29.08.2025
The snapshots of the INTOSAI WGRA Work Plan 2023-2025 projects have been published on the WGEA website. The projects were adopted in the 23rd WGEA Assembly in Malta, and the deliverables of these projects have now been made public on our website.
The project on Green Fiscal Policy Tools, led by SAI USA and the European Court of Auditors, was aimed at looking into the green fiscal policy tools that governments implement and create materials that help SAIs interested in evaluating or auditing a green fiscal policy tool. The project deliverables include a snapshot, summary and webpage, in addition to a podcast on taxation for green transition in collaboration with guests CIPFA and UNEP. The webpage introduces a set of audit criteria that SAIs may use for auditing or reviewing green fiscal policy tools.
The project on Climate and Biodiversity Nexus, led by SAI Canada, was aimed at increasing awareness of the interconnectedness between climate and biodiversity. The project deliverables consist of the snapshot, summary and an audit criteria and question bank. The project also includes a literature review on the relationship of climate change mitigation and biodiversity policy measures commisioned from the Finnish Environmental Institute.
The project on Sustainability Reporting, led by the SAIs of Thailand and Indonesia, provides guidance for SAIs on how to develop sustainability reporting and assurance, while also outlining where we stand in the sustainability reporting landscape. The project deliverables include a snapshot, summary and a long report.
The project of Environmental Accounting, led by SAI UK, aimed to examine how public sector organizations apply environmental accounting frameworks in performance measurement and decision-making. It also explored, how SAIs might engage with national environmental accounts and apply these frameworks in audits to assess environmental and economic impacts of government initiatives. The project deliverables include a snapshot and a summary.
The INTOSAI Working Group on Environmental Auditing (WGEA) aims to increase the expertise in environmental auditing and to enhance environmental governance with high-quality contribution and visibility by both members of the Working Group and non–member SAIs. Currently the INTOSAI WGEA consists of 86 member countries.
