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The document outlines three strategic options for states to control the value of mineral exports: direct measurement via a state laboratory, auditing company procedures, or a risk-based mixed approach. It details the technical process of export valuation—comprising sampling, preparation, and laboratory analysis—and discusses implementation models such as public-private partnerships and regional laboratories. The guide emphasizes that the choice of strategy should be based on the risk of under-valuation, which is higher for non-commoditized minerals, sales to related parties, and private companies. It also highlights the importance of ISO/IEC 17025 accreditation for legal defensibility and provides case studies from Sierra Leone and Guinea to illustrate the application of these strategies.

The document argues that tax incentives in the mining sector are often ineffective at attracting investment due to the location-specific nature of mineral resources and can lead to significant revenue losses. It provides a framework for reviewing incentives, identifying high-risk behavioural responses—such as 'high-grading' during tax holidays or abusive transfer pricing in export processing zones—and offers recommendations for better design, including the use of incremental sliding-scale royalties and the avoidance of 'cliff-edge' fiscal changes.

The document argues that tax incentives in the mining sector are often inefficient and ineffective because mineral resources are immobile, making them less responsive to fiscal lures than other investments. It details how specific incentives—such as temporary tax holidays, withholding tax relief, and cost-based incentives—can trigger 'behavioral responses' like high-grading (écrémage) and abusive transfer pricing, which further erode the tax base. The guide provides a step-by-step methodology for modeling the budgetary cost of these incentives and offers specific policy recommendations to protect national revenues, including the use of accelerated depreciation over tax holidays and the implementation of 'bracket' rather than 'class' progressive royalties.

The briefing by i24c and the International Institute for Sustainable Development (IISD) outlines how public procurement laws, policies, and practices can be leveraged to drive the adoption of low-carbon innovations in sustainable infrastructure and construction across the European Union.

The report analyzes investment laws in ASEAN countries, noting that not all members have a dedicated investment law and that such laws are only a small part of the broader regulatory regime. It distinguishes these laws from investment treaties, highlighting that ASEAN investment laws generally lack the vague investor rights and general consent to investor-state arbitration typically found in treaties.

The document defines sustainable infrastructure and advocates for embedding sustainability criteria into infrastructure contracts, specifically public-private partnerships (PPPs), to mitigate risks and generate co-benefits. It critiques the 2017 World Bank Group’s Guidance on PPP Contractual Provisions for failing to sufficiently support measures aimed at achieving the sustainable development goals (SDGs). Additionally, the text references a Sustainable Asset Valuation (SAVi) assessment regarding the electrification of the bus fleet in Ulaanbaatar, Mongolia.

The document reviews 87 cases of agricultural interventions, finding that nearly 70% had a positive impact on food security. It emphasizes that success depends more on local context and implementation—such as addressing wealth inequality and combining interventions—than on the specific type of investment. Key analyzed areas include input subsidies, value chain development, and extension services, with recommendations for using direct food security indicators and rigorous baseline assessments in future planning.

The document argues that fossil fuel subsidies are often socially regressive and environmentally damaging, and that their reform can provide the necessary budgetary space to fund a just transition for workers and communities. It outlines strategies for successful reform, including market-based pricing, impact management, and stakeholder engagement, while highlighting the higher employment potential of renewable energy sectors compared to fossil fuels.

The report assesses the integration of gender equality into Kiribati's climate adaptation planning, finding that while the Joint Implementation Plan on Climate Change and Disaster Risk Management (KJIP) represents a positive shift from previous gender-blind documents, significant gaps remain. Gender mainstreaming in Kiribati has historically focused almost exclusively on domestic violence, leaving a lack of understanding regarding the specific linkages between gender equality and climate adaptation. The study highlights that women are often positioned as victims rather than agents of change and notes a lack of sex-disaggregated data to inform adaptation options. Recommendations include framing gender equality through a 'climate-resilient family' lens, strengthening the link between women's economic empowerment and adaptation, and formally integrating the Ministry of Women, Youth and Social Affairs (MWYSA) into the Kiribati National Experts Group on Climate Change and Disaster Risk Management (KNEG).

The report examines the transition from traditional gray infrastructure to green infrastructure (GI) for stormwater management. It argues that because the benefits of GI are collective while costs are private, public intervention via economic instruments—specifically stormwater markets—is necessary to bridge the investment gap. The document details various price-based and quantity-based instruments, such as stormwater retention credits and environmental impact bonds, and analyzes their application in cities like Washington D.C., Philadelphia, and Halifax.

The report estimates that Agro-Manitoba has the potential to sequester between 1.3 and 3 megatonnes of CO2e per year. It evaluates six practices: wetlands, forestry, riparian buffers, minimum tillage, perennials, and cover crops, using both a maximum one-year snapshot and a 30-year cumulative approach. The analysis highlights that while cover crops and wetlands offer the highest sequestration potential, forestry and riparian buffers provide significant rates despite smaller land areas. The findings are aligned with the province's Growing Outcomes in Watersheds (GROW) program, suggesting a strong policy basis for incentivizing these practices to offset emissions from Manitoba's agricultural sector.

The document examines the role of infrastructure contracts in achieving sustainable development. It defines sustainable infrastructure as projects that are economically, socially, and environmentally sustainable, and argues that traditional project finance often ignores long-term risks and co-benefits. The author critiques the World Bank Group's 2017 Guidance on PPP Contractual Provisions for prioritizing private sector interests over public policy. To remedy this, the report provides a comprehensive framework of contractual approaches, including requirements for impact assessments, local content obligations, human rights safeguards, and the limitation of stabilization clauses, to ensure that infrastructure projects deliver genuine public value.

The report argues that fossil fuel subsidy reform (FFSR) is a critical tool for financing a just transition, as global subsidies total at least USD 425 billion per year. It posits that FFSR can reduce global carbon emissions by roughly 10 per cent by 2050 if both production and consumption subsidies are eliminated. The document outlines a framework for successful reform based on three elements: getting prices right, managing impacts, and building support. Through case studies of Morocco, Mexico, Argentina, Indonesia, and the Netherlands, the report demonstrates that while FFSR can create budgetary space for social safety nets and renewable energy, a lack of stakeholder engagement and abrupt price hikes—as seen in Mexico—can lead to civil unrest. Conversely, the Netherlands' long-term transition of its coal sector illustrates how targeted supports and social dialogue can protect workers during industrial shifts.

The report finds that there is no single 'good practice' model for investment laws in ASEAN, as their functions vary significantly by country—ranging from managing entry approvals to granting incentives. Some members, such as Singapore, have no specific investment law, relying instead on general and sector-specific legislation. A key distinction is made between national investment laws and investment treaties; the report notes that ASEAN investment laws generally lack the vague, broad investor rights (such as 'fair and equitable treatment') and the general consent to investor-state arbitration typically found in treaties. The author argues that investment laws cannot be evaluated in isolation and must be understood as part of a broader national regulatory regime.

The document focuses on Albania's efforts to integrate climate adaptation into its medium-term budgeting process, noting that developing countries require significant financing from domestic, international, and private sources to implement national adaptation plan (NAP) processes.

The report analyzes India's energy subsidies across coal, oil, gas, and renewable energy, noting a significant decrease in central government expenditure on energy subsidies between FY2014 and FY2016. While fossil fuels still receive the majority of support, the data indicates a trend of declining fossil-fuel subsidies and increasing support for renewables.

The document analyzes the practice of 'moonlighting' by ICJ judges, noting that at least 20 current or former judges have served as arbitrators in at least 90 ISDS cases during their tenure. This represents approximately 10 per cent of all known treaty-based investment cases as of July 2017, which the author argues may undermine the ICJ's reputation for independence.

The report examines the potential impact of reforming LPG subsidies in Indonesia, noting that women in poor and near-poor households are more vulnerable to price increases. It identifies three primary economic risks for poor women: eroded household budgets, increased time spent on fuel collection or cooking, and higher input costs for small businesses. The study also evaluates alternatives for cleaner cooking, concluding that induction stoves are the most viable option for Indonesia's transition away from fossil fuels.

The briefing by WWF and IISD offers policy guidance for COP 14 regarding the mainstreaming of biodiversity into the infrastructure sector, following a decision from COP 13 to address biodiversity in energy, mining, infrastructure, manufacturing, and health. It mentions upcoming discussions by the Subsidiary Body on Scientific, Technical and Technological Advice (SBSTTA) and references two specific case studies: bus fleet electrification in Ulaanbaatar, Mongolia, and hybrid infrastructure in the Bogotá River basin, Colombia.

The Government of Canada's proposal for a Clean Fuel Standard (CFS) received strong stakeholder support, with broad agreement on the necessity of contributions from all economic sectors to meet national emission reduction targets.