Over 90 Countries Lack Specific Knowledge of How Much They Spend to Tackle Climate Change
An unprecedented assessment by Supreme Audit Institutions in 103 nations points to advances in climate policies structures and highlights significant gaps. Results were presented at COP30
By Secom / Serint
On November 11, the Brazilian Federal Court of Accounts (TCU) presented the results of initiatives for combating climate change assessed in more than 100 countries. The findings of the global analysis were debated in the "ClimateScanner and Painel ClimaBrasil: a groundbreaking assessment of audit institutions over government climate actions" seminar at the 30th United Nations Conference on Climate Change (COP30).
ClimateScanner and the Painel ClimaBrasil are methodologies developed to evaluate and monitor government action in the fight against climate change. The model verifies whether there are structures, plans, and resources for climate action. The tool is structured around three pillars: governance, public policies, and financing.
The debate featured Counselor Nicola Speranza, Chief of Staff of the COP30 Presidency, representing Ambassador André Corrêa do Lago; Minister Vital do Rêgo, President of the TCU; Aloizio Mercadante, President of the National Bank for Economic and Social Development (BNDES); Cassie Flynn, Global Director of Climate Change of the United Nations Development Program (UNDP); and Ilan Goldfajn, President of the Inter-American Development Bank (IDB).

During the session, the websites climatescanner.org and painelclimabrasil.org were launched, offering data on the progress of each country and each Brazilian state. Information is available on financing public policies, encouraging private sector participation, and available budgetary resources, among others.
ClimateScanner, created by the International Organization of Supreme Audit Institutions (INTOSAI) under the leadership of the TCU, is a global project. Painel ClimaBrasil was developed in 2025 to assess the climate actions of state and municipal governments in Brazil. It was developed jointly by Brazilian Courts of Accounts and includes criteria in common with the global version, adapted to the national contexts.
"We spent three years gathering data from more than a hundred countries and also in Brazil, and we continue to receive information from nations that have been trained to use the methodology and are still collecting these data. As a result, society now has access to a vast database that strengthens transparency about governments' climate actions. The data can be used to assist our governments in a better allocation of resources and in the improvement of climate policies," said President Vital do Rêgo.
Brazil: main advances and challenges
Painel ClimaBrasil assessed whether Brazilian states are on track to promote effective climate action. The findings were based on 45 indicators of the methodology, applied in all states and 24 capitals. Of the 15 pillars analyzed, only two were rated as advanced. The areas of greatest success are laws that support local climate action, at 91%, and strong government institutions to plan, implement, and monitor climate goals, at 78%.
Other pillars were rated at intermediate, such as risk mapping, at 51%, coordinated action between the federal, state, and municipal governments, at 65%, and active engagement of civil society, the private sector, and the scientific community in climate policy, at 57%.
Indicators referring to the planning of measures to protect people in the event of disasters, taking into account the risks of climate change, were considered at an early stage of development, at 35%. Also noteworthy are the poor performance in promoting justice and equity to protect the most vulnerable, with a score of 35%, and the implementation of plans to help people, companies and the environment adapt to the current and future effects of climate change, at 44%.

Another highlight of the report is that, of the 24 Brazilian capitals assessed, 17 lack preparation to recover from disasters caused by climate change. The report advises that governments should plan with a vision of the future, including updated climate scenarios and risk mapping. Besides, it is essential to create specific funds for resilient reconstruction, integrating urban and post-disaster planning, prioritizing sustainable solutions. It is important to go beyond emergency responses, focusing on adapted and long-term reconstruction.
Only four capitals have identified the groups most vulnerable to climate change. For the TCU, governments need to map environmental risks, cross-reference them with social and economic data, in addition to considering factors of social exclusion and assessing the populations' ability to adapt.
Another problem identified in the analysis of the municipalities was regional inequality in climate adaptation. Planning is advanced in capitals in the Southeast and Northeast, while the North and Midwest regions have no plans. Governments must understand the risks to better prepare for changes. They must be accompanied by plans with clear actions, as well as indicators to monitor progress.
At the state level, most are unaware of the risks of climate change on their territory, which can make actions reactive and disorganized, as well as hindering the efficient use of resources and the definition of priorities. To address climate risks, governments need to map current and future vulnerabilities and threats, identify the areas and sectors most exposed, understand their weaknesses, and plan effective actions.
On the positive side, the report points out that almost all states and capitals have ways to include citizens, scientists and the private sector in the discussion of climate policies. This helps improve climate policy management with more ideas, experiences, transparency, and collaboration to make action more effective.
Global Overview
The survey presented at COP30 is the broadest assessment ever produced by Supreme Audit Institutions on how governments are responding to the global climate crisis. The analysis was standardized and simultaneous, and covered 103 countries, which together comprise 3.1 billion people, an average annual GDP per capita of US$ 13.1 thousand and a combined territory of 61.8 million kilometers wide.
Auditors evaluated 62 measures taken by governments in relation to climate change. Altogether, the survey shows that, although there have been advances in the structuring of climate policies, most countries still face significant gaps. Some of the highlights were the monitoring of expenses, vulnerable populations, planning and reduction of greenhouse-gas emissions.
ClimateScanner shows that nine out of ten countries do not know how much they spend to tackle climate change. Additionally, seven out of ten countries do not have adequate mechanisms to monitor progress towards climate goals. Without monitoring, governments do not know if they are investing in solving the most critical problems and are unable to plan future spending. Among developing countries, three out of four face difficulties in estimating the resources necessary for climate action, which limits access to international funds.
Regarding planning, four out of ten countries do not have effective plans for them to adapt to the effects of climate change. Among governments with medium and long-term plans, 70% have insufficient preparation. The survey concludes that the most vulnerable populations are left out of climate policies and half of the countries are not clear about how they intend to reduce greenhouse-gas emissions.
Overall, the report points to the need to improve climate governance, increase investment transparency, and integrate public policies between different levels of government. The project also recommends that countries develop national climate finance strategies and improve international coordination and cooperation mechanisms.