Publication: Auditing climate change

Addressing climate change is a colossal challenge. It is an area of significant public interest that directly impacts people’s lives. It spans most areas of public policy and huge amounts of public money will be invested in activity to tackle climate change. Climate change considerations need to be central to public bodies’ decision-making and financial planning. Consequently, it is an audit priority for both the Auditor General for Scotland and the Accounts Commission.

Independent public audit and scrutiny has an important role to play in supporting the Scottish public sector to respond effectively to the climate emergency and contribute fully to Scotland’s climate change ambitions. 

Our aim is to hold public bodies to account and help drive change and improvement in how public bodies respond to the twin challenges of achieving net zero emissions and adapting our environment to build resilience against climate change.