The 2030 Agenda calls for a “robust, voluntary, effective, participatory, transparent and integrated follow-up and review framework” to monitor progress against the SDGs (United Nations, 2015). A global SDG indicator framework was adopted by the General Assembly on 6 July 2017 as per the Resolution adopted by the General Assembly on Work of the Statistical Commission pertaining to the 2030 Agenda for Sustainable Development (A/RES/71/313). One of the indicators included in the framework is SDG indicator 12.c.1 is “Amount of fossil fuel subsidies per unit of GDP (production and consumption)”. This indicator is under the custodianship of UN Environment.

Measuring Fossil Fuel Subsidies in the Context of the Sustainable Development Goals provides methodological guidance for measuring fossil fuel subsidies in the context of indicator 12.c.1. This methodology is intended for use by National Statistical Systems in compiling national estimates of fossil fuel subsidies. It also includes an elaboration of how fossil fuel subsidies can be measured at the global level.