Global assessment of
government actions related to climate change.

About the

Climate change is a topic of global relevance. Greenhouse gas emissions, melting glaciers, wildfires, deforestation, and water resources management are some of the issues that the whole planet has to tackle. As a result, the TCU, within the Working Group on Environmental Auditing (WGEA), proposes the ClimateScanner, a tool for quick assessment of government actions related to the fight against climate change.

Supreme Audit Institutions (SAI) can contribute to this challenge. Despite having different mandates, each SAI has in common the mission of carrying out independent evaluations on the application of resources and the performance of public policies.

Therefore, they occupy a unique position among public organizations, as they can provide reliable information and contribute to the transparency of governments and the improvement of policies.

The Federal Court of Accounts (TCU), which is the Brazilian SAI, leads the project under the Intosai´s WGEA.

The project focuses on three axes

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Four goals


the information rendered at national and international levels


data produced by the participating Supreme Audit Institutions (SAIs)


relevant information in an easy-to-understand language


decision-making with the elaboration of strategic projects

The project will also be fundamental to exchange knowledge and experiences between SAIs and to strengthen INTOSAI as a globally relevant actor.

*Image for illustrative purposes only.


November 2022, XXIV International Congress of Supreme Audit Institutions (INCOSAI)), at Rio de Janeiro.

The congress gathered representatives of more than 190 country-members of the International Organization of Supreme Audit Institutions (INTOSAI).

The development and testing of the tool will take place in 2023.

The global implementation will start in 2024.

Why climate change?

Because the topic is of international relevance, presenting responsibilities and impacts that affect the whole planet.

The 26th Climate Change Conference (COP26), of the United Nations Framework Convention on Climate Change (UNFCCC), called attention to the urgency of putting actions into practice and limitting global temperature rises to 1.5 degrees Celsius, as established by the Paris Agreement.

The Conference also made the first formal commitment of reducing the use of fossil fuels and highlighted the importance of taking measures to adapt to climate change for those who are already facing its consequences.

Finally, it also reinforced the need of an international cooperation, especially by financing mitigation and adaptation actions in least developed countries.

The Paris Agreement establishes an annual financing goal of at least US$ 100 billion from the developed countries to the developing ones, a goal that still needs to be achieved.

Among the agreements signed by the countries, one of them suggests that every five years governments voluntarily communicate the mechanisms for reviewing their contributions so that the targets can be raised.

Developed countries are at the forefront of the agreement and must establish numerical targets to be achieved in relation to the emission of greenhouse gases. Underdeveloped countries, on the other hand, need to increase efforts to continue reaching the proposed goals.

The global climate action is one of the Sustainable Development Goals (SDGs) of the 2030 Agenda for the Sustainable Development, an international declaration signed in 2015 by 193 countries within the UN.

Recently, the Intergovernmental Panel on Climate Change (IPCC) of the United Nations Organization has stated that the average global temperature is expected to rise 1.5 degrees Celsius by the next two decades.

Prolonged droughts, heat waves, storms, and hurricanes are some of the many consequences already happening. As for the continuous sea level rise, it is irreversible for centuries to millennia.


For more information on the ClimateScanner, its development and application, send a message to climate@tcu.gov.br.