The importance of the energy transition has been a widely discussed topic across various sectors of society. It is an inevitable global movement necessary for mitigating and adapting to climate change. Governments and society are debating to ensure this transition can generate impacts beyond economic reasons, driven by the social needs of humanity and the survival of the planet.

In Brazil, the discussion is prevalent in both the public and private sectors, as the changes aimed at transitioning to cleaner energy sources impact productive sectors, public policies, and the lives of citizens. The Brazilian Federal Court of Accounts (TCU), within its prerogatives as an oversight institution, has been actively involved in this issue, conducting a comprehensive audit on the government's readiness for a sustainable energy transition.

The energy transition audit is assessing the management, financing, the maturity and fairness of the process. The audit (case No. 020.606/2023-0) is expected to be completed by the end of September, Minister Walton Alencar Rodrigues is the rapporteur.

According to the audit team, the challenge for the benefits to the planet to be real is that government actions must maintain a balance between energy security, environmental sustainability, and energy equity—what has been often called the "energy trilemma."

"In general, decisions are made by 'weighing' one of these three objectives more heavily. The challenge lies in constantly keeping an eye on the overall process and realigning actions, policies, financial and budgetary decisions, and even legislation to seek a rebalancing," summarized the audit team coordinator, Samuel Cavalcanti, from the Audit Department for Electric and Nuclear Power.

With progress in governance and public policies focused on energy transition, Brazil can sustainably boost its economy. SAI Brazil's expectation is that this transition will be socially equitable, meet international commitments, and contribute to the reduction of carbon emissions in the atmosphere.