UN Special Rapporteur on Climate Change takes up GI-ESCR's recommendation

The UN Special Rapporteur on the promotion and protection of human rights in the context of climate change published his first report to the UN General Assembly, addressing the human rights impact of loss and damage, specifically in the context of mitigation and adaptation efforts. Within the report, the Special Rapporteur has considered GI-ESCR’s earlier submission to the report which has led to a specific recommendation to “explore legal options to close down tax havens as a means of freeing up taxation revenue for loss and damage”, in line with GI-ESCR’s report.

GI-ESCR, in collaboration with Tax Justice Network, has submitted a report on the impact of fiscal policies on loss and damage and the human rights impact that badly designed fiscal policies can have on people, especially those already living in vulnerable situations, such as women and girls.