The Navigating Global Trends 2025-2040 report, released during the Governing Board meeting of the International Organization of Supreme Audit Institutions (INTOSAI), held from October 27–29, 2024, in Cairo, highlights seven global trends expected to significantly impact Supreme Audit Institutions (SAIs) over the next 15 years. Among these, one of the most alarming findings is the acknowledgment that “multiple planetary boundaries have been crossed, marking the onset of a ‘triple planetary crisis’ encompassing climate change, biodiversity loss, and pollution. Together, these crises have profound social and economic implications, affecting all aspects of life on Earth.”

Each year, delegations from around the world convene at the United Nations Climate Change Conference, commonly referred to as the Conference of the Parties (COP), to discuss diverse topics related to climate action, such as financing, adaptation, mitigation, capacity-building, and addressing loss and damage. In November 2024, Baku, Azerbaijan, hosted COP29, transforming into a global hub for discussions on renewable energy, water resources, human development, resilient cities, waste management, and innovative technologies.

Supreme Audit Institutions play a crucial role in improving governments’ responses to climate change. They provide independent information and assessments on climate action, promote the efficient allocation of resources, evaluate the effectiveness of public policies, and strengthen transparency and good governance in alignment with scientific recommendations and internationally established agreements.

In light of this, 141 SAIs strategically joined efforts, amplifying the Global Voice at COP29. They presented the preliminary consolidated results of the ClimateScanner and explored how audits can strengthen just and inclusive energy transitions.

The ClimateScanner, a global initiative originating within INTOSAI’s Working Group on Environmental Auditing (WGEA), is a tool designed for audit institutions to evaluate and monitor government actions addressing the climate crisis. It enables the collection, consolidation, and public dissemination of data on climate-related initiatives. The tool focuses on three thematic areas: financing, governance, and public policies. Among the 141 participating countries trained to use the ClimateScanner, over 60 have already submitted their analyses to the platform. Key findings from the consolidated data reveal that:

• The majority of national governments fail to track how much they spend on climate action, with 73% lacking clearly identified expenditures in climate policies or adequate mechanisms to monitor domestic climate financing, hindering the identification of direct and indirect climate-related expenditures;
• Governments need to improve risk management and the monitoring and evaluation of climate policies, as 47% of these assessments indicate the absence or early-stage implementation of mechanisms for adaptation policies in sectors such as water, food security, and disaster management; and
• The inclusion of vulnerable populations in decision-making processes is essential to build more equitable climate policies and ensure no one is left behind. However, 46% of countries lack mechanisms to involve vulnerable groups in policy formulation, and in approximately 40% of cases, climate policies fail to address the needs of these groups.

In addition to consolidated data, some audit institutions have voluntarily begun publishing individualized results. For instance, New Zealand highlighted its commitment to using ClimateScanner results to identify areas for evaluating the public sector’s performance in addressing climate change.

Energy transition is a priority focus of the INTOSAI Working Group on Audit of Extractive Industries (WGEI), which aims to promote innovative methodologies and best practices for evaluating government policies in this domain.

As countries advance towards renewable energy as a strategy to combat climate change, Supreme Audit Institutions must assess government strategies for managing this transition. This includes evaluating investments in renewable energy, the decommissioning of fossil fuels, energy efficiency policies, new technologies, and more. Additionally, the increasing demand for critical minerals, such as lithium, cobalt, and rare earth elements, driven by their use in technologies like electric vehicles and renewable energy systems, underscores the importance of responsible public policies that balance the urgency of climate action, environmental protection, social impacts, and human rights.

To address this, the Energy Transition Practical Guide for Supreme Audit Institutions was developed, structured around four essential pillars for a successful transition: governance, equity and inclusion, financing, and energy transition policies. Drawing from the experience of SAI Brazil, the document also incorporates benchmarking insights from audits conducted by various institutions and expert reflections. The guide is expected to enhance energy transition policies, contributing to effective implementation aligned with national and global climate commitments.

Let us continue working together within INTOSAI to ensure this movement resonates as our Global Voice during COP30 in 2025 in Brazil, promoting a more sustainable planet. Now is the time to harness global engagement on this issue and strengthen our contributions.

• https://www.oag.parliament.nz/2024/climatescanner
• https://sites.tcu.gov.br/transicao-energetica/index-en.html