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Gender lens to the UN Treaty on Business and Human Rights briefing

In this briefing, ACT Alliance sets out its analysis and recommendations concerning the UN Treaty on Business and Human Rights ahead of the negotiations taking place in October 2019.  Business principles do not always converge with human rights principles. In various dimensions, from violence against women, to women’s economic participation, to tax, trade and investment, the gendered disparities are not resolved uniquely by market participation and growth dynamics. In fact, the growth-based model often puts women and other individuals who are marginalised in disadvantageous positions, ie, trapped in poverty, in unequal power relations and subject to abuse and violence. We believe that in order to ensure respect for human rights, we need binding rules on business and human rights at all levels, including respect for human rights, conducting meaningful human rights due diligence and adequate reporting, as well as access to remedy for victims of human rights abuses.

An economy of life briefing

An economy of life: How transforming the economy can tackle inequalities, bring climate justice and build a sustainable future Our vision is that global institutions genuinely represent and are accountable to the interests of everyone, not just the rich and powerful. This means confronting the institutional structures, including the World Bank and International Monetary Fund (IMF), cultural norms and power imbalances that work together to maintain the status quo. We need to look for new expressions of economic life. Measures of economic growth overlook human and environmental wellbeing. It is time re-evaluate. This briefing challenges the World Bank and IMF to be part of this change and to become of a progressive and positive force in an economic future that leaves no one behind and is beneficial for nature and the climate.

Leave No One Behind and Global Equity: Reviewing our shared commitments

Briefing released during the UN High Level Political Forum 2016, about our shared commitments to the Sustainable Development Goals.

Delivering for women and girls: role of gender responsive budgeting

This briefing lays out our recommendations for budgeting, which champions the rights of women and girls.

Signposts to Copenhagen 6: integrating adaptation

One of series of short briefing papers presenting what we believe are the top issues for COP 15 in Copenhagen.  

Impuestos a hombres y mujeres: Por qué el enfoque de género es crucial para un régimen fiscal justo

Este trabajo tiene como objetivo estimular el debate y ofrecer orientación a los que intentan hacer un analisis de genero en su sistema fiscal. (Gender analysis of tax system in Spanish.)

Tax for the common good: a study of tax and morality

Christian Aid presents a theological and moral foundation for the campaign to promote tax justice. Many developing nations are seriously affected by the way in which some multinational companies manipulate their profits to allow them to pay little or no tax in the countries in which they are operating. As Esther Reed observes in her paper, this simply feels wrong to most people. These papers seek to explore what lies behind such a feeling and how it is anchored in some deep Christian instincts. They also set out to give a picture of what good, effective and just taxation might be like.We need to be a bit cautious when we speak about justice. Often we work with a simple idea of justice as ‘what is owed to someone or something’; and if that is all there is to it, there is going to be a risk of turning it into a rather thin concept, without much positive emotional content or spiritual significance. Walter Brueggemann, in his great Theology of the Old Testament, rightly insists that ‘justice’ in the Bible is about redistributing goods and power so that all may share what God has given the human race. This adds an important dimension of transformation to the picture. But it also needs a further dimension – a focus on just relationship – that is, not simply redistributed property and influence, but a positively renewed set of social interactions and mutual nurture.  Download the report to read the full analysis. 

Introduction to Power Analysis

Power analysis is the frameworks, principles, knowledge and tools for understanding those who have the abilities to create or resist change.