By: Vivi Niemenmaa

The INTOSAI Working Group on Environmental Auditing (WGEA) has observed an increasing diversity in audits on climate action. In addition to climate change mitigation, Supreme Audit Institutions (SAI) are increasingly auditing climate change adaptation and social aspects. At the same time, developing country SAIs are becoming more engaged. The latest INTOSAI WGEA survey shows that SAIs’ interest in environmental audits and auditing climate action continues to grow. 

Small Island Developing States (SIDS) are in the forefront of climate change facing the impacts first. This article sheds light on the INTOSAI Working Group on Environmental Auditing (WGEA) activities in the area, the challenges in the PASAI WGEA regions, as well as special challenges from one of the most low-lying nations in the world, the Maldives.

With the pandemic ongoing, the INTOSAI Working Group on Environmental Auditing (WGEA) held its 20th Assembly in January 2021 as a virtual event. The assembly’s main theme was “circular economy,” which encourages more sustainable consumption and production, and the more efficient use of resources. “We believe that the concept of circular economy will help us…