Report

The Criticality of Gender Equality in the Race for Critical Minerals

This IGF report examines how rising demand for cobalt, copper, graphite, lithium, and nickel could deepen existing gender inequalities in the mining sector unless governments and companies act deliberately. The report analyzes risks to women’s rights in mining-affected communities particularly for Indigenous and rural women including impacts on land, livelihoods, food security, health, unpaid care work.

May 13, 2026

Policy Recommendations

  • Rising demand for critical minerals risks deepening gender inequalities unless governments and companies embed gender-responsive safeguards in mining governance.

  • Assess, monitor, and manage gendered impacts by applying intersectional gender analysis, collecting gender-disaggregated data, and integrating findings into costed, time-bound Gender Action Plans.

  • Require inclusive consultation, promote women’s agency, and secure consent by enabling safe, meaningful participation, community-led monitoring, and free, prior, and informed consent (FPIC) as the best-practice standard.

  • Establish gender-equitable benefit-sharing mechanisms so women can access jobs, compensation, livelihood restoration, supplier opportunities, and community development benefits.

Critical minerals are essential to the global energy transition, digitalization, and industrial development. But the race to secure minerals such as cobalt, copper, graphite, lithium, and nickel also risks deepening long-standing gender inequalities in the mining sector. 

This IGF report, developed in partnership with the ILO and the UNDP, examines how the expansion of critical mineral extraction can affect women’s rights, particularly for Indigenous women, rural women, and women living in mining-affected communities. It looks at how environmental impacts, the location of mineral reserves, and accelerated permitting processes can increase risks related to land, livelihoods, food security, health, unpaid care work, safety, employment, consultation, and benefit sharing. 

The report also identifies practical actions for governments and mining companies to make critical minerals governance more gender-responsive. These include integrating intersectional gender analysis into impact assessments, ensuring inclusive consultation and women’s meaningful participation, respecting free, prior, and informed consent, and establishing benefit-sharing mechanisms that expand women’s access to decent work, compensation, community development, and economic opportunities. 

By placing gender equality at the centre of critical minerals governance, the publication argues that the transition to a low-carbon and digital future can become an opportunity to advance women’s rights, strengthen accountability, and support more inclusive and sustainable mineral development with gender-responsive policies in place.

Report

Nickel Mining in Indonesia

An overview of socioenvironmental governance in the sector

This case study is part of a broader project focused on strengthening supply chain resilience through analysis of the environmental and associated social impacts of critical minerals using case studies of nickel, lithium, and copper. It describes Indonesia's environmental challenges and associated social issues from nickel mining of laterite ore and processing through high-pressure acid leaching (HPAL) and examines the country's policy measures for management.

May 5, 2026

Key Messages

  • Indonesia has invested significant resources into leveraging its nickel endowments for economic development. The use of HPAL to process low-grade laterite ore continues to grow in scale—such intense development is associated with significant environmental and social impacts.

  • Nickel laterite mining and processing have a larger environmental footprint and generate more waste per tonne of metal produced than nickel sulfide mining. And much of the energy consumed in this process in Indonesia comes from coal, resulting in higher greenhouse gas emissions.

  • Stringent legislative frameworks are needed to address mining-related issues such as tailings and water management, which have potential for significant impacts on the environment and society.

Indonesia has the world’s largest nickel reserves, with an estimated 55 million tonnes. It has been the world’s leading producer of nickel over the past few years, with a global production share of 16% in 2017 rising to 54% in 2023, when it produced 2.02 million tonnes of nickel. 

The conclusions and lessons learned from this case study can be used to guide more sustainable nickel laterite mining and processing in Indonesia as well as other jurisdictions.

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Report

Voluntary Sustainability Standards and Export Promotion

Insights from their integration in Vietnam, Namibia, Suriname, and Mozambique

This report examines how integrating voluntary sustainability standards (VSSs) into national regulatory and sectoral systems can boost exports of sustainable products while helping producers adopt and maintain sustainable practices. It also provides recommendations for policy-makers to address challenges and risks.

April 30, 2026

Key Messages

  • Strong legal and regulatory foundations, along with clear mechanisms and intervention strategies, are vital for ensuring successful VSS integration in export promotion measures.

  • Investment in training, extension services, and market information reduces VSS implementation barriers and helps producers and exporters access sustainable markets. Without continuous support, smallholders risk losing certification and access to premium markets.

  • Effective VSS integration requires inclusive and holistic stakeholder engagement. It should be accompanied by mechanisms that ensure ownership and the active participation of all relevant actors from the outset.

  • Leveraging VSSs can support market diversification, domestic consumption, and intra-regional trade. Market overdependence on a few large buyers must be reduced. This requires prioritizing access to new regional and international markets, supporting value addition, and addressing bottlenecks.

Governments in developing countries and regions are adopting VSSs in export promotion measures to ensure exported products meet sustainability-related market requirements, while also expanding trading opportunities for producers, women, and micro, small, and medium-sized enterprises.

This report examines how integrating VSSs into national regulatory and sectoral systems can drive export-promotion outcomes. It provides insights into how governments are developing measures to support the use of VSSs in key sectors to increase access to markets and to help producers adopt and maintain more sustainable production practices. The report presents examples from four countries that have integrated or supported the use of VSSs for export promotion, highlighting lessons learned, benefits for producers, key successes and challenges, and emerging best practices.  

These four cases demonstrate that despite challenges, a structured, well-supported collaboration among governments, industry, and VSS organizations can drive both market access and more sustainable production practices. This report concludes with actionable recommendations for policy-makers to effectively address emerging challenges and risks linked to the use of VSSs in export-promotion measures and the broader implications of evolving sustainability-related policies in importing countries. 

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Report

Reliability of Sustainability Claims

Addressing greenwashing through regulations

How are governments regulating greenwashing? This report compares 23 regulatory instruments across 12 countries, analyzing policy instruments, scope, stringency, enforcement, and implementation while highlighting the role of voluntary sustainability standards (VSSs). It offers recommendations for designing credible, inclusive regulations that strengthen the reliability of environmental claims.

April 29, 2026

Key Findings

  • Regulations converge on core principles, truthfulness, clarity, substantiation, and transparency, but few specify what counts as adequate evidence. This leaves uncertainty about acceptable data sources, methodologies, and verification, creating risks of weak self-declared substantiation.

  • Efficient implementation of greenwashing regulations depends on verifiable data across complex value chains. Most frameworks apply the same substantiation burden to all companies regardless of size, disproportionately affecting smallholders and SMEs that lack the resources to provide evidence.

  • Many regulations accept voluntary sustainability standards as evidence, but few define what makes such schemes credible. Clear recognition criteria, covering governance, independence, audit quality, and data transparency would strengthen green claims and reduce compliance costs for producers.

Greenwashing has become a growing policy concern as businesses increasingly market products, services, and practices using environmental claims. Misleading or unsubstantiated claims can weaken consumer trust, distort competition, and undermine genuine sustainability efforts. In response, governments around the world are introducing new rules to improve the reliability of environmental information in the marketplace. 

This report provides a comparative overview of regulatory responses to greenwashing in Australia, Canada, Chile, Colombia, the European Union, France, India, Kenya, Peru, Switzerland, the United Kingdom, and the United States. It reviews how countries are using different policy tools, including consumer protection and competition law, sector-specific legislation, advertising standards, and upcoming specific greenwashing proposals. 

The mapping reveals significant progress. Most jurisdictions now embed core principles—truthfulness, clarity, substantiation, and transparency—into their regulatory frameworks. At the same time, persistent gaps remain. Pathways to credible evidence are often underspecified, leaving companies uncertain about what counts as adequate substantiation. Data collection along complex value chains remains a major implementation challenge, particularly for smallholders and small and medium-sized enterprises (SMEs). And while many regulations recognize third-party certifications and VSSs as admissible evidence, few clearly define the criteria that make such schemes credible. 

The report argues that effective greenwashing regulation must balance credibility with inclusiveness. It offers recommendations across three areas: 

  • strengthen the design of substantiation requirements and adopt proportionate approaches to reflect differences in company size, sector, and position in the value chain,
  • enable implementation by investing in data infrastructure and producer support, combining enforcement with guidance and consumer awareness, and promoting cooperation and experience sharing, and
  • support compliance by clarifying the role of VSSs through recognition criteria rather than endorsements of specific schemes. 

Together, these recommendations point toward regulatory responses that empower consumers, support producers, and promote credible sustainability markets globally.

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Report

Sustainable Asset Valuation of the Recovery of the Bogotá River, Colombia

Hybrid infrastructure to reduce flood risk and improve water quality in the Bogotá River

This Sustainable Asset Valuation (SAVi) examines how nature-based infrastructure (NBI) interventions like wetland restoration and flood control transformed the Bogotá River basin. The results show that hybrid infrastructure delivers far more value than it costs—generating USD 349 million in net benefits across flood protection, cleaner water, and improved quality of life.

April 28, 2026

Key Findings

  • Restoring wetlands and river functions through NBI significantly reduced flood risk, avoiding up to USD 828 million in damages by protecting homes, businesses, and infrastructure across the Bogotá River basin.

  • Hybrid infrastructure that combines grey systems with NBI delivered a positive return on investment, generating USD 1.27 in benefits for every USD 1 invested and USD 349 million in total net benefits over the project lifetime.

  • Improvements in water quality and ecosystem services generated by NBI delivered USD 554 million in value, representing the largest share of total benefits and driving gains in urban resilience, environmental quality, and quality of life.

The Bogotá River is essential to central Colombia, providing drinking water for nearly 6 million people across 46 municipalities and supporting agriculture and industry across Cundinamarca. Rapid urban growth, untreated wastewater, and the loss of wetlands degraded water quality and increased flood risks. Extreme events, such as the 2010–2011 floods, highlighted the limits of traditional flood protection approaches. 

To address these challenges, the World Bank and the Corporación Autónoma Regional de Cundinamarca funded a major restoration project combining conventional infrastructure, such as wastewater treatment and hydraulic works, with NBI interventions, including wetland restoration and river rehabilitation. 

These interventions improved water quality, restored natural flood buffers, and increased the river's capacity to manage high flows. The project closed in December 2022. 

The NBI Global Resource Centre conducted a SAVi assessment to examine the long-term performance of these investments over a 50-year period at the basin scale. 

Results show that hybrid infrastructure delivers strong economic returns when the full range of benefits is considered. The project generates USD 1.27 in benefits for every USD 1 invested, with total net benefits of USD 349 million. Avoided flood damage represents a major share of this value, with an estimated USD 828 million in avoided losses to homes and businesses. 

In addition to financial returns, the project strengthened climate resilience and improved environmental quality and living conditions for millions of people. The findings highlight the role of hybrid infrastructure as a cost-effective strategy for river basin management, delivering integrated economic, social, and environmental benefits.

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Report

Effectively Delivering on Climate and Nature: Policy analysis to maximize synergies and co-benefits in Mongolia

Focusing on Mongolia, the study examines how nationally determined contributions (NDCs), national adaptation plans (NAPs), and national biodiversity strategies and action plans (NBSAPs) align, identifying overlaps, gaps, and opportunities for enhanced coordination. It combines a policy document analysis with expert interviews. Key areas of analysis include governance structures, strategic goals, policy measures, financing, and monitoring systems.

April 27, 2026

Key Findings

  • Mongolia lacks a formal mandate to align its NDC, NAP, and NBSAP, which contributes to fragmented planning and parallel project efforts. This limits coordination and potential synergies, reflecting an opportunity to strengthen shared understanding of the benefits of more integrated approaches.

  • Limited coordination has led climate and biodiversity processes to evolve separately, resulting in parallel assessments and duplicated efforts. These patterns highlight an opportunity to strengthen linkages and improve coherence across Mongolia’s planning frameworks.

  • Heavy reliance on development partners and consultants has contributed to parallel, project based policy efforts. This can lead to misaligned actions and missed opportunities for coherence, highlighting the value of strengthening nationally led coordination.

The climate and biodiversity crises are closely interconnected, yet national policies often address them separately, leading to fragmented approaches. This policy analysis highlights the need for stronger integration and defines synergies as the intentional coordination of planning and implementation across NDCs, NAPs, and NBSAPs to achieve more effective outcomes and co-benefits. 

Focusing on Mongolia, the report begins by outlining the institutional landscape for climate and biodiversity, along with the current status of key national policies. This is followed by a synergies assessment, which examines how Mongolia’s NDC, NAP, and NBSAP intersect, highlighting shared objectives, targets, indicators, activities, stakeholders, sectors, potential trade-offs, and gaps. It then explores the potential challenges, gaps, and barriers that could hinder deeper integration and the development of effective synergies. The final section highlights actionable opportunities and strategic entry points to enhance alignment and strengthen coordination across Mongolia’s climate and biodiversity frameworks. 

The analysis was guided by the Effectively Delivering on Climate and Nature: NDCs, NAPs and NBSAPs Synergies checklist. It aims to inform national focal points; NDC, NAP, and NBSAP policy-makers and planners; and civil society organizations in Mongolia working to align their climate and biodiversity policies and actions to seek more effective outcomes and multiple and co-benefits.

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Topic
Climate Change Adaptation
Climate Change Mitigation
Governance and Multilateral Agreements
Nature-Based Solutions
Region
Mongolia
Project
Advancing Synergies Between Biodiversity and Climate Change Policy
Impact area
Climate
Nature
International Governance
Publisher
Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
Copyright
Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, 2026
Report

Tax Incentives in National Investment Laws

Bridging the gap between tax and investment policy-makers

Every year, governments across emerging and developing economies forgo significant tax revenues through incentives embedded in national investment laws, with little evidence of their broader economic and social returns. This report maps their design, legal structure, and governance arrangements across 105 national investment laws to support better coordination among the institutions that shape these policies and help countries attract quality investment.

April 28, 2026

Key Findings

  • Tax incentives dominate the incentive landscape in investment laws. They appear in 94% of laws that provide incentives, consistently across regions.

  • Investment promotion agencies sit at the centre of both the design and the administration of tax incentives. Ministries of finance, by contrast, remain at the margins; their role is shaped more by administrative habits than by formalized coordination.

  • Tax incentives rarely operate within a single legal framework. In many countries, investors can benefit from incentives across multiple regimes. Governments are approaching greater centralization to improve transparency, coherence, and alignment with development strategies, but progress is uneven.

  • Fewer than half of investment laws granting tax incentives mandate periodic review. While tax authorities often produce tax expenditure estimates to gauge revenue foregone, these are not consistently shared with or integrated into the work of investment authorities.

For decades, tax incentives have been a central feature of investment promotion strategies across the developing world. National investment laws have become the favoured vehicle for granting these incentives, particularly in least developed countries, where they form the primary legal basis for tax incentives in more than half of all cases. 

Despite their prevalence, little attention has been paid to how these incentives are governed: Who decides their design? Who grants them, and on what basis? How do they interact with other instruments granting tax incentives? Who monitors whether they achieve their stated objectives? And what institutional arrangements exist to ensure accountability when they do not? 

This report sets out to answer those questions. Drawing on a survey of 105 investment laws from Africa, Asia, and Latin America and the Caribbean, complemented by interviews with government officials, the report maps the current landscape of tax incentives in investment laws across emerging markets and developing economies: their prevalence, their design, their interaction with other legal instruments, and the governance structure that surrounds them. 

By examining how tax incentives are embedded in investment laws and the governance challenges that arise, the report aims to foster a more coordinated approach between institutions that promote investment and those that safeguard public revenue. Ultimately, it seeks to support a shared understanding of the role that tax incentives should play in attracting sustainable investment, building a common vision that promotes quality investment while contributing fully to domestic resource mobilization.

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Topic
Investment Law & Policy
Taxation
Impact area
Sustainable Economies
Publisher
IISD
Copyright
IISD, 2026
Report

Sustainable Asset Valuation of Mining Closures in Artisanal and Small-Scale Gold Mines in Marmato, Colombia

Nature-based infrastructure’s role in mining closure plans

This Sustainable Asset Valuation (SAVi) examines how nature-based infrastructure (NBI) interventions like reforestation, slope stabilization, and hydrological restoration can strengthen mine closure plans in Marmato, Colombia. For every USD 1 invested in progressive closure with NBI, the region gains USD 1.44 in return while also reducing exposure to landslide risk, water contamination, and ecosystem degradation.

April 24, 2026

Key Findings

  • Starting mine closure early delivers stronger results at lower cost. For every USD 1 invested in progressive closure, the region gains USD 1.44 in return, a conservative estimate, as several social and health benefits could not be monetized.

  • The most significant benefit of closing a mine properly is protecting human life. Reducing exposure to landslides, rockfalls, and tunnel collapse is where the economic case for structured closure is strongest.

  • When mines close without structured rehabilitation, contaminated land, unstable slopes, and degraded ecosystems remain. NBI interventions such as reforestation, slope stabilization, and hydrological restoration reduce risks, restore land, and benefit surrounding communities.

Marmato, in the department of Caldas, is one of Colombia's most historically significant gold-mining territories, where artisanal and small-scale gold mining has shaped local livelihoods and cultural identity for centuries. But mining in Marmato also carries serious risks. Steep hillsides, unmanaged waste, water contamination, and the near-absence of structured closure planning have left the territory exposed to landslides, ecosystem degradation, and long-term environmental liabilities. 

Colombia's regulatory framework for artisanal and small-scale mine closure is still emerging. Most mining areas in Marmato currently lack approved closure plans, meaning environmental risks accumulate without a clear pathway for remediation. The NBI Global Resource Centre applied the SAVi methodology to evaluate three closure pathways: a baseline scenario in which mines are abandoned without intervention; a comprehensive closure plan implemented at the end of mine life; and a progressive closure plan in which stabilization, rehabilitation, and NBI measures are implemented gradually during operations. The quantitative analysis is based on a pilot assessment of a representative artisanal mine, with results intended as indicative rather than definitive. 

The results show that mine closure in Marmato is fundamentally a risk-reduction investment. Avoided mortality risk—linked to reduced exposure to landslides, rockfalls, and tunnel collapse—represents the largest share of monetized benefits. The progressive closure plan outperforms end-of-life closure: for every USD 1 invested, the region gains USD 1.44 in return—a conservative estimate, as several social and health benefits could not be monetized due to data limitations. Earlier implementation reduces costs by making use of materials generated during operations rather than purchasing external inputs at the end of mine life, and allows risk reduction and ecosystem service benefits to accrue sooner. 

NBI plays a central role in this performance. Reforestation, slope stabilization, soil remediation, and hydrological restoration contribute ecosystem services, including erosion control, carbon sequestration, and biodiversity recovery, and reinforce the long-term effectiveness of closure outcomes.

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Report

States in the Driver’s Seat

Policies localizing electric vehicle and battery manufacturing in India

As the world’s fourth-largest automotive base, India holds the potential to create local manufacturing opportunities through the electric vehicle (EV) transition. State governments are at the forefront, controlling critical policy levers for deepening localization. This study examines the subnational policy landscape for EV and battery manufacturing across 14 major automotive states in India.

April 22, 2026

Key Findings

  • Supply-side EV and battery policies are beginning to translate into investments spanning across the EV value chain. These investments reflect early but tangible progress on localization across the value chain but are leading to geographically dispersed manufacturing outcomes.

  • Localization cannot be achieved through central policies alone. States control critical levers—land acquisition, power tariffs, logistics infrastructure, and regulatory clearances—that determine EV and battery manufacturing competitiveness and investment decisions.

  • Alignment between centre and state policies strengthens the overall incentive stack. State incentives can reduce location-specific costs, while central government incentivizes reward production and value addition.

  • Targeted policy instruments that address specific cost barriers, especially for midstream (such as production of cathode active materials, precursor materials) and upstream (critical minerals mining or sourcing) segments of the value chain, are needed at the state level for deepening localization.

The global automotive industry is undergoing a structural shift driven by transport electrification and increasing EV adoption. Valued at nearly USD 240 billion, contributing about 7.1% of GDP and supporting over 30 million direct and indirect jobs, India's automotive sector holds the potential to create local manufacturing opportunities through the EV transition. 

EV manufacturing requires an industrial configuration that is capital-intensive, electronics- and battery chemistry-driven, and significantly more exposed to global supply chains than conventional automotive manufacturing. Net localization for several high-cost EV components─such as batteries, motors, DC-DC convertors, and on-board chargers─is increasing but remains low in India despite several central government and state government policies. 

This report examines the subnational policy landscape for EV and battery manufacturing across leading automotive states in India. It finds that at least 14 state governments provide financial support through capital expenditure- or operating expenditure-reducing measures for localizing EV and battery manufacturing, indicating a growing ambition among Indian states to attract investments in the sector. However, targeted policy instruments that address specific cost barriers shall be needed for deepening localization. State policies remain less differentiated for midstream (such as production of cathode active materials, precursor materials) and upstream (critical minerals mining or sourcing) segments of the value chain, demonstrating growing policy maturity for downstream segments such as vehicle/battery assembly but nascency in terms of an emerging integrated value chain strategy. 

The study suggests six actions for central and state governments: 

  • design subnational support measures that de-risk midstream and upstream battery investments,
  • provide dedicated policy support for research and development investments, patent filing, and strategic intellectual property creation in the battery value chain,
  • conduct fresh rounds for Production Linked Incentive Auto to increase industry participation as downstream manufacturing for EV original equipment manufacturers and component suppliers matures,
  • develop project preparation facilities and plug-and-play industrial land infrastructure at the state level to further accelerate cell and battery manufacturing,
  • bridge the skill gap by establishing a dedicated skilled workforce development program for EV and battery manufacturing, and
  • introduce clear public procurement and phased zero-emission vehicle mandates to boost demand and reduce market risk for domestic manufacturers.

Report details

Topic
Climate Change Mitigation
Energy
Subsidies
Region
India
Impact area
Climate
Publisher
IISD
Copyright
IISD, 2026
Report

Leveraging Copper for Economic Transformation

Policy choices for value addition in Zambia

The report highlights key opportunities for Zambia to grow its copper processing and manufacturing industries. It analyzes challenges facing the country's copper-based industries and assesses how the country's policies respond to these. Finally, it provides recommendations on how to harness copper processing and manufacturing for sustainable development.

April 22, 2026

Recommendations

  • Government should focus industrial development efforts on the copper value chain by expanding smelting and refining, aligned with the planned increase in mine output under the 3MT strategy.

  • Access to reliable and affordable electricity should be the most urgent priority for copper value addition. Accelerating investment in generation capacity is essential, including by implementing efforts to get to cost-reflective tariffs combined with targeted protection for vulnerable households.

  • To foster competitiveness in its value chains, Zambian authorities can consider strengthening the development of special economic zones/industrial parks and infrastructures close to copper mines.

  • Corridor strategies and trade facilitation are core tools to boost copper exports to meet rising demand in Africa. Investment in transport and energy corridors, alongside reforms to customs, digital trade systems, and border posts, are key to cutting costs and improving competitiveness.

Copper is central to Zambia’s economy. The country is the world’s 10th-largest copper producer, and copper accounted for around 60% of export revenues in 2023. Yet, the country’s heavy reliance on mining exposes it to risks, including slower growth, limited diversification, weak job creation, and heightened vulnerability to external shocks. 

Against this backdrop, deeper participation in the copper value chain—through processing and manufacturing—offers a potential pathway to strengthen resilience and domestic linkages. Still, value addition is not automatic. Its benefits depend on careful sequencing, competitiveness, and the ability to address binding constraints while proactively managing social and environmental costs. 

With global demand for copper expected to remain strong, and projections pointing to persistent supply shortfalls into the mid-2030s, Zambia is therefore well placed to expand its role in copper value chains.

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