Sustain+PFM provides operationally grounded advisory services, framework development, and technical support for public finance systems and climate governance. We work with Supreme Audit Institutions, international organisations, development banks, and governments on climate audit, sustainability reporting, fiscal sustainability, and public financial management reform.
This work applies a performance audit and public economics lens to climate and fiscal governance challenges in the public sector.
It builds on over 30 years of international experience across the UK National Audit Office, the European Court of Auditors, the OECD, and the United Nations system, including field-based work in Africa, Asia, Europe, and Latin America, and periods of residence and work in Bolivia.
Our work focuses on helping institutions strengthen accountability, oversight, and implementation capacity in response to climate change and broader sustainability challenges. This ranges from advising international organisations on engagement with SAIs, to authoring practical guidance, delivering training, and providing technical support on audits, governance frameworks, and reform programmes.
Peter Welch, Lead Consultant
Sustain+PFM S.à r.l.-S, Luxembourg
Climate audits should generate insight that matters for public decision-making.
Effective climate audit goes beyond compliance or reporting exercises. The aim is to identify issues that affect governance, fiscal sustainability, institutional performance, or real-world outcomes.
Climate accountability should strengthen institutional capability.
Well-designed accountability helps institutions build knowledge, develop methodologies, and improve their ability to respond to emerging sustainability challenges over time.
Strong climate audit combines technical evidence with practical implementation understanding.
Findings are most useful when they are grounded in operational and economic realities and linked to institutional incentives, governance systems, and delivery capacity.
Climate Fiscal Risk
Assessment of the fiscal implications of climate transition and adaptation, including sovereign exposure, long-term liabilities, fiscal sustainability, and policy coherence across energy, environmental, and public finance systems.
Support on public sector sustainability disclosure, reporting frameworks, materiality assessment, and accountability mechanisms, including alignment with emerging international standards and evolving government reporting practices.
Development of practical climate audit methodologies, institutional strengthening approaches for Supreme Audit Institutions, and frameworks linking environmental governance to fiscal accountability and public sector performance.
Advisory support on governance, accountability, and institutional reform in evolving fiscal systems, including integration of sustainability and climate considerations into public financial management frameworks.
Exploration of emerging technologies, earth observation data, and AI-enabled approaches to strengthen public oversight, institutional performance assessment, audit evidence, and public financial management decision-making.
Recent activities
Moderating a panel discussion with representatives of the SAIs of Moldova, Turkey and Serbia at a SIGMA event in Skopje.
A fascinating discussion covering the relationship between energy policy, fiscal challenges, and health.
Speaking to EUROSAI Working Group on Environmental Auditing in Madrid, Spain.
The focus of the discussion in Madrid was on the relationship between remote-sensing, audit and AI.
(Left to Right) Dr. Margit Kraker (President of the Court of Audit of Austria and Secretary General of INTOSAI), Janos Bertok (Deputy Director, OECD Public Governance), Karl Eirik Schjøtt-Pedersen (Auditor General of Norway) Jón Blöndal (Head of Public Management and Budgeting, OECD), and Peter Welch.
Supporting the launch of the UNDP Good Practice Guide on Climate Change Performance and Compliance Audits in Bangkok. The event highlighted the growing links between climate accountability, public financial management and audit, and the need for strong, evidence-based oversight.
To discuss strategic advisory availability, institutional training, or technical support, please contact us.
Email: info@sustainpluspfm.com
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Sustain+PFM S.à r.l.-S. | Luxembourg