For the last three years, GI-ESCR has participated in the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP) believing it is a key advocacy space to deliver on its mandate.

The 28th Conference of the Parties to the UNFCCC (COP28) was held from 30 November to 12 December 2023 in Dubai, United Arab Emirates, and we were there. More than 60,000 delegates from Member states, civil society organisations, trade unions, Indigenous Peoples, industry, and international organisations, gathered in Dubai with the mission of phassing-out from fossil fuels and transition to a sustainable economy centred on protecting the people and the planet.

GI-ESCR gathered with States’ delegations, civil society organisations, UN representatives, and other stakeholders to contribute to the discussions on a right-based tax policies and a gender-just transition.

Please find below some selected news from GI-ESCR’s participation.

New report: A Green Fiscal Pact for Latin America and the Caribbean

Amid little discussion on alternative funding solutions based on taxes in the context of climate negotiations, GI-ESCR, DeJusticia, Nuestra América Verde, FIMA, GFLAC, and AIDA released a new policy brief outlining innovative proposals for green and progressive taxation to finance the just transition in Latin America and the Caribbean (LAC). The policy paper titled "Green and Progressive Taxes for the Socio-Ecological Transition: Perspectives from Latin America and the Caribbean" was launched during the first week of negotiations at COP28, at the Climate Justice HUB (Blue Zone).

The policy brief makes the case for wealthy nations and individuals who have disproportionately contributed to climate change to pay their fair share through new forms of taxation. It argues that the funds raised can help pay for the mass shift away from fossil fuels and other measures needed to adapt to intensifying climate impacts across LAC countries. The aim of these efforts is to spur discussion and action around fiscal reform for climate justice based on human rights and the principles of equity, common but differentiated responsibilities,

and ecological sustainability. Alongside partners, GI-ESCR urges LAC governments to explore these recommendations in climate conferences and negotiations, while also pushing for an overhaul of global tax rules that facilitate corporate tax abuse and restrict nations more affected by the crisis to move towards a just transition.

Meeting with Colombia's Minister of Environment

GIESCR and partners had a strategic follow-up meeting with Colombia's Minister of Environment, Susana Muhamad, and her negotiating team. The discussion focused on key issues as climate finance, the global stocktake, and a gender-just transition. Specific details were provided on Colombia's requests for increased climate financing from developed countries to support sustainability projects and transitioning to clean energy. There was also dialogue around tracking progress from upcoming climate commitments and setting more ambitious goals for emissions reductions that promote environmental and fiscal justice.

Independent Global Stocktake (IGST)

As members of the Independent Global Stocktake (IGST), GI-ESCR met with other regional hubs to discuss progress on negotiations and critical points to include in the publication of the first Global Stocktake at COP28. The discussions centred on the need to increase climate ambition, strengthen regional cooperation, and ensure the Global Stocktake serves as an instrument for civil society to demand greater accountability from states and inform the new round of NDCs. See our joint statement HERE.

Strategic meeting with ESCR Net

As part of the global ESCR Network, GIESCR engaged in in-depth strategic meetings to strengthen a human rights-based approach in climate negotiations. Key discussion points included guaranteeing that increased climate financing plans have proper oversight, transparency, and accessibility mechanisms so resources directly support adaptation and mitigation strategies in developing countries bearing the greatest climate threats. There is a need for more robust reporting, tracking, and accountability systems. Also, members highlighted how loss and damage funding should adhere to human rights principles around timely, adequate, and needs-based assistance. As climate impacts intensify, loss

and damage support must incorporate affected populations into decision-making and distribute aid efficiently without discrimination.

Overall the Network used its presence and advocacy at COP28 to press parties on integrating human rights into all climate commitments and plans while centring support for vulnerable groups.

GFLAC joint statement

GIESCR along with over 81 civil society organisations globally issued a joint statement on climate finance through the Group of Climate Finance for Latin America and the Caribbean. The statement called for transforming how climate finance is delivered, accessed, reported, and governed to serve developing country needs. Please read the joint statement HERE.

UN experts held press conference at COP calling for fiscal justice in climate negotiations

Isabelle Durant, Chair of the Expert Mechanism on the Right to Development, José Francisco Calí Tzay, Special Rapporteur on the rights of Indigenous Peoples, Attiya Waris, Independent Expert on foreign debt, other international financial obligations and human rights, and David Boyd, Special Rapporteur on the issue of human rights obligations relating to the enjoyment of a safe, clean, healthy and sustainable environment held a joint conference. The conference by the four UN experts aimed to highlight priorities and opportunities for human rights-based climate action at COP28. The experts were part of the largest-ever delegation of UN independent experts on human rights participating at the UN climate summit.

Professor Attiya Waris emphasised the connection between fiscal policy and climate justice. "There is no climate justice without fiscal justice," she declared at the press conference. As UN Independent Expert on foreign debt and international finance, Professor Waris provided crucial insights on how issues of finance, taxation, illicit flows of money, and human rights all intersect with efforts to address climate change. In particular, she noted the lack of discussion around the different types and mechanisms of financing, varying methods of taxation, and problems related to illegal movement of funds and wealth taxes.

GIESCR also discussed with the UN expert on GI’s new report “A Green Fiscal Pact for Latin America and the Caribbean” and on how LAC countries can adopt bold fiscal measures to finance and tackle the climate emergency.

Ways forward towards 2024

While progress was made at COP28, much work remains ahead in 2024 and beyond. Key next steps for GIESCR and partners will be continuing advocacy work with governments to implement stronger emissions reductions commitments, improve transparency on meeting climate financing pledges, and integrate human rights and environmental justice obligations into policymaking. GIESCR also aims to utilise accountability tools like the Global Stocktake to demand bolder, rights-based climate action from states that aligns with 1.5°C pathways. This involves collaborating with UN experts to advance principled positions in climate negotiations and processes, as well as expanding civil society participation by enhancing frontline community voices in decision-making forums. Overall, GIESCR seeks to build momentum with strategic partners on holding countries and corporations responsible for ambitious, socially-just climate commitments by employing evidence-based advocacy and leveraging reporting mechanisms. The goal is ensuring the most vulnerable populations and future generations are considered as countries plan and finance an equitable transition to climate resilience and net zero emissions. Forging ahead, there will be a continued push towards justice, participation, and accountability in the global climate fight.