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Aktuelles (EntscheidungsträgerInnen)

Publication
Recommendations for the Design of the Corporate Sustainability Due Diligence Directive (CSDDD)

Fatal accidents, environmental disasters, and serious human rights abuses have occurred repeatedly in the global value chains of many companies. It is therefore imperative to ensure that those affected have the means to seek redress, thereby mitigating the risks associated with human rights violations and environmental degradation. One potential avenue for remedy is through non-state-based operational grievance mechanisms, which can exist either at the corporate level or as independent entities. This policy brief examines the role of operational grievance mechanisms in the ongoing negotiations of the EU Corporate Sustainability Due Diligence Directive (CSDDD).

Publication

Transitioning to and establishing electricity systems based on 100% renewable energy sources is a crucial step towards limiting global emissions. Co-authored with the Pan-African Climate Justice Alliance, our fact sheet provides an overview of the components needed to build such a system.

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The role of financial institutions in mitigating supply chain impacts – the case of deforestation

In our new policy brief, we analyse along with Climate & Company and Rechtsanwälte Günther why sustainability due diligence obligations for financial institutions are key to achieving the EU's climate goals. As an example for this tool, we draw on due diligence obligations for financial institutions to avoid financing projects that cause deforestation. In addition, the policy brief presents specific recommendations for regulating financial actors through the EU Corporate Sustainability Due Diligence Directive (CSDDD).

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Building on the priorities of the Spanish Presidency of the Council of the EU in 2023

As of July, Spain holds the Presidency of the Council of the European Union. The Spanish Presidency has identified four priorities to focus on during its term. In our policy brief, we highlight specific areas of action within these priorities for the Spanish Presidency to make progress on climate and energy diplomacy.

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Learning from the Funding Mosaic

The 27th UN Climate Conference (COP27) concluded with the groundbreaking agreement to establish a new loss and damage (L&D) fund. This significant development aims to enable vulnerable countries to respond to and recover from climate impacts. The report emphasises that the design and operation of the L&D fund will be significantly influenced by its intended scope. With diverse opinions among stakeholders on the fund's optimal design, the selection process for these recommendations is of paramount importance.

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The legal report points to existing corporate CO2 reduction obligations that are currently not sufficiently taken into account by many companies. It concludes that the increasing density of corporate reporting obligations in the area of so-called ESG risks (Environment, Social, Governance) already results in implicit climate-related duties of conduct for companies, which require preventive and science-based decision-making, including at management level. The report was commissioned by the Dorothea-Laura-Janina Sick Environmental Foundation, Germanwatch, and Protect the Planet, and is based on an analysis of legal developments in the areas of corporate law, directors’ duties, sustainability due diligence duties, as well as tort law.

Publication
Policy Options for Governments: A Discussion Paper

Is the European Carbon Border Adjustment Mechanism a trade barrier that burdens the economies of the countries concerned? Or can it be a driving force for sustainable energy and industrial transformation, benefiting both trading partners and the climate alike? Our discussion paper analyses the impact of the Carbon Border Adjustment Mechanism on Ukraine and the Western Balkans and identifies how these countries can use the CBAM to accelerate their energy transition and industrial transformation.

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The Just Energy Transition Partnership (JETP) in South Africa marks a significant milestone and serves as a blueprint for future initiatives in other developing countries. The USD 8.5 billion partnership programme is designed not only to help decarbonise South Africa's energy sector to mitigate climate change, but also to catalyse inclusive sustainable development. This background paper by IRID and Germanwatch provides an overview of the partnership process to date, including a general overview, its framework, and guiding principles.

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This background paper by IESR and Germanwatch examines the climate financing landscape in Germany and Indonesia, focusing on climate mitigation in the energy sector. For Germany, this paper provides a comprehensive summary of its climate financing flows, structure, and global trends. With respect to Indonesia, it examines its climate mitigation targets and achievements, energy transition financing trends, and potential avenues for international climate finance support.

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An Overview of Loss and Damage within the Indonesian Context

Climate change is increasingly evident through devastating impacts on lives and livelihoods, such as the destructive floods in Pakistan and Indonesia. The likelihood of global warming exceeding 1.5°C is over 50%, amplifying the severity of climate change effects and associated losses. This background paper discusses Loss and Damage in Indonesia, explaining the concept, its history within the UNFCCC, and providing an overview of financing options.