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Ghana learning review

A decade of innovation in tax justice and inclusive markets programming

Use and abuse of tax breaks: how tax incentives become harmful

Taxation is essential to raise sufficient, equitable and accountable financing for development. Only through taxation can governments fund public spending on the essential services at the quality and scale necessary to realise the rights of all citizens. Yet many Southern governments decide not to tax certain corporations and companies in the hope that this will attract cross-border investment. Despite mounting evidence that the practice of offering tax incentives is both largely ineffective and detrimental to development, it is widespread. This report explains how tax incentives can become harmful, and discusses what can be done to stop their abuse.

Christian Aid expectations for COP25

Christian Aid's key asks for the COP25 climate conference in Madrid, Spain, December 2019. The past 18 months have seen a flurry of new scientific information on the state of the climate. Severe climate impacts are already being experienced, particularly by the poorest and most vulnerable. Communities and ecosystems are already suffering devastation even at the current 1ºC of warming. The fires in the Amazon, Congo and California, the South Asian floods, and other extreme weather events, like cyclones Idai and Fani, point to a climate system already in crisis. The world is in a state of climate emergency. The climate emergency is real and efforts to take action now must be a priority. We call on governments to make a step change in their climate ambition and in the support given to help developing countries achieve it. Key asks Mitigation All countries to recognise the scale of the climate challenge and the need for a fair global effort to achieve the Paris 1.5ºC goal. The Conference of Parties (COP) to the UN Framework Convention on Climate Change should deliver a mandate for all countries to enhance the mitigation part of their Nationally-determined contributions (NDCs) in line with the 1.5ºC goal. The common time frame should be in five-year cycles. Long-term strategies should include landscape analyses to plan for nature-based solutions, to increase resilience, and to store and sequester carbon. Finance Adequate climate finance is a prerequisite to greater ambition in poor countries. Developed countries need to step up in providing adequate public finance to both help build resilience, but also to allow clean development and fulfillment – and exceedance - of the conditional parts of the NDCs. Loss and damage The Warsaw International Mechanism on Loss and Damage (WIM) should put greater focus on averting loss and damage than on post-event addressing of it. New, additional and adequate sources of climate finance are needed to enhance action. The potential of nature-based solutions for resilience should be given greater consideration and implementation priority. Adaptation Developing countries should be supported to complete and implement country-driven, gender-responsive, participatory and transparent adaptation plans. The overall financial flows, as well as the proportion of finance for adaptation need to be increased to allow vulnerable people, communities and ecosystems to adapt to the changing climate. Article 6 Rather than rely on ‘flexibility’ mechanisms, countries should instead focus on making transformational changes to their economies. Kyoto credits should play no role in any Paris mechanisms. Article 6 provisions should be adopted as a package. The Article 6 mechanisms should explicitly recognise the non-fungibility of fossil and biological carbon and prevent trade between them. Strong social and environmental safeguards are essential to be agreed before use of flexibility mechanisms. Nature-based solutions COP should recognise the potential co-benefits of nature-based solutions, as detailed in the Intergovernmental Panel on Climate Change (IPCC) and Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES) reports, and agree means to promote their implementation Nature-based solutions for mitigation should not be seen as an alternative to ending the use of fossil fuels. It should be seen as an additional and precautionary approach, with other co-benefits, including for resilience. Appropriate links with the Convention on Biological Diversity (CBD) and UN Convention to Combat Desertification (UNCCD)’s provisions should be made, and coherent implementation encouraged. Gender and Climate The revision must ensure that gender balance approaches are adopted under all the bodies of the convention. Download the full briefing here

Christian Aid Ethiopia Annual Report 2018/19

This report shows the impact of our work and testimonies that show how Christian Aid Ethiopia is supporting the most vulnerable communities in hard to reach parts of the country. It highlights out work on humanitarian response, DRR, strengthening climate services to farmers and pastoral communities, markets development and our work on promoting gender sensitive programming and support to communities to challenge power structures and systems that perpetuate gender violence. 

World in disunion: Climate change and the Rugby World Cup

  The effects of climate change are being felt around the world and the Pacific islands are among the worst affected. But unless greenhouse gas emissions fall, the consequences in the coming decades will be far worse than anything seen so far. Fiji, Samoa and Tonga face an onslaught as the world warms. Hotter and more acidic oceans, due to higher levels of carbon dioxide, kill coral reefs upon which fish populations depend, while rising sea levels will swallow land, increase flooding and salinate water supplies. The region is also likely to experience more category 3 to 5 storms, such as last year’s Cyclone Gita which was the strongest tropical cyclone to hit Tonga since records began. Together these climate change impacts threaten to undermine the islands’ economies, deter tourists, making life increasingly tough and driving young people away, putting strain on the countries’ ability to field competitive rugby teams. Researchers warn of mass migration from the islands as a result of climate change in the coming decades. Alongside the Pacific island countries at the Rugby World Cup are some of the countries most responsible for the climate crisis. Major greenhouse gas polluters like the US, Australia, the hosts Japan, Russia, Canada, South Africa and the European nations will play at the tournament, to the tune of a world in union. But few, if any, of the most polluting competitors have credible plans to cut their emissions to safe levels - suggesting the World Cup’s theme song is just an empty promise. It is not too late to prevent dangerous climate change and to save the future for the Pacific islands, and the rest of the world. But it requires immediate action to cut emissions.

Generando Empresas y Derechos Humanos

Las prácticas corporativas irresponsables representan graves riesgos para los derechos humanos. A menudo, tienen impactos que afectan a las personas de manera diferente debido a su género, haciendo que las desigualdades que ya experimentan sean aún mayores. En este informe, identificamos estudios de casos, destacamos temas clave sobre el impacto de género de las prácticas corporativas y exploramos su relación con el derecho internacional de los derechos humanos y los marcos relacionados. Creemos que las empresas, en particular las empresas transnacionales, deben hacer valer los derechos humanos y deben ser responsabilizadas por el derecho internacional de los derechos humanos. También creemos que el Marco de Negocios y Derechos Humanos de la ONU, sus mecanismos de implementación, y los estados y entidades comerciales a los que se aplica, deben responder mejor a los impactos negativos de las empresas en los derechos de las mujeres y los géneros marginados.

Engendering Business and Human Rights

Irresponsible corporate practices pose serious human rights risks. Often, they have impacts which affect people differently because of their gender, making the inequalities that they already experience even greater. In this report, we identify case studies, highlight key issues on the gendered impact of corporate practices, and explore their relationship with international human rights law and related frameworks. We believe that businesses, in particular transnational corporations, must bring human rights to bear and must be held to account under international human rights law. We also believe that the UN Business and Human Rights Framework, its implementation mechanisms, and the states and business entities to which it applies, must respond better to the negative impacts of business on the rights of women and marginalised genders.

Joint Country Programme newsletter - July - Sept 2018

A new country director, piped water comes to villages in Mumbeji, advocating for tax justice and more...

Resilience Results: BRACED final evaluation report

Using evidence provided by implementing partners, this latest evaluation report from the BRACED Knowledge Manager examines the following central synthesis evaluation question: How, where, when and why do BRACED interventions work, and what can be learned/how can good practice be replicated? This paper finds that BRACED projects have made considerable progress towards building and strengthening resilience despite the short time-frame of the programme (3 years). The evidence presented in the BRACED project final evaluations which fed into this realist analysis highlight a number of valuable insights into how good practice, demonstrated by the projects, can be replicated. Read the report here

Caring for Mother Earth: providing solar ovens in the Amazon

In 2015, Christian Aid embarked on a three-year project with the Church of Scotland Guild to provide solar ovens to indigenous communities in the Bolivian Amazon. The Caring for Mother Earth project provided solar ovens to four communities; Bella Altura and Capaina, north of La Paz, and Bermeo and Nueva Betania in Beni.

Adapta annual report 2017

Adaptation is the answer to climate change: cocoa, honey and the future. Proyecto Adapta: “Building climatic resilience in the fine cocoa and honey sectors” is a 4-year project, driven by the Nicaraguan firm of Danish origin Ingemann, and developed jointly with government organizati ons, the Humboldt Centre in Nicaragua and the international organisati on Christian Aid. Its realisation is possible thanks to finance from the International Development Bank, Multi lateral Investment Bank and the Nordic Bank for Development.

Adapta interactive annual report 2017

Adaptation is the answer to climate change: cocoa, honey and the future. Proyecto Adapta: “Building climatic resilience in the fine cocoa and honey sectors” is a 4-year project, driven by the Nicaraguan firm of Danish origin Ingemann, and developed jointly with government organizati ons, the Humboldt Centre in Nicaragua and the international organisati on Christian Aid. Its realisation is possible thanks to finance from the International Development Bank, Multi lateral Investment Bank and the Nordic Bank for Development.

LPRR: Humanitarian response strand learning paper

The Linking Preparedness, Response and Resilience, a DEPP funded, multi-agency project, supported seven local NGOs in Kenya and Myanmar to develop and pilot operational methodologies for supporting integrated community-led responses to humanitarian crises. The project was funded by the START network through UK aid and was led by Christian Aid. The approaches tested by the project were based on the research carried out by Kings College London (KCL), on the on-going action-research of carried out by Local to Global Protection (L2GP) and on the ideas, capacities and contexts of the LNGOs themselves. The pilots test the application of the recommendations made by communities as captured by the KCL research of how to improve humanitarian programming. This learning paper summarises the key findings to date from seven of these pilots in 3 local organisations from Marsabit County of Northern Kenya, two from NW Myanmar (Rakhine State) and two from SE Myanmar (Kayah and Kayin States). Given the small budgets for the pilots and the very short timeframes for their completion, they are the first step for the seven LNGOs to test and develop some of the components of the emerging ‘practice’ for facilitating locally-led emergency programming.

LPRR final evaluation report

The Linking Preparedness, Response and Resilience (LPRR) project, which is part of the DFID funded Disasters Emergencies Preparedness Programme (DEPP), was carried out from 2015 to the end of March 2018. The project was delivered by a consortium led by Christian Aid, which included Action Aid, Concern, Help Age, King’s College London, Muslim Aid, Oxfam, Safer World, and World Vision. The LPRR project brings together the expertise of response and resilience professionals (and frameworks) in order to support communities affected by emergencies and at the risk of violence. The consortium was present through a research component in eight countries, namely Bangladesh, Democratic Republic of Congo, Philippines, Colombia, Indonesia, with pilot projects in Kenya, Pakistan and Myanmar. The project was delivered through three distinct strands: conflict prevention, humanitarian response, and learning.

Integrated Conflict Prevention and Resilience Field Guide

This is a field guide for staff implementing the guidance laid out in the Integrated Conflict Prevention and Resilience Handbook. It summarises key points from the handbook and lays out a series of top tips and guiding questions for project and programme staff working in conflict-affected contexts. It aims to help staff to integrate a conflict-sensitive approach into key stages of programme design and implementation.

Integrated Conflict Prevention and Resilience Handbook

When communities are affected by conflict, they are more vulnerable to a wide range of other shocks and stresses, including natural hazards. Likewise, the ability of a community to manage tensions and withstand shocks, without a significant increase in conflict, can be seen as a key indicator of that community’s resilience. Poorly planned development or humanitarian interventions can also contribute to an increase in conflict. Therefore it is important that preventing conflict must form a key component of any intervention that genuinely seeks to build community resilience. This guide will support agencies to strengthen community resilience more effectively in conflict-affected contexts. It does so by providing step-by-step guidance on how to integrate a conflict-sensitive approach into pre-existing and commonly-applied resilience-strengthening methodologies. It is, to our knowledge, the first time that specific guidance of this kind has been developed.

LPRR knowledge co-development paper

Co-production is a process through which partners draw upon their own learning to feed into a collective knowledge creation process. It fits well within international development, humanitarian and resilience-building processes, where the multi-partner nature of many current projects ensures there is a multiplicity of perspectives that can be drawn upon. It can also be democratic – where all forms of knowledge are valued – and so create ownership; work to find a balance between theory and practice and strengthen (and build) technical capacity and process Co-production was explicitly employed in the Linking Preparedness, Resilience and Response (LPRR) project, part of the DFID funded Disasters and Emergencies, Preparedness Programme (DEPP). It explored how humanitarian response can be strengthened to enable (and not undermine) long term community resilience building. Christian Aid (CA) led the project with seven consortium partners – World Vision, Action Aid, Help Age International, Concern, Oxfam and Muslim Aid. The project collaborated with King's College London (KCL) who led the research function. The purpose of this practice paper is three-fold: To explore the learning environment amongst consortium partners i.e. group learning and the tools and processes employed to facilitate this To detail the challenges and enablers of an implementing NGOs, Christian Aid and other consortium partners, co-producing knowledge with an academic institute, KCL; and To assess how the project helped to build capacity amongst relevant agencies – including in-country partners.