Measuring fossil fuel subsidies in the context of the Sustainable Development Goals

This report provides methodological guidance for measuring fossil fuel subsidies in the context of Sustainable Development Goal (SDG) indicator 12.c.1: “Amount of fossil fuel subsidies per unit of GDP (production and consumption)”. 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.