: RIESGOS LEGALES DE UN ARMA DE DOBLE FILO
The document examines how the COVID-19 pandemic and associated government responses create a 'double-edged sword' for states, as both companies and governments may invoke force majeure to avoid contractual or treaty obligations. It advises governments to seek pragmatic, short-term negotiated solutions with companies and to avoid making broad legal arguments against force majeure that could later undermine their own defenses in international investment disputes.
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Document type: Briefing
FORCE MAJEURE ET COVID-19 : UNE ARME À DOUBLE TRANCHANT JURIDIQUEMENT RISQUÉE
The policy brief warns governments that force majeure is a 'double-edged sword' during the COVID-19 pandemic. While governments may use it to justify emergency measures, they must also face claims from companies unable to operate. The author recommends a case-by-case approach, avoiding general legal declarations, and using 'without prejudice' communications to mitigate future litigation risks in contractual and investor-state disputes.
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Document type: Policy brief
Joint Statement on Micro, Small, and Medium-Sized Enterprises: History and latest developments in the Informal Working Group
The document details the evolution of MSME-focused initiatives at the WTO, specifically the work of an Informal Working Group (IWG) consisting of over 90 members. It outlines the group's efforts to develop non-binding outcomes for the Twelfth Ministerial Conference (MC12), focusing on access to information, trade finance, trade facilitation, and good regulatory practices. The briefing also compares these efforts with SME-related provisions in regional trade agreements like the CPTPP and USMCA, and the work of international bodies such as the OECD and UNCTAD.
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Document type: Briefing
Déclaration conjointe relative aux micro, petites et moyennes entreprises : historique et derniers développements du Groupe de travail informel
The document tracks the evolution of MSME-focused initiatives within the WTO, specifically the work of an Informal Working Group comprising over 90 members. It outlines the group's efforts to identify barriers to global trade for smaller enterprises—such as access to information, trade finance, and high compliance costs—and details several draft recommendations and declarations intended to formalize a work program for MSMEs. It also compares these efforts with MSME provisions in regional trade agreements like the CPTPP and USMCA.
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Document type: Report
Global Market Report: Bananas
The report examines the global banana market, noting that while bananas are the most valuable traded fruit, the sector faces significant challenges including climate change, the Tropical Race 4 fungal disease, and poor farmer livelihoods. It highlights the growth of voluntary sustainability standards (VSSs), which accounted for 7% of production in 2016, and identifies opportunities to expand these standards in countries like India, China, and specific LHDCs such as Tanzania and Rwanda to improve environmental and social outcomes.
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Document type: Report
What National Farm Policy Trends Could Mean for Efforts to Update WTO Rules on Domestic Support
The report argues that World Trade Organization (WTO) rules on agricultural domestic support require urgent updates to align with Agenda 2030, specifically Sustainable Development Goal 2. It analyzes support trends across twelve WTO members and proposes simplifying rules by introducing new, gradually reducing limits on trade-distorting support based on current agricultural output rather than historical levels. Key recommendations include providing special and differential treatment for developing countries, limiting support concentration on single commodities, and exempting certain public stockholding programs from support limits if administered prices remain below international market prices. The report also emphasizes the need for increased transparency in government notifications to improve global food system stability.
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Document type: Report
Three Ways Our Summer Research Season Will Look Different This Year
The IISD Experimental Lakes Area is scaling back its 2020 summer research season to prioritize health and safety during the COVID-19 pandemic. While new whole-lake experiments on microplastics and anti-depressants are postponed, a small team will conduct essential monitoring to maintain a 52-year unbroken dataset on lake chemistry, temperature, ice depth, and fish populations. Most staff are currently working from home.
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Document type: Statement
The modernisation of the Energy Charter Treaty - ensuring consistency and mutual supportiveness between climate, energy and investment policies
The International Institute for Sustainable Development and ClientEarth argue that the Energy Charter Treaty (ECT) is an outdated obstacle to climate action due to its investor-state dispute settlement (ISDS) mechanism. They contend that the European Commission's current modernisation proposal is insufficient because it maintains the ability for investors to bypass national courts and seek high damages for climate-related regulations. The authors call for a redesign of the ECT that differentiates between low-carbon and carbon-intensive investments, carves out climate response measures from ISDS, and requires investors to exhaust domestic legal remedies first.
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Document type: Statement
Mining Tax Policy Responses to COVID-19
The document advises resource-rich developing countries on the use of tax policy to support the mining sector during the COVID-19 pandemic, noting that tax relief may be a more viable option than direct payments for countries with limited fiscal space.
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Document type: Guide
How the World's Freshwater Laboratory is Responding to COVID-19
The IISD Experimental Lakes Area has suspended non-essential activities and shifted most staff to remote work to ensure safety during the COVID-19 pandemic. Despite these restrictions, the facility successfully completed winter sampling to maintain a 52-year unbroken dataset on lake chemistry, temperature, and fish populations, though summer research may be impacted by partner university travel bans.
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Document type: Statement
Que pourraient signifier les tendances en matière de politiques agricoles nationales face aux efforts d’adaptation des règles de l’OMC concernant les mesures de soutien interne?
The report argues that current WTO rules on agricultural internal support are outdated and inequitable, failing to constrain the high subsidies of wealthy nations or accommodate the growing needs of emerging economies. By examining a diverse sample of countries, the authors demonstrate that a small number of members—China, India, the US, and the EU—concentrate the vast majority of trade-distorting support. The document proposes simplifying these rules by basing support limits on a percentage of the value of agricultural production (VDP) rather than fixed monetary amounts, while advocating for stricter transparency and special treatment for developing nations to align trade rules with Sustainable Development Goals.
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Document type: Report
Potential Implementation Steps of a WTO Agreement on Fisheries Subsidies
The document outlines a framework for WTO members to implement a potential agreement on fisheries subsidies. It suggests a general process involving the creation of subsidy inventories, the design of reform programs, and the establishment of inter-agency coordination mechanisms. It provides specific implementation steps for three disciplines: IUU fishing (focusing on infringement data and subsidy withdrawal), overfished stocks (focusing on stock assessment and precautionary removal), and overfishing/overcapacity (discussing various measurement and capping approaches). Finally, it argues that international donors should shift technical assistance toward subsidy reform and compliance, noting a current gap in donor support for these specific activities.
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Document type: Policy brief
What National Farm Policy Trends Could Mean for Efforts to Update WTO Rules on Domestic Support
The report analyzes agricultural domestic support in twelve WTO members, finding that trade-distorting support is heavily concentrated in China, India, the United States, and the European Union. It argues that existing WTO rules are outdated, failing to address the growth of support in emerging economies or the inequities inherited from the Uruguay Round. The authors propose simplifying rules by tying domestic support limits to a percentage of the value of production (VoP) and increasing transparency requirements.
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Document type: Report
Mapping India’s Energy Subsidies 2020
The report finds that while India has shifted resources toward clean energy since FY 2014, subsidies for fossil fuels remain over seven times larger than those for renewables and electric vehicles. Oil and gas subsidies rose by over 65% between FY 2017 and FY 2019, driven by higher oil prices and LPG use, while renewable energy subsidies fell by 35% in the same period. Electricity transmission and distribution subsidies doubled, primarily due to under-priced electricity for residential and agricultural users. Electric vehicle subsidies grew over 400-fold since FY 2014. A special analysis of coal indicates a massive net cost of INR 3,36,446 crore in FY 2018 when accounting for social costs like air pollution and GHG emissions, far outweighing tax revenues and charges.
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Document type: Report
Protección ante reclamaciones entre Inversor y Estado en tiempos de la COVID-19: Llamado a la acción para los gobiernos
The briefing warns that emergency government responses to the COVID-19 pandemic—such as lockdowns, medical supply requisitions, and export bans—create an unprecedented risk of investor-state dispute settlement (ISDS) claims under over 3,000 investment treaties. It highlights the unpredictability of arbitration tribunals and the high cost of defense, citing historical examples from Argentina and Egypt where states faced multi-billion dollar awards. The authors call for a coordinated global response, potentially through the UN or WTO, to suspend ISDS for pandemic measures or issue joint interpretations of the 'state of necessity' defense. As an interim measure, it suggests states may withdraw their consent to arbitration.
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Document type: Briefing
Se protéger contre les requêtes d’arbitrage investisseurs-États face à la crise du COVID-19 : Un appel à l’action destiné aux gouvernements
The briefing warns that emergency COVID-19 measures—such as lockdowns, nationalization of health services, and export bans—risk triggering a wave of investor-state dispute settlement (ISDS) claims under over 3,000 investment treaties. It highlights the unpredictability of arbitration tribunals and the high cost of defense, which can average 8 million USD per case. Using historical examples like Argentina's 2001 crisis, the document illustrates how such claims can result in billions of dollars in awards, potentially undermining national health budgets and IMF rescue packages. The authors call for a coordinated global response via the UN, UNCTAD, or UNCITRAL to suspend arbitration for COVID-19 measures or issue joint interpretations of the 'state of necessity' defense. As an interim measure, it suggests that states may unilaterally withdraw their consent to arbitration.
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Document type: Briefing
MINING TAX POLICY RESPONSES TO COVID-19
The document outlines how developing countries can use tax policy to support the mining sector during the COVID-19 crisis. It identifies sector impacts, such as mine closures in Mongolia, Peru, Bolivia, and Madagascar, and fluctuating commodity prices. The guide recommends targeted relief for companies in severe financial distress, suggesting options like deferring payroll taxes, speeding up VAT refunds, and granting import duty relief. It explicitly advises against income tax holidays and withholding tax relief, while proposing that any state aid be conditioned on worker retention and the abandonment of aggressive tax avoidance.
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Document type: Guide
RESPUESTAS DE POLÍTICA TRIBUTARIA MINERA AL COVID-19
The document outlines how governments in resource-rich developing countries can use fiscal policy to support the mining sector during the COVID-19 crisis. It identifies short-term impacts such as operational suspensions in Mongolia, Peru, Bolivia, and Madagascar, and fluctuating commodity prices. The guide recommends targeted tax relief—such as deferring payroll taxes, accelerating VAT refunds, and providing import duty relief—only for companies demonstrating severe economic distress. It emphasizes that such support should be conditional on maintaining employment, suspending executive bonuses, and adopting transparent pricing and tax practices. The guide warns against general income tax exemptions and the removal of withholding taxes on non-residents, as these are inefficient or risky for developing states.
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Document type: Guide
NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19
The document outlines how governments in developing countries can use fiscal policy to support the mining sector during the COVID-19 crisis. It identifies specific pandemic-driven impacts—such as mine closures, fluctuating commodity prices, and supply chain disruptions—and proposes targeted relief options including the deferral of social charges, VAT credits, and royalty exemptions. The guide emphasizes that aid should be conditional on job retention and transparency, while warning against broad corporate income tax exemptions.
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Document type: Guide