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Impact Investment has gained popularity, particularly in Switzerland, a country known for its financial system and its aspirations for sustainable finance. As impact investing is often presented as a panacea for development challenges, Alliance Sud’s study takes a critical look at its effectiveness, its limitations and the extent to which it can contribute to sustainable development.

Many people favour greater use of private funding to cover current and future contributions from the countries in the North to those in the South in their fight against climate change. A stocktake by Laurent Matile

Imports of the most polluting products are to be taxed under the European Union's Carbon Border Adjustment Mechanism (CBAM). No exemption is being contemplated for the poorest countries, even though they will be severely affected. Should Switzerland ever adopt this measure, it would have to make sure to put this right.

Whether in regard to the CO2 Act or the new austerity programme: Swiss policymakers are relying increasingly on carbon certificates from abroad to meet their own climate target by 2030. Yet the plan could fail – the first programmes are already showing serious shortcomings. An analysis by Delia Berner

For decades, aid tied to countertrade transactions has been frowned upon in international cooperation. Donor countries seem hardly bothered by it, however. On the contrary. In Switzerland, too, tied aid is again becoming acceptable. An analysis by Laura Ebneter

Everlyn Muendo is following the UN negotiations for a framework convention for international cooperation in tax matters on behalf of the Tax Justice Network Africa (TJNA). In this interview, she analyses the current developments in the process in New York and explains why there is no longer any alternative to the UN for the Global South when it comes to international tax policy. Interview: Dominik Gross

The UN Climate Change Conference COP29 has come to an end, while the climate crisis is destroying the livelihoods of millions of people. While delegates from the Global South criticise the inadequate climate financing, Swiss Environment Minister Albert Rösti shirks Switzerland's responsibility, citing budget restrictions and the mobilisation of private funds. This is an affront, writes Andreas Missbach.

With the purchase of new cookstoves, Ghana is expected to save more than 3 million tonnes of carbon emissions, thanks mainly to women – as a substitute for emission mitigation in Switzerland. Alliance Sud criticises the project's glaring lack of transparency and highlights controversial details that project owners attempted to hide from public view.

Development cooperation is repeatedly confronted with false statements and exaggerated expectations. A field report by Maxime Zufferey, Programme Associate at UNDP North Macedonia, shows what development cooperation can achieve and what it can contribute to achieving the Sustainable Development Goals.