Sustain+PFM: Strengthening accountability for climate, fiscal, and sustainability outcomes
Sustain+PFM: Strengthening accountability for climate, fiscal, and sustainability outcomes
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Sustain+PFM is an independent public sector advisory practice combining expertise in public financial management, performance audit, public sector financial reporting, climate governance and institutional reform. Drawing on senior leadership roles in Supreme Audit Institutions, international organisations and the accountancy profession, we help governments and development partners strengthen accountability, fiscal resilience and public sector performance.
Sustain+PFM brings together under one roof experience of European institutions, the United Nations system and development programmes across Africa, Asia, Europe and Latin America. This breadth enables us to work across institutional and professional boundaries that are often addressed separately, connecting public financial management, audit, financial reporting and climate governance into coherent approaches to reform.
Synthesis
Synthesis
connecting public financial management, climate policy, and audit disciplines into unified frameworks
Synergy
Synergy
helping public bodies align financial management, reporting, audit and governance
Simplicity
Simplicity
turning complex international governance challenges into practical, decision-ready tools
We provide operationally grounded advisory services, framework development and technical support for public finance systems and climate governance. Our work includes climate audit, sustainability reporting, fiscal sustainability, public financial management reform, institutional strengthening and the application of emerging technologies, including AI and Earth observation, to public oversight.
Our approach combines performance audit, public economics and practical implementation experience. We help institutions strengthen accountability, oversight and implementation capacity through strategic advice, technical guidance, training and support for governance and reform programmes.
Peter Welch, Lead Consultant
Sustain+PFM S.à r.l.-s, Luxembourg
Authoring UN guidance on climate change audit
Authoring UN guidance on climate change audit
Lead author of the UNDP Good Practice Guide on Climate Change Performance and Compliance Audits, synthesising international audit experience into practical methodologies for SAIs worldwide.
Published in June 2026, Making a Difference distils evidence from 95 audit reports worldwide into practical methodologies for Supreme Audit Institutions, helping auditors improve climate audit and identify emerging fiscal risks.
Better information for better decisions: connecting accounting and sustainability
Better information for better decisions: connecting accounting and sustainability
Financial reporting, climate accountability and budgeting should work together to strengthen institutional capability.
We support reforms in public sector financial management and reporting and in sustainability reporting so that governments can make better informed, long-term decisions.
Well-designed accountability helps institutions build knowledge, develop methodologies, and improve their ability to respond to emerging challenges.
Combining evidence and understanding to create audit impact
Combining evidence and understanding to create audit impact
Strong audits -financial, performance, or climate - combine technical evidence with practical understanding.
Findings are most useful when they are grounded in operational and economic realities, linked to institutional incentives, and demonstrate the need for change.
We help SAIs and internal auditors to achieve greater impact.
Focus areas
Focus areas
Climate and Fiscal Resilience
Supporting 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.
Financial and Sustainability Reporting
Financial and Sustainability Reporting
Support on public sector sustainability disclosure, reporting frameworks, accounting modernisation, materiality assessment, and accountability mechanisms, including alignment with emerging international standards and evolving government reporting practices.
Climate Audit and Oversight
Climate Audit and Oversight
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.
Public Financial Management and Institutional Reform
Public Financial Management and Institutional Reform
Cross-cutting advisory support on governance, accountability, institutional reform and public financial management frameworks.
AI, Earth Observation and Data in Public Audit
AI, Earth Observation and Data in Public Audit
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
SIGMA event in Skopje
SIGMA event in Skopje
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.
EUROSAI WGEA in Madrid
EUROSAI WGEA in Madrid
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.
OECD Auditors-General in Paris
OECD Auditors-General in Paris
(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.
UNDP Good Practice Guide launch in Bangkok
UNDP Good Practice Guide launch in Bangkok
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.
Institutional Advisory & Inquiries
Institutional Advisory & Inquiries
To discuss strategic advisory availability, institutional training, or technical support, please contact us.
Email: info@sustainpluspfm.com
Mailing List: To receive updates and insights, request to join our network at info@sustainpluspfm.com.
Sustain+PFM S.à r.l.-S. | Luxembourg
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