This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how development co-operation agencies can help developing countries take advantage of EFR approaches in both their development and poverty reduction strategies.
Following a review of the instruments of EFR and related technical issues, this report focuses on the political economy and governance aspects of EFR. This includes an examination of the precondition for successful design and implementation, the various steps involved through the EFR Policy Cycle, the challenges faced at each stage, and the main stakeholders involved. The role of donors in supporting EFR processes is also outlined.
Subsequently, these issues are reviewed in relation to sectors of particular relevance for developing countries: forestry, fisheries, fossil fuel, electricity, drinking water and industrial pollution control.
The study provides a review of the most innovative financing mechanisms employed by public entities in a range of countries around the world. These public institutions may invest in, or provide financial support to, companies and / or individuals who contribute to the reduction of carbon emissions through cleaner energy usage.
This paper provides a review of literature on energy-efficient sustainable refurbishment in developing countries. To this end, it provides an overview of climate change and its impact on the built and natural environment within the context of sustainable development. In particular, it will show the impact of human activity, focusing on the role of buildings, on Carbon Dioxide (CO2) emissions, and consequent greenhouse effects. The paper will consider the main elements of sustainable development and refurbishment in the context of developing countries, with special attention to conditions for attaining social sustainability and the role of employment therein. It will also examine the role of construction in development, with a particular focus on its contribution to pro-poor employment generation and social development objectives while meeting CO2 mitigation targets. The paper concentrates on case studies within Brazil, South Africa and the Netherlands to examine the social, economic and environmental effects of adopting sustainable refurbishment.
Based on 15 case studies as well as a literature review, this study assesses the links between corporate environmental governance and financial performance.
The overall evidence of the study is strongly supporting the argument that sound environmental governance policies, practices and performances are likely to improve in improved financial performance. More detailed findings of the study include:
The new guidebook describes over 40 major sustainability issues, ranging from the management of natural resources (waste, water, energy, etc.), to development control, satisfaction of tourists and host communities, preservation of cultural heritage, seasonality, economic leakages, or climate change, to mention just a few. For each issue, indicators and measurement techniques are suggested with practical information sources and examples.
This assessment report presents an overview of the energy access situation in the Asia-Pacific region, including prevalent policies and programmes to address them, with the view to identify common challenges that could be addressed through regional cooperation.