Publications

With the establishment of the Fund for responding to Loss and Damage, loss and damage finance has been firmly institutionalised under the United Nations Framework Convention on Climate Change. However, little knowledge exists on the financing gap that the Fund would ideally close. In our report, we discuss methodological challenges and propose solutions to change that.

This factsheet explores the role of aviation in climate action, highlighting both the gaps and opportunities in how flights are taxed and regulated. By examining current policies and proposing targeted reforms it reveals how strategic changes could advance environmental accountability, fund sustainable fuels, and foster climate equity. Discover how these solutions could propel Germany and the EU toward more sustainable skies.

Discover how Germany’s ultra-wealthy pay far less in taxes than middle-class families and how this imbalance fuels carbon emissions and environmental harm. Our latest factsheet uncovers billionaires’ tax avoidance strategies, the environmental toll of their wealth accumulation, and an international proposal for a billionaires tax to advance social and climate justice. Dive in to learn what’s at stake and how fairer taxation can drive sustainable change.

Nationally Determined Contributions (NDCs) are the climate plans of countries that have signed the Paris Agreement. Every five years, these plans need to be updated, adding more ambition to reduce emissions. In this primer, we give an introduction to NDCs, their history, and describe four essentials of a good next generation of NDCs.

The New Collective Quantified Goal on climate finance will be defined at COP29 in late 2024. It will shape the future of climate finance and guide Parties' efforts to finance climate action for years to come. The Goal therefore needs to highlight the importance of adaptation finance and contain strong provisions to ensure that adaptation finance flows in line with the evolving needs and priorities of developing countries, as well as the Global Goal on Adaptation of the Paris Agreement. Our policy brief details how this can be achieved.

Pakistan's vulnerability to climate change makes the country an important partner in German climate co-operation. In this policy brief, we examine Pakistan's national climate policies and their implementation challenges. We also review Germany's climate initiatives within Pakistan and anticipate potential challenges in their bilateral climate co-operation.

We are living in the ‘era of loss and damage’. In this era, the decision to establish the new Fund for Responding to Loss and Damage (FLD) at COP27 was a historic milestone. Seeking to inform and catalyse advocacy on the topic, we calculate fair shares for countries in providing finance to address L&D.

The sector dialogues within the National Action Plan for Business and Human Rights (NAP) are used as a support for the German Government to implement human rights due diligence. After five years in operation, this particular format has certainly proved effective. In our paper, the participating civil society organisations try to provide an overall view, and present a generally mixed picture.

Since January 2023, the rules of the Supply Chain Act in Germany have applied to all companies above a certain size. This also includes financial institutions. However, the Federal Office for Economic Affairs and Export Control (BAFA), which is responsible for enforcing the law, argued in its guidance published in August 2023 that the law's due diligence obligations are not binding for financial institutions with regard to their core business. Contrary to the guidance, our legal opinion concludes that a correct interpretation of the LkSG clearly shows that financial institutions have a supplier relationship within the meaning of the LkSG with their customers for a number of financial products.

The creation of value through trade and processing of critical raw materials is a crucial step towards sustainable economic development in African countries. Our fact sheet provides an overview of some of the relevant initiatives in recent years. We highlight obstacles to the Africa Mining Vision and point to solutions through regional co-operation. In addition, the Lobito Corridor serves as case study to assess co-operation of African countries on building supply chains.