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This report provides methodological guidance for measuring fossil fuel subsidies in the context of Sustainable Development Goal (SDG) indicator 12.c.1: “Amount of fossil fuel subsidies per unit of GDP (production and consumption)”.

This methodology is intended for use by National Statistical Systems in compiling national estimates of fossil fuel subsidies. It also includes an elaboration of how fossil fuel subsidies can be measured at the global level. 

The report has been prepared by the United Nations Environment Programme (UN Environment) in close collaboration with the International Institute for Sustainable Development's (IISD) Global Subsidies Initiative (GSI) and experts from the Organisation for Economic Co-operation and Development (OECD). The process also involved the establishment and convening of an international expert group that provided advice on the methodology and on the operationalization of the methodology.

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