The article is a summary of an analysis and I can’t find the analysis linked in it. I don’t know why or how journalists find this an acceptable practice.
IMHO the analysis is muddied by the fact that most G7 countries decided to bail out their major Airlines during the pandemic. In case of Germany and Italy, those billions of spendings count towards a "fossil fuel commitment".
I don't think the analysis is publicly available for linking. I couldn't find it on any of the listed organizations' websites. Maybe they sent a copy directly to the Guardian? The closest thing I could find (covering the G7 summit and climate change) is this article published yesterday: https://odi.org/en/insights/delivering-a-successful-g7-summi...