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

*Image for illustrative purposes only

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.


Why climate change?

Because the topic has international relevance, with responsibilities and impacts that affect the entire planet, Intosai and the SAIs can contribute to the issue through their audit work.

The Conference of the Parties (COP) of the United Nations Framework Convention on Climate Change (UNFCCC) is the highest-level global forum where decisions on global action in the context of climate change are made.

TThe 26th conference (COP26), held in 2021, emphasized the urgency of taking action to keep global temperature rise within the 1.5°C limit set by the Paris Agreement. It also highlighted the importance of climate change adaptation measures and reinforced the need for cooperation between countries, particularly in the form of international financing.

In the 27th conference (COP27), held in 2022, among other decisions, countries agreed to establish a fund for loss and damage to support countries vulnerable to climate change. The ClimateScanner tool was also presented to various stakeholders during COP27.

Click and read about the subject.

The Paris Agreement's main objective is to keep the global average temperature increase well below 2 degrees Celsius above pre-industrial levels and to make efforts to limit the increase to 1.5 degrees Celsius.

One of the key instruments of the agreement is the Nationally Determined Contributions (NDCs). In their NDCs, countries that are parties to the agreement must communicate their emissions mitigation measures and adaptation efforts to climate change impacts.

In terms of implementation, the Paris Agreement establishes the groundwork for cooperation among nations through financial and technical support and capacity-building for developing countries. For instance, the agreement sets a goal of mobilizing at least $100 billion per year from developed countries to support developing countries, although this goal is still to be achieved.

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.