Towards systemic approach: Integrating INTOSAI WGEA projects on climate, biodiversity and green economy
27.11.2025
The INTOSAI Working Group on Environmental Auditing (WGEA) Work Plan for 2023-2025 organized projects under two thematic hubs: the Climate and Biodiversity Hub and the Green Economy Hub. According to the Work Plan, the projects were designed to be interconnected, encouraging collaboration and knowledge sharing between the hubs. The Climate and Biodiversity Hub addressed global threats to the environment and the economy, while the Green Economy Hub focused on economic tools to tackle environmental problems. Understanding and leveraging the links between these two critical areas is vital for the Work Plan’s success, enabling Supreme Audit Institutions (SAIs) to effectively audit complex government actions.
The Climate and Biodiversity Hub projects include the ClimateScanner, an initiative led by SAI Brazil to develop and disseminate an innovative rapid review method for analysing climate governance. Alongside this, the Cooperative Audit on Climate Change Adaptation Actions (CCAA), a project coordinated by the INTOSAI Development Initiative (IDI) in collaboration with the WGEA, was specifically designed to provide hands-on support for SAIs that may not have prior experience in performance auditing. Whereas ClimateScanner has engaged SAIs in understanding the big picture of climate governance in their countries, the CCAA has provided evidence-based audit information on a more specific topic. Now that the second assessment round of the ClimateScanner has been completed and a summary report of the CCAA audits published, we can see that the results of the two projects support each other. For example, both the CCAA and ClimateScanner have noted deficiencies related to climate finance and budgeting.
Another key project led by SAI Canada focuses on the Climate-Biodiversity Nexus, addressing the "twin crisis" of climate change and biodiversity loss by aiming to raise awareness of their interconnectedness and providing audit tools such as audit criteria and questions to help auditors integrate the Climate-Biodiversity Nexus. This project has provided a more nuanced perspective in understanding what benefits both climate and biodiversity (for example, nature-based solutions), as well as identifying areas where auditors should be particularly meticulous about potential trade-offs (such as renewable energy).
On the other hand, the Green Economy Hub included the Environmental Accounting project led by SAI UK which explored the integration of economic and environmental information, such as the UN's SEEA framework, and considered the potential role of SAIs in either providing assurance or using this data in their audits. The Green Fiscal Policy Tools project, led by European Court of Auditors and SAI USA, aimed to increase SAI knowledge on how to assess the effectiveness and impact of policies like environmental taxes, subsidies, and green bonds. Finally, the Sustainability Reporting project led by SAIs of Indonesia and Thailand examined the role SAIs can play in the public sector's disclosure of sustainability goals, such as by encouraging its implementation or by providing external assurance on the reports themselves. Exploring the connections between projects reveals how the three projects from the Green Economy Hub provide the essential data, policy levers, and transparency mechanisms for our work. Together, these projects form a comprehensive framework that directly supports our capacity to audit and address the "twin crisis" identified in the Climate and Biodiversity Hub.
These projects form a continuous, reinforcing cycle that moves from data to action to disclosure. The relationships for each individual project can be considered in the following way:
a. Environmental Accounting
Environmental Accounting serves as the foundational data provider for both policy design and problem assessment. It has a direct, practical link to Green Fiscal Policy Tools, as it can provide the essential data needed for cost-benefit analysis, policy design, and the subsequent evaluation of those tools. Simultaneously, it directly supports the Climate-Biodiversity Nexus project by performing the critical task of assessing and quantifying human impacts on both climate and biodiversity. This quantitative data also helps support the design of specific policies to address this interconnected Climate-Biodiversity Nexus.
This foundational role extends to how results are communicated and assessed. Environmental Accounting has a direct, symbiotic relationship with Sustainability Reporting; as the Environmental Accounting provides the data, and Sustainability Reporting tells the story. This illustrates that Sustainability Reporting relies on the data from Environmental Accounting to disclose the effectiveness of government interventions. This positions Environmental Accounting as the starting point that provides the objective, quantitative basis for designing policies, understanding the problem, and reporting on progress.
b. Green Fiscal Policy Tools
Green Fiscal Policy Tools function as the primary policy levers for environmental action. They can directly address climate and biodiversity, as well as their interlinkages. This connection is evident how Green Fiscal Policy Tools provide the fiscal instruments for climate mitigation such as tax incentives for renewable energy. They also enable crucial green investments in nature-based solutions and green fiscal reforms. These tools represent tangible actions governments can take to tackle the environmental challenges identified in the Climate-Biodiversity Nexus.
These tools are supported by, and interact with, two other key projects. They rely on environmental information leveraged by environmental accounting as an input, which provides data for cost and benefit and green fiscal policy design as well as its evaluation. Furthermore, Green Fiscal Policy Tools have a reciprocal relationship with Sustainability Reporting. Sustainability Reporting is used to disclose the effectiveness and impacts of Green Fiscal Policy Tools serving as the accountability mechanism.
c. Sustainability Reporting
Sustainability Reporting serves as the primary communication and disclosure component, acting as the "storyteller" for the data gathered by other projects. Its most fundamental connection is with Environmental Accounting, which provides the essential "data" that Sustainability Reporting then translates into a narrative for stakeholders. This relationship forms the core of the reporting function, transforming raw figures into meaningful information.
This information is then used to report on two other key areas. Sustainability Reporting can directly inform stakeholders about the Climate-Biodiversity Nexus by communicating how climate & biodiversity impact each other, describing current states, as well as the effectiveness of government interventions. It also has a critical, reciprocal relationship with Green Fiscal Policy Tools. These tools can encourage the implementation of Sustainability Reporting, likely by creating incentives or requirements for disclosure.
d. Climate-Biodiversity Nexus
The Climate-Biodiversity Nexus functions as a central environmental challenge that is measured, addressed, and reported on across other projects within the Work Plan. The connections are extensive: Environmental Accounting provides the data to assess and quantify human impacts on climate change and biodiversity loss and supports policy design to tackle the nexus. Green Fiscal Policy Tools serve as the primary action mechanism, providing fiscal tools for climate mitigation and biodiversity conservation. This nexus is also the subject of reporting and auditing. Sustainability Reporting communicates the current state of the nexus and the effectiveness of government interventions to address it.
Furthermore, the Climate-Biodiversity Nexus is directly connected to two other projects in the Climate and Biodiversity Hub. The Climate Scanner assesses the state of climate actions, which include adaptation policies such as those related to biodiversity loss or conservation. Similarly, the audits on climate adaptation in the CCAA Cooperative Audit include nature-based solutions and ecosystem-based adaptation, which are core strategies for managing the climate-biodiversity relationship. Both projects provide oversight of the practical, on-the-ground interventions designed to target the interconnected biodiversity and climate challenges.
INTOSAI WGEA project leaders crafted a visualization of project interlinkages at the 23rd INTOSAI WGEA meeting in Malta. The visualization can serve as an overall framework for other Work Plans and projects alike, where data informs effective policy, which is then communicated through the reporting system.
This integrated vision encourages SAIs to think beyond the silos and “connect the dots in their audit work. By leveraging insights from all these interconnected projects, auditors can move beyond isolated findings. This holistic approach is essential for seeing the full picture and promoting greater, more effective government accountability in environmental field.
Normas Andi Ahmad (SAI Indonesia) & Vivi Niemenmaa (SAI Finland)
