The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

To date, processes to implement the global Sustainable Development Goals (SDGs) and international climate change mitigation and adaptation obligations are largely disconnected in most countries. This creates administrative overlaps, costs and hampers the development of effective problem...

The effectiveness of carbon pricing as a market-based policy tool with economy-wide transformation potential has increasingly rendered it the instrument of choice among policy makers responding to challenges posed by climate change. However, the potential for jurisdictions to introduce carbon...

As part of the general producer responsibility regulated by the German Circular Economy Act, there are special legal regulations for the collection and environmentally sound disposal of certain waste streams (e.g. for packaging, batteries, waste electrical and electronic equipment, end-of-life...

Effective policies to mitigate climate change need to be accompanied by a socially just transition. This is especially relevant for coal regions. This paper draws on the experiences of past and ongoing transition policies, exploring their effectiveness and transferability. The challenges of...

The report analyzes, by looking back at existing compliance systems in the EU, Alberta, Australia, Colombia and Japan, the conditions under which offsets can add value to the compliance system without undermining its environmental integrity. The compliance system’s climate ambition as well as...

The report examines the role offset approaches can play in the post-2020 climate regime. For this purpose, the report first develops a conceptual approach and a normative vision of what should be viewed as successful offset use. It then proposes tools to operationalize this vision. Lastly it...

The report develops an assessment framework that policy makers can use to determine whether offsets can add value while ensuring the environmental integrity of a compliance system. It uses an assessment framework for these factors to: (1) identify sectors that warrant offsets as cost-containment...

Carbon pricing at appropriate levels is critical in the response to climate change, but currently only a fifth of global emissions are priced. Successful carbon pricing in Asia can help jurisdictions in the region achieve their climate targets cost-effectively, spur investments into low-carbon...

The aim of the project "Implementation and further development of the GLI:X - Green Logistics Indicators in South Africa" was to build on the results and successes achieved in the previous GLI:X projects I-II and to further develop and apply the GLI:X indicator system developed within the...