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Análisis de GI-ESCR sobre las negociaciones en la COP28

Análisis de GI-ESCR sobre las negociaciones en la COP28

La Iniciativa Global por los Derechos Económicos, Sociales y Culturales (GI-ESCR) participó en la 28ª Conferencia de Partes de la Convención Marco de las Naciones Unidas sobre el Cambio Climático (CMNUCC), que se llevó a cabo del 30 de noviembre al 12 de diciembre de 2023 en Dubái, Emiratos Árabes Unidos.

En medio de una presidencia muy controvertida de la COP28 liderada por los Emiratos Árabes Unidos, las negociaciones sobre el cambio climático reunieron a más de 90.000 representantes de Estados miembros, organizaciones de la sociedad civil, grupos de interés y otros actores comprometidos con la política climática de todo el mundo.

El primer día de la COP28, después de décadas de movilizaciones de la sociedad civil, se estableció finalmente el Fondo para Pérdidas y Daños. Sin embargo, el Banco Mundial, como anfitrión interino del fondo, enfrenta críticas por su histórico fracaso en responder a las necesidades de los más vulnerables y afectados. Además, los Estados hicieron promesas iniciales por un monto de 700 millones de dólares en financiamiento para pérdidas y daños, pero estas promesas quedan cortas respecto a los miles de millones necesarios anualmente para abordar las pérdidas y daños sufridos por las áreas más vulnerables a la crisis climática. En este contexto, políticas fiscales verdes y progresivas pueden desempeñar un papel crítico para cerrar las brechas financieras necesarias.

Otros ámbitos de negociación dentro de las negociaciones sobre cambio climático de la ONU abren oportunidades para discutir la política fiscal en el contexto del cambio climático. Estos incluyen discusiones para definir el plan de trabajo del Comité Permanente sobre Finanzas, así como continuar el trabajo bajo el diálogo de Sharm el-Sheikh sobre el alcance del Artículo 2(1)(c) del Acuerdo de París. Estos dos espacios, centrados en aumentar y alinear los flujos financieros con el desarrollo resiliente al clima, abren vías para considerar la política fiscal como clave para movilizar la cantidad sin precedentes de recursos requeridos para una acción climática efectiva.

La discusión relacionada a impuestos al carbono y actividades contaminantes también se ha planteado en las negociaciones sobre cambio climático de la ONU como parte de los denominados "enfoques no relacionados con el mercado" previstos en el Artículo 6 del Acuerdo de París, que pueden mejorar la cooperación entre países para mitigar las emisiones de gases de efecto invernadero. La lógica es que poner un precio a las actividades contaminantes no solo puede generar ingresos importantes para el Estado, sino también fomentar un cambio en los patrones de producción y consumo que promuevan prácticas más sostenibles.

En relación con las negociaciones sobre la transición justa, vale la pena destacar que por primera vez se adoptó un programa de trabajo sobre transición justa y equitativa en la COP28. Esto permitirá la creación de una nueva corriente de negociaciones dentro del marco de la ONU sobre cambio climático para discutir medios para lograr los objetivos del Acuerdo de París a través de un plan integral para transformar la energía, la fuerza laboral y las estructuras sociales y económicas. Resulta relevante que el texto final del plan de trabajo incorporó una perspectiva de derechos humanos y de género, junto con el reconocimiento de la necesidad de garantizar enfoques inclusivos y participativos. La nueva vía de negociación sobre transición justa brinda así la oportunidad de discutir las implicancias de justicia social de la política climática en todos los ámbitos de negociación sobre cambio climático de la ONU.

Finalmente, en los resultados del Balance Global, vimos un reconocimiento histórico de la necesidad de alejarse de los combustibles fósiles. Esta es una victoria que ayudará a impulsar una transición energética justa hacia energías limpias y renovables; sin embargo, la declaración carece de urgencia. No menciona un compromiso claro y con un plazo definido para eliminar claramente los combustibles fósiles de acuerdo con las recomendaciones críticas del Panel Intergubernamental sobre Cambio Climático (IPCC). Además, los resultados del Balance Global contienen un lenguaje que permite seguir utilizando combustibles fósiles fomentando falsas soluciones a la crisis. Todavía queda mucho trabajo por hacer para garantizar una eliminación rápida, justa, financiada y equitativa de los combustibles fósiles.

GI-ESCR fortalecerá su participación en espacios de la CMNUCC para impulsar las agendas de política fiscal y transición justa como centrales en el debate climático y contribuir a alinear la política climática con los principios de derechos humanos e igualdad de género.

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.