The preparation of this report was led by Justine Garrett of the Environment Directorate of the OECD under the supervision of Nathalie Girouard, Head of the Environmental Performance and Indicators Division, with drafting, statistical and analytical inputs and support from colleagues Mark Mateo, Sarah Miet and Amy Cano Prentice. Special thanks to colleagues Katjusha Boffa, Sophie Boissonade, Elizabeth Del Bourgo, Catherine Bremer, Enrico Conti, Natasha Cline-Thomas, Marie-Aurélie Elkurd, Marielle Guillaud, Jeremy Kundtz, Anita Lari, Flora Monsaingeon-Lavuri, Jacqueline Maher, Shellie Phillips, Pascale Rossignol, and Fiona Smyth for their excellent assistance and support in disseminating, communicating and finalising preparation of the publication, and to Andrew Johnston for his work editing the report.
Chapter 2 is adapted from a 2020 Environment Working Paper written by Assia Elgouacem, who also provided helpful comments and suggestions on the rest of the report. Grateful thanks to the several other OECD colleagues who provided comments: Helen Blake, Nils Axel Braathen, Carla Bertuzzi, Ivana Capozza, Miguel Cárdenas Rodríguez, Raffaella Centurelli, Kurt van Dender, Ivan Haščič, Guillaume Lecaros de Cossio, Alexander Mackie, Mauro Migotto, Evdokia Moïsé, Nelly Petkova, Alexa Piccolo, Jonas Teusch and Frédérique Zegel. Mark Mateo led expansion and update of the database (the Inventory). Deepika Sehdev contributed on the sectoral and ocean tagging data work and the drafting of the country notes document. Those who helped collect and update information for specific countries include: Cristian Cuta (Chile), Ellaine de Guzman (Finland, Iceland, Ireland, New Zealand and Norway), István Harkai (Hungary), the International Institute for Sustainable Development (Canada, India, Indonesia, Mexico, South Africa, United Kingdom), Silja Kralik (Estonia and Germany), Marija Linartaite (Latvia, Lithuania, Poland and Sweden), Maria Victoria Lottici (Argentina), Evgenia Mikhalkova (the Russian Federation), Caroline Nogueira (Brazil and Portugal), the OECD Green Action Task Force (EU Eastern Partnership countries), Bengisu Özenç (Turkey), Michael Polemis (Greece), and Gary Xie (People’s Republic of China). The contributions of Éric Espinasse, Karine Lepron, Nobuko Miyachiyo, Samuel Pinto Ribeiro in developing the online database are gratefully acknowledged.
This report and the associated database were examined by the OECD Joint Meetings of Tax and Environment Experts and Joint Working Party on Trade and Environment; Working Party on Environmental Information delegates were also given the opportunity to comment. The report and database were also examined and approved for publication by the Committee on Fiscal Affairs, the Environment Policy Committee and the Trade Committee. Invaluable information, comments and other input concerning the report and the associated database were provided by these delegates and their colleagues in national and sub-national government administrations.