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22,506 documents
Marco Inclusivo sobre la Tasa Impositiva Mínima Global: Recomendaciones para abordar las condiciones fiscales estabilizadas
This policy brief by the International Institute for Sustainable Development (IISD) examines the challenges that 'fiscal stabilization clauses' pose to the implementation of the OECD's Second Pillar global minimum tax. It argues that these clauses, common in developing economies, may prevent governments from raising corporate taxes to the 15% minimum without risking international litigation, and provides recommendations for the OECD's model legislation to mitigate these risks.
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Document type: Policy brief
Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale
This policy brief by the International Institute for Sustainable Development (IISD) examines the conflict between the OECD's Pillar Two global minimum tax and 'tax stabilization' clauses often found in the national laws and investment agreements of developing countries. The document argues that these clauses, which freeze tax rates for investors, could prevent developing nations from implementing the 15% minimum tax and risk triggering international arbitration. It provides specific recommendations for the OECD's model legislation to ensure that the global minimum tax overrides such stabilization agreements.
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Document type: Policy brief
Une amélioration rentable pour le réseau canadien de surveillance environnementale : la surveillance communautaire de l’eau
This policy brief argues that Community-Based Water Monitoring (CBWM) is a cost-effective and scientifically rigorous method for collecting long-term water quality data across Canadian watersheds. It advocates for a shift from short-term competitive grants to long-term core funding to prevent the loss of technical capacity and the creation of 'dark data' that cannot be used for policy decisions.
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Document type: Policy brief
Renegotiating Sustainable Agricultural Concession Agreements: The case of Liberia
This case study, part of the IISD 'Stories of Change' series, details Liberia's efforts to renegotiate large-scale agricultural concession agreements following its civil war. Through an interview with Ciata Bishop, the document explains how the government transitioned from outdated 'scoop and ship' contracts to a transparent, regulated framework designed to attract foreign direct investment (FDI) while ensuring community benefits, food security, and job creation.
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Document type: Case study
Monitoring violence prevention
This research paper examines the monitoring and evaluation (M&E) systems used to track violence-prevention interventions in South Africa, specifically focusing on the interface between the Department of Social Development (DSD) and non-governmental organisations (NGOs). The author argues that current M&E practices are driven by financial compliance and audit requirements rather than a desire to measure long-term policy effectiveness or community impact.
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Document type: Research paper
FROM PROCUREMENT TO PERFORMANCE: Towards a private sector-led, service-based model to scale up sustainable electrification of public institutions
This knowledge brief by Sustainable Energy for All (SEforALL) and ESMAP advocates for a shift from traditional equipment-ownership models to private sector-led, performance-based service models to ensure the sustainable electrification of public health and education facilities in low- and middle-income countries.
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Document type: Briefing
The inequality-emissions link and what it means for the 1.5oC goal
This methodological note from the Stockholm Environment Institute describes an analysis of the distribution of global consumption emissions in 2030, based on the assumption that countries fulfill their Nationally Determined Contributions (NDCs) under the Paris Agreement. The report highlights a persistent link between income inequality and carbon emissions, noting that the richest populations continue to consume a disproportionate share of the carbon budget required to limit global warming to 1.5°C.
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Document type: Report
Accelerating to zero
This report by the Stockholm Environment Institute analyses the decarbonization potential of the heavy-duty vehicle sector in the EU up to 2030. It evaluates three indicative pathways to reach net-zero emissions by 2050, comparing the EU's 'Fit for 55' plan, an adjusted IEA scenario, and a linear reduction pathway. The authors conclude that while individual measures like electrification, energy efficiency, and biofuels are available, they must be combined to achieve significant reductions, though even a combined approach falls short of the most aggressive linear pathway to zero.
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Document type: Report
Perceived unknowns about gridless water, sanitation and energy services
This report by the Stockholm Environment Institute (SEI) identifies perceived knowledge gaps and barriers hindering the adoption of 'gridless' (decentralized) water, sanitation, and energy services. Based on workshops with 48 global stakeholders, the report argues that project failures often stem from socio-technical and systemic issues—such as regulatory mismatches, lack of user-centric design, and unsustainable business models—rather than technical performance.
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Document type: Report
Wetland Rapid Assessment Methodology အထက်ချင််းတွင််းမြစ် ၀ှြ််းဒေသတ၀ က် ချင််းတွင််းမြစ်ဒေဒေဒေလဲဒေသက ထ န််းသ ြ််းေန်အတွက် ေပ်ေ ွာလူထ အဒမခမပြုဘက်စံ စီြံခန ်ခွဲြှု ဒကျ်းေ ွာြျွာ်း၏ အဒမခခံသတင််းအချက်အလက်ြျွာ်းအွာ်း အကဲမြတ်ဆန််းစစ်ဒလေ့လွာမခင််းလက်စွဲ
This manual provides a methodology for the Rapid Wetland Assessment (RVA) of villages in the Upper Chindwin River basin. It is designed to support the 'Nature-based Solutions for the Conservation of the Chindwin River Basin' project, funded by the Darwin Initiative, by identifying priority wetlands and evaluating their ecosystem services and threats to inform Community Action Plans (CAPs).
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Document type: Guide
Three keys to accelerate the decarbonization of heavy-duty vehicles in the EU
This SEI briefing, based on a study commissioned by Scania, argues that the European Union's heavy-duty vehicle sector can achieve greater emissions reductions by 2030 than currently planned in the "Fit for 55" package. The analysis suggests that a combined approach of energy efficiency, electrification, and biofuels could reduce emissions by 24% compared to 2019 levels.
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Document type: Briefing
Eesti vesiniku teekaardi 2021 – 2050 ettepanek: lisad
This document provides detailed appendices for the proposed Estonian Hydrogen Roadmap 2021–2050. It outlines a phased transition toward a hydrogen economy, focusing on decarbonizing transport, industry, buildings, and the energy sector through the adoption of green hydrogen and fuel cell technologies.
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Document type: Report
Eesti Vesiniku Teekaart
The 'Eesti Vesiniku Teekaart' (Estonian Hydrogen Roadmap 2021–2050) outlines a strategic framework to integrate green hydrogen into Estonia's industry, energy, and transport sectors to achieve climate neutrality by 2050. The roadmap is divided into three phases: immediate piloting (2021–2025), scaling (2025–2030), and wide-scale adoption (2030–2050), focusing on leveraging Estonia's offshore wind potential and strategic location to build a sustainable hydrogen value chain.
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Document type: Report
APPEAL RESPONSE REPORT DECISION
This document is an appeal response report filed by groundWork and Earthlife Africa, represented by the Centre for Environmental Rights, challenging decisions made by the National Air Quality Officer (NAQO) regarding Eskom Holdings SOC Ltd. The appellants argue that granting postponements and suspensions of compliance with Minimum Emission Standards (MES) for several coal-fired power stations in the Highveld Priority Area is unlawful and violates environmental laws and constitutional rights to health.
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Document type: Report
Plastic is Carbon: Unwrapping the Net Zero Myth
This report by the Center for International Environmental Law and GAIA argues that the concept of "net-zero plastic" is a greenwashing tactic used by the petrochemical industry to justify expanded production, asserting that plastic is inherently carbon-based and incompatible with climate solutions.
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Document type: Report
Enhancing Caribbean Civil Society’s Access and Readiness for Climate Finance: Scoping Report
This scoping report examines the role of civil society organizations (CSOs) in climate action and their access to climate finance within the Caribbean Community (CARICOM) region, noting that governments cannot address climate risks alone.
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Document type: Report
The Data Is in—Governments Must Green Their COVID-19 Recovery to Keep Global Temperature Rise to 1.5°C
A statement by research organizations tracking global recovery spending calling for the redirection of COVID-19 stimulus away from carbon-intensive activities toward nature- and climate-positive investments to align with the 1.5°C temperature limit of the Paris Agreement.
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Document type: Statement
SDG Localization Baseline 2030
The SDG Localization Baseline 2030 report examines the practical implementation of Sustainable Development Goals (SDGs) at local and regional levels. It identifies systemic barriers including weak governance, lack of policy alignment, and limited financial resources, while emphasizing the critical role of local governments in service delivery and the need for better integration of local actors in national and global decision-making processes.
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Document type: Report
systematic global stocktake adaptation
This research paper describes a systematic global stocktake of implemented human adaptation to climate change, based on the screening of over 48,000 articles. The study finds that documented adaptations are primarily fragmented, local, and incremental, with very little evidence of transformational adaptation or risk-reducing outcomes.
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Document type: Research paper
Assessing crediting scheme standards: ensuring unit quality under the Paris Agreement
This research paper proposes a framework for assessing the standards and practices of carbon crediting schemes to ensure unit quality, specifically for countries using these schemes as a basis for international emissions trading under the Paris Agreement.
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Document type: Research paper