Fossil fuels are rarely taxed in the aviation sector. For domestic flights, there is generally no legal barrier to fuel taxation, and countries could implement these taxes to create a level playing field between aviation and other transport modes. Fuel for international flights is often not taxed due to international air service agreements and, in the case of the European Union, the Energy Taxation Directive (ETD). Implementing an aviation fuel tax when air service agreements do not explicitly prohibit it, reforming these agreements—or in Europe, reforming the ETD—are options for countries to address these fossil fuel subsidies. Engaging with other countries at the International Civil Aviation Organization may present opportunities to introduce a global aviation emissions levy.

For shipping, domestic and regional legislation would need to be reformed to introduce a tax on shipping fuel. Internationally, ports face competition-related pressure to avoid taxing maritime fuel, as ships can travel long distances on one load of fuel and choose ports that offer cheaper refuelling. Although there are no plans to introduce a shipping fuel tax internationally, an emissions levy with similar effects to a fuel tax is likely to be established by the International Maritime Organization later this year. Negotiations are ongoing, and countries should support introducing a levy of more than USD 100 per tonne of carbon dioxide, with revenues potentially used for improving ship efficiency and lower-emission fuels, as well as providing climate finance for countries in the Global South.

Environmentally harmful subsidies (EHS) reform is both an opportunity and a necessity. It demands multi-year commitments, significant resources, and a high appetite for risk. However, the potential returns—exceeding USD 2 trillion annually—far surpass current philanthropic contributions to nature and climate. This makes EHS reform the ultimate climate and biodiversity finance leveraging opportunity. With concerted action and long-term commitment, philanthropic organizations can strategically reshape the current subsidy landscape and catalyze a reallocation of resources toward biodiversity, climate, and social equity goals.

The playbook discusses over 20 opportunities for philanthropic organizations to engage on the EHS reform agenda. These include both established concepts and things that have not been tried before. The publication draws on 2 decades of IISD experience on EHS reform, additional research, interviews with 40+ key actors, and consultations at several international conferences and events in 2024.

Many essential elements are still missing for scalable action on EHS reforms, and opposition to reform is strong and consolidated. The first and immediate need for philanthropic investments is to co-create these essentials, such as better transparency, better awareness, and better coordination on EHS issues among philanthropic organizations, first-mover governments, civil society organizations (CSOs), think tanks, progressive businesses, and other policy influencers. There is a need to consolidate progressive forces that are now dispersed and lack essential ammunition.

Philanthropic organizations, first-mover governments, CSOs, think tanks, progressive businesses and other policy influencers must make a concerted effort to draw attention to the problems posed by EHS, offer suggested solutions, and build political consensus on the need for change. This is most effectively done through a combination of inside-track advice to policy-makers, to show them the path forward, and outside-track public advocacy that generates political momentum for change. Governments will successfully reform EHS once they clearly see this path and there is significant political momentum.

Oil and gas development in Canada affects and engages over a dozen areas of federal jurisdiction, both directly and indirectly. Specifically, oil and gas development on federal lands, offshore, and on Indigenous reserves, as well as the interprovincial and international transport and export of oil and gas, all fall directly under federal legislative authority. Indirectly, oil and gas development implicates and engages federal jurisdiction over navigation, fisheries, Indigenous Peoples and their interests in land (beyond reserves), transboundary river pollution, migratory birds, and certain aspects of climate change (e.g., federal carbon pricing and prohibitions on greenhouse gas emissions under the federal criminal law power). Oil and gas development is also affected by the exercise of federal jurisdiction over taxation, spending, patents, and bankruptcy and insolvency. This report outlines the general rules and principles that influence how the federal government can regulate such areas of activity.

This publication presents case studies of instances where mining companies adopted policies and practices to support gender equality and social inclusion in Chile, the Democratic Republic of the Congo, Mauritania, and South Africa. Each of the following cases is accompanied by an analysis of the relevant regulatory framework enabling good mining practices, as well as key lessons learned:

1. Direct employment and skills development of local women in the Democratic Republic of the Congo.
2. Local partnerships for intersectional and gender-responsive procurement in South Africa.
3. Skills development and partnerships with cooperative enterprises in Mauritania.
4. Inclusive community benefit agreement and horizontal linkages in Chile.

It was over ten years ago in 2014 that the Experimental Lakes Area was taken under the wing of Winnipeg-based think tank the International Institute for Sustainable Development, not only to prevent our closure but to usher in a whole new era for those iconic 58 freshwater lakes and their watersheds.

• So, what has the last decade achieved?
• Is science really the best policy?
• How far have we opened our doors to the world? 
• And who are Darla and Souris?

Discover all of that and more by diving into the latest annual report from the world's freshwater laboratory.

Situated on a densely forested and mountainous peninsula in the Atlantic Ocean, Freetown, the dynamic capital of Sierra Leone, is home to approximately 1.5 million people. The city is experiencing rapid population growth and urbanization, resulting in the loss of half a million trees each year. This urban deforestation, coupled with the impacts of climate change, is placing Freetown's urban communities at increased risk from floods, landslides, coastal erosion, and extreme heat.

To reforest the city, the Freetown City Council, with the support of international partners including the World Bank, Bloomberg Philanthropies, and the Global Environmental Facility, has developed the successful "Freetown the Treetown" initiative, which focuses on planting, digitally tracking, and growing 1 million trees in the city. Looking to scale this initiative further to address the escalating challenges of deforestation and climate change, this Sustainable Asset Valuation (SAVi) assessment evaluates the new phase of the initiative. The new phase aims to restore mangrove forests, protect the city's water supply, restore the Western Area Peninsula Forest, and continue to reduce damages from natural hazards and extreme heat in Freetown.

Two scenarios will be assessed as part of this SAVi assessment:

• NBI scenario 1, consisting of planting 3.7 million trees by 2050
• NBI scenario 2, consisting of planting 5 million trees by 2050.

The assessment highlights the societal value of urban reforestation and land restoration, demonstrating that the project can play a critical role in supporting Freetown's climate adaptation strategies. These efforts will enhance water retention, mitigate infrastructure damage, reduce loss of life from natural hazards such as flooding and landslides, and decrease carbon dioxide emissions and extreme heat.

The implementation of the proposed nature-based infrastructure (NBI) project in Freetown is projected to deliver significant net benefits. By 2050, the total cumulative, net discounted benefit (at a 4% discount rate) of implementing NBI Scenario 1 is USD 21.68 million, while NBI Scenario 2 would generate USD 26.45 million. The greatest positive impacts of the project include the avoided damage to infrastructure from floods, landslides, coastal erosion, and sea level rise, followed by employment and income generation, as well as the prevention of loss of life from flooding and landslides. For every USD 1 invested in this project, the societal return is USD 2.94 for NBI Scenario 1 and USD 2.79 for NBI Scenario 2. When accounting for discounted values, the returns are USD 2.14 and USD 2.04, respectively. These benefits are expected to grow as the frequency and intensity of extreme weather events increase, making tree planting an attractive climate adaptation strategy under future climate scenarios.

The assessment also includes a financial analysis that aims to ensure long-term financial sustainability of the project. The financial analysis identifies potential financing options that could support the Freetown the Treetown initiative to become financially viable, contributing to Freetown's climate resilience efforts.

The GCF was designed with thematic funding windows that include resources for readiness and preparatory activities, with a dedicated funding window for developing countries to request up to USD 3 million for formulating national adaptation plans (NAPs) and related national adaptation planning activities. Since 2016, the GCF has approved 113 NAP Readiness proposals from 102 countries for adaptation planning.

This report examines the approved proposals as of August 31, 2024, and their respective budgets for which the information is publicly available to

• understand how countries have used the USD 3 million available from the GCF for adaptation planning, focusing on contributions to the four GCF outcomes aimed at strengthening adaptation planning, as well as the role these programs have played in building knowledge and capacities at the national level (i.e., through engaging national consultants and training);
• identify remaining gaps and opportunities for financing adaptation and accelerating the implementation of national adaptation priorities by 2030 in line with the call from the first global stocktake for countries to have “national adaptation plans, policies and planning processes by 2025” and to “have progressed in implementing them by 2030”; and
• provide recommendations on how funds can be used more strategically to help developing countries transition from planning to implementing their identified adaptation priorities.

The city of Abbottabad, in the Khyber Pakhtunkhwa province of Pakistan, is expanding at a rate of 3.5% annually. This rapid urbanization is posing challenges to the city’s water supply, wastewater treatment facilities, and transport infrastructure. These impacts are further exacerbated by climate change, including temperature increases, frequent droughts, unpredictable rainfall, and intensified monsoon rains, which has resulted in severe flooding, landslides, and economic losses. The decline of green spaces in and around the city is aggravating the urban heat island effect and worsening the air quality, detrimentally impacting human health.

To tackle these issues, the Government of Khyber Pakhtunkhwa, the Asian Development Bank (ADB), and the Asian Infrastructure Investment Bank (AIIB) created the Khyber Pakhtunkhwa Cities Improvement Project. This initiative is focused on enhancing urban services in the region, to improve public health and strengthen climate resilience. The project emphasizes the need for green infrastructure, water and sanitation services, and solid waste management to address the city's challenges.

One area of focus is the revitalization and expansion of Shimla Hill Park, now renamed Sherwan Hill Adventure Park, in Abbottabad. The project aims to expand and rehabilitate the park, to mitigate risks from flash floods, landslides, and extreme heat while enhancing access to green spaces to improve the physical and mental health of citizens, as well as reduce air pollution and urban heat.

Using our Sustainable Asset Valuation (SAVi) methodology, we assessed two scenarios:

• nature-based infrastructure (NBI) scenario, which involves expanding the park's green areas, reforestation, and constructing walking trails and ramps to enhance access and usability, plus street lighting for improved safety.
• business as usual scenario, which considers the current extent and condition of the park.

We found that for every USD 1 invested in the project, up to USD 2.49 could be returned over a 30-year period, equivalent to PKR 1.8 billion in avoided costs and added environmental, economic, and social benefits. This is through job creation, health benefits, improved property values, increased spending by visitors, and carbon storage.

Côte d'Ivoire has lost two-thirds of its forests to agriculture through deforestation over the past 30 years, exacerbating climate impacts and soil degradation. This has created a cycle of environmental deterioration, pushing farmers to clear more land for cultivation. To address this issue, the government introduced the Stratégie Nationale de Préservation, de Réhabilitation et d'Extension des Forêts in 2019, which aims to increase forest cover to at least 20% by 2030. Achieving this goal requires planting 3.48 million hectares (ha) of forest by 2030, equivalent to 348,000 ha of new trees annually, while also preserving existing tree cover. As part of this initiative, the One School, 5 Hectares of Forest program will plant 6,000 ha around schools.

This project aims to provide local flood protection, improve soil health, and educate communities about eco-citizenship. Additionally, agroforestry orchards will generate income for schools and women's cooperatives. Although each school's reforestation area is modest, the cumulative effect is substantial, with 2.4 million trees to be planted, potentially sequestering significant amounts of carbon.

In the context of the One School, 5 Hectares of Forest program, the SAVi assessment examines the environmental, social, and economic impacts of a 5-hectare reforestation project at the Collège moderne de Bougousso. It evaluates three scenarios: Nature-Based Infrastructure (NBI), which encompasses reforestation and agroforestry; Grey Infrastructure, which involves conventional drainage channels; and Business as Usual (BAU), where no action is taken. The assessment reveals that the reforestation project offers significant cost-effectiveness for the school, generating USD 7.50 in benefits for every USD 1.00 invested. These benefits stem from various sources, including revenue from agroforestry, carbon sequestration, and avoided flood damages.

NBI is more cost-effective than conventional drainage channels while providing the same level of flood protection, avoiding the need for expensive grey infrastructure. Moreover, the project generates USD 4,100 in additional income through agroforestry, which can contribute to the economic empowerment of women working in this sector.

India faces the challenge of balancing economic development with environmental sustainability. GPP can be a powerful tool to help address this challenge by leveraging India’s public spending, which accounts for nearly 30% of its GDP. Through green procurement, governments can reduce the environmental impacts of their purchases, while also supporting the market to shift to more sustainable practices.

This report examines the state of GPP in India, where public and private stakeholders have started various initiatives for more sustainable purchasing. Yet, widespread green procurement is still hindered by incomplete policy frameworks, low awareness and skills for GPP, a perception of higher costs for green products, the limited market availability of sustainable alternatives, weak monitoring mechanisms, and fiscal constraints.

Policy-makers, procurers, and civil society organizations in India can address these challenges and advance GPP by implementing four recommendations:

• strengthen the policy framework, creating a solid legal basis and showing clear commitment to GPP,
• build awareness and skills for GPP, including on the strategic importance of green procurement and by setting up a competence centre with dedicated trainings,
• provide easy-to-use GPP tools, such as verified eco-labels and management systems and ready-made environmental criteria, and
• establish a comprehensive GPP monitoring system, building on a baseline assessment, clear goals, and multi-stakeholder collaboration.

Through these strategic steps, India can leverage its public spending for more sustainable consumption and production, contributing to greener business practices and international commitments under the Paris Agreement and the Sustainable Development Goals.