A man on a rooftop looks at approaching flames as the Springs fire continues to grow near Camarillo, California. (Photo by David McNew/Getty Images)

Climate Change Denial: Data-Driven Insights

26.02.2025


The effects of climate change are becoming increasingly evident through events that disrupt societies and economies, such as extreme weather events, rising sea levels, wildfires, crop failures, and water scarcity. Scientific data is solid in the sense that climate change is real and, in fact, a crisis. These changes are not just theoretical; they are observable and measurable.

Despite this, there are voices that deny these are consequences of climate change. Climate change denial often involves rejecting the scientific consensus on the rate and extent of climate change, its significance, or its connection to human behavior.

This denial can undermine efforts to address and adapt to climate change, making it crucial for Supreme Audit Institutions (SAIs) to present data-driven insights into these climate-related challenges.

The Role of SAIs in Climate Action and Oversight

SAIs provide clear, evidence-based analysis to help societies address climate change from a public budget perspective. This supports informed decision-making and effective policy development, mitigating the impacts of the global crisis.

The INTOSAI Global Trends Report[1] highlights key facts and uncertainties regarding climate change, biodiversity loss, and pollution. According to the report, “SAIs face reputational risks if they fail to warn policymakers of the increasing risks posed by climate change and environmental degradation to public budgets and the value and availability of natural resources”.

The 26th UN/INTOSAI Symposium 2024 underscored the critical role of SAIs in implementing Sustainable Development Goal (SDG) 13, which calls for urgent climate action. The symposium highlighted the importance of SAIs in promoting efficiency, accountability, and transparency in public administration and the use of public funds. It also stressed the need for SAIs to have adequate resources and access to information.

In 2024, the UN General Assembly adopted Resolution 79/231, recognizing the crucial role of SAIs in climate change efforts. The resolution emphasizes SAIs' importance in evaluating national climate policies and calls for capacity-building to ensure their effectiveness. This marks a significant step in integrating rigorous oversight into global climate action.

Global climate discussion: SAIs' Key Messages in a Politically Complex Landscape

The global climate discussion is multifaceted, involving scientific, economic, social, and political dimensions. Through an analysis of the work conducted by the Working Group on Environmental Auditing (WGEA), it is possible to extract key messages that offer guidance for Supreme Audit Institutions to better understand and address these critical issues.

  1. SAIs should stress the importance of resilience planning and disaster preparedness. Extreme weather events, natural disasters, and resource conflicts pose tangible threats to economies and communities, regardless of their cause. SAIs can audit emergency response systems, infrastructure resilience, and resource management to highlight areas for improvement. This approach demonstrates how proactive measures save lives, reduce economic losses, and protect public assets.

    Read more: INTOSAI WGEA Seminar Summary on Raising Resilience (2022)

  2. In case a disaster cannot be prevented, events induced by the changing climate can lead to significant public expenditures on disaster recovery, healthcare, and resource management. SAIs can audit how public funds are spent in these areas, ensuring transparency and accountability. Highlighting potential cost savings through preventive measures, such as flood defenses and wildfire management programs, reinforces the economic rationale for action.

    Read more: Research Paper: Potential Criteria for Auditing Climate Change Adaptation - Strengthening Resilience and Adaptive Capacity to Climate-related Hazards

  3. SAIs can also highlight the economic advantages of climate policies, such as energy efficiency. Audits that showcase cost savings from green technologies and renewable energy investments provide compelling evidence that sustainable practices can strengthen economic resilience and reduce long-term public spending.

    Read more: Energy Savings

  4. The social impacts of this crisis are far-reaching. Increased migration, deepening poverty, and insecure access to basic resources are becoming more common, particularly for the most vulnerable. Climate change amplifies already existing inequalities in relation to health, education, and food security.

    Read more: Just transition is embodied in the “Leave No One Behind” principle - National Audit Office of Finland

  5. Climate change intensifies resource scarcity, leading to conflicts over water, food, and energy. These conflicts can destabilize regions, increase migration, and pose significant national security threats. Addressing climate risks can prevent conflicts, protect national interests, and manage the challenges of increasing migration due to changing climate conditions. A critical area affected by climate change is food security.

    Read on food security: Auditing Agriculture and Food Production

  6. Addressing climate change requires coordinated efforts across various sectors, such as energy, transportation, and agriculture, to ensure that policies do not contradict each other. For example, improving air quality benefits both the climate and human health. Climate change denial can undermine policy coherence by creating misinformation and resistance to scientifically-backed climate policies. This can lead to fragmented and ineffective policy responses.

    Read more: Auditing Sustainable Development Goals: Key Principles and Tools on Policy Coherence and Multi-stakeholder Engagement for Supreme Audit Institutions

Conclusion

Public resources must be used effectively, and policies should lead to positive outcomes regardless of their stance on climate change. Supreme Audit Institutions (SAIs) have key messages that are crucial not only for addressing climate change but also for countering climate change denial. Through careful planning and strategic action, SAIs can provide clear, evidence-based analysis to help societies understand and respond to climate-related challenges.

The Working Group on Environmental Auditing (WGEA) is committed to supporting audits on climate action by equipping SAIs with the necessary tools and insights. By focusing on risk management, disaster preparedness, sustainable policies, and the security implications of climate change, SAIs can promote resilience and stability in uncertain times. WGEA helps SAIs deliver data-driven, evidence-based information, which supports informed decision-making and effective policy development.

Participating in networks like the WGEA allows SAIs to exchange insights and best practices with their counterparts around the world. This collaborative approach enhances the collective capacity of SAIs to address climate-related challenges and supports global efforts to mitigate the impacts of climate change.

Raisa Ojala in collaboration with Vivi Niemenmaa and Nella Virkola

WGEA Secretariat