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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.

Virtuous Circle: scaling up investment in low carbon energy

This report demonstrates that the time for rapid deployment of renewable energy technologies is now. It shows that governments, policy makers and investors should realise that clean energy and clean energy investments are reliable, cost effective and scalable, and a solution for delivering clean and sustainable energy for all.

Towards a sustainable economy: private sector

This report argues that the Sustainable Development Goals (SDGs), the UN Financing for Development process, and the Paris Agreement have opened up a dialogue between NGOs, governments and the private sector about the opportunities and risks around the transition to a sustainable economy.

Maximising the benefits of the global phase-down of hydrofluorocarbons

This paper, published for the 30th Anniversary of the Montreal Protocol, discusses what is at stake in the implementation of the HFCs phase-down and related activities. It describes a suite of measures that, if taken together, will maximise the benefits of the phase-down of HFC refrigerants with high global warming potential, both in terms of the greenhouse gas emissions, and additional, sustainable development co-benefits. Summary The proliferation of household air conditioners and refrigerators across the world, including the rapid growth expected in developing countries, gives us an opportunity, right now, to ensure that the appliances we choose have minimum impact on the global climate and maximise sustainable development.  Last year’s hard-won Kigali Amendment to the Montreal Protocol ensured a commitment to remove HFC refrigerants with high global warming potential, through a global phase-down. Maximising the climate change and related benefits of this phase-down will depend on three elements coming together:  countries choosing refrigerants with the lowest global warming potentials  ensuring promotion of the most energy efficient cooling technologies  a rapid move to renewable energy to power these appliances. The right combination of these three elements will ensure that greenhouse gas emissions over the lifetime of each appliance are minimised.   Minimising greenhouse gas emissions Achieving each of these elements will require a range of actions, including addressing financing and cost issues, supporting capacity building and training, developing energy infrastructure plans and updating safety and energy efficiency standards. These diverse actions will need to be coordinated strategically, often across a number of distinct but critical venues, including the Montreal Protocol, the UNFCCC, various regional groups and domestic policy-making.  As we implement both the Montreal Protocol Kigali Amendment and the Paris Agreement, making the right coordinated and complementary decisions across these issues and venues will be essential to deliver a safe world with below 1.5C of global warming.

Gender Analysis of Village Savings and Loans (ECRP)

Womens’ empowerment is a slow and incremental process, in which village and savings loan groups (VSL) can play a crucial role. In order to understand the impact of gender relations on VSL interventions, and vice-versa, focusing on the perceptions of men and women participating in VSL, household decision-making, and women’s access and control of VSL resources, Christian Aid commissioned a Gender and Power Analysis of VSL within ECRP. The study consists of a literature and document review, and primary qualitative research with 330 participants (191 women and 139 men) in 5 ECRP intervention districts; Kasungu, Mwanza, Mulanje, Nsanje, and Machinga. The analysis will progress by examining the influence of gender dynamics on VSL, and VSL on gender dynamics, relating to the woman herself, her household, the intervention, and the wider community.

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.