UN Department of Economic and Social Affairs (DESA) Policy Briefs

In a context marked by declining trust in public institutions and reduced fiscal space in many countries, supreme audit institutions (SAIs) play a key role in strengthening transparency and accountability in public institutions. The mandates of SAIs are generally aimed at promoting the transparency, efficiency, effectiveness and accountability of the public sector and improving the performance of government institutions. Initially focused on government compliance and financial auditing, SAIs’ mandates have been expanded to assess the economy, efficiency and effectiveness of public spending and government performance. SAIs can use their mandate to assess government efforts to implement the Sustainable Development Goals (SDGs), complementing other accountability institutions and actors (such as parliaments, civil society and the media) and governments’ internal monitoring and evaluation systems. Before the adoption of the 2030 Agenda for Sustainable Development, the engagement of SAIs with internationally agreed development goals was limited. Since 2016, this has changed significantly. Individual SAIs at the national level and groups of SAIs working under the umbrella of the International Organization of Supreme Audit Institutions (INTOSAI) have engaged in supporting the implementation of the SDGs in various ways, including through conducting audits of progress on SDG targets or their national equivalents, as well as audits of national programmes supporting SDG implementation. This work has resulted in tangible impacts on national policies, programmes and institutional arrangements in support of the SDGs. This brief highlights how the work of SAIs is informing SDG implementation, follow up and review. It provides a brief overview of SAIs’ engagement with the SDGs. This is followed by a snapshot of the current work of SAIs on SDGs and of their impacts. Finally, it reflects on the role of SAIs in national SDG follow-up and review systems.

Converging crises such as the COVID-19 pandemic, the war in Ukraine, climate change and various conflicts, have become a defining challenge of our time. Crises that might have previously been contained within a specific geographic space are now propagated rapidly through globally interconnected systems and networks in areas such as economics, finance, the environment and health. This Policy Brief highlights the following: (a) converging crises have reversed and exposed the fragility of global SDG progress and imposed high costs on developing countries, (b) reducing inequality and poverty is critical to building resilience against the impact of shocks and crises, and (c) investment in the SDGs, particularly those that underpin social development, can help build resilience of developing countries to multiple crises, as seen in the case of the COVID-19 pandemic.

The rapid adoption of renewable energy technologies and the transition away from fossil fuels are vital for combating climate change. Achieving net-zero carbon dioxide (CO2) emissions by 2050 will require much faster deployment of clean energy technologies, including wind turbines, solar panels, electric vehicles (EVs) and battery storage systems. This shift is fueling a sharp rise in demand for critical energy transition minerals such as copper, cobalt, lithium, nickel, and rare earth elements, particularly as developing countries work to achieve universal energy access and diversify their economies. For instance, an onshore wind power plant requires nine times more mineral inputs than a gas-fired plant of the same capacity, while an EV needs six times more minerals than a conventional car. Additionally, the average mineral requirement for new power generation capacity increased by 50 per cent during the 2010s, driven by the growing share of renewables in total capacity additions. Against this backdrop, countries rich in critical mineral resources have an opportunity to unlock significant development benefits. These minerals can attract foreign and domestic investment, create jobs, and boost fiscal revenues, exports, and overall economic growth. However, quantifying the economic scale of the mining industry remains challenging, especially due to the volatility of mineral prices, which directly impact valuations.

Shocks and crises have become more frequent, intense and widespread in an interconnected world, affecting more people across the globe. Crises that might have previously remained relatively contained within a well-defined geographic region, are now propagated rapidly through globally interconnected systems and networks in areas such as economics, finance, the environment and health. The 2008 Global Financial Crisis is an example of how financial shocks spread through the interconnected balance sheets of financial institutions, causing havoc around the world. The COVID-19 pandemic also shows how national health systems were unable to absorb the effects of the virus, which spread quickly through a dense global transportation network before disrupting highly concentrated economic and financial networks and killing more than 7 million people. Looking toward the Second World Summit for Social Development in 2025, this policy brief focuses on explaining how shocks turn into crises and how national policies, supported by the international community, can help counter shocks, build resilience, and advance social development objectives, namely eradicating poverty, promoting full and productive employment, and fostering social inclusion in times of converging crises.

Understanding how population trends are likely to unfold in the short, medium and long terms is critical for achieving a more inclusive, prosperous and sustainable future as recognized in the Declaration on Future Generations. This policy brief provides an overview of some of the main findings of the recently released report, World Population Prospects 2024: Summary of Results (United Nations, 2024a) with the aim of helping countries prepare for population sizes, age structures and spatial distributions that may differ appreciably from those of their recent past.

The COVID-19 pandemic disrupted the working methods of public institutions. The urgency to respond in real time loosened institutional constraints and forced public agencies to be more agile and to experiment with alternative ways to operate, accelerating innovation. Beyond the implementation of buffer measures to maintain essential public services, the crisis provided opportunities for transformations in public administration that would have been challenging to pursue in “normal” times. Although this urgency presented risks of weakening the checks and balances essential for accountability, it also led to the discovery of more efficient and effective ways to deliver public services, and many of these may become the “new normal”. Nevertheless, it is not clear that the agile decision-making, experimentation and innovation observed during the pandemic will persist. This raises the question of how to foster innovation in public institutions in the absence of crises. To retain public trust, governments must demonstrate they can effectively handle systemic shocks; they must demonstrate capacity to foresee problems and address them proactively before they become crises. Governments can tap into the innovations developed during the pandemic to better serve their constituents and accelerate the implementation of the 2030 Agenda for Sustainable Development.

In the lead up to the 2023 Sustainable Development Goals (SDG) Summit (18-19 September, New York), the Secretary-General urged all Member States and stakeholders to present forward looking commitments to accelerate sustainable development in the coming years. A total of 39 Member States and 1 non-member observer state submitted 141 commitments via the SDG Summit Acceleration and Accountability Platform. This policy brief reviews these national commitments from the 2023 SDG Summit, focusing on how countries are translating the leaving no one behind (LNoB) concept into different policies across various country settings.

Population ageing is a global phenomenon, a shift towards an increasing share of older persons in the population. Even the least developed countries (LDCs) are beginning to experience the progressive ageing of their populations, and this process is expected to accelerate during the second half of the current century (United Nations, 2023). Despite its far-reaching consequences, the emergence of this trend in LDCs has attracted only limited attention from both national policymakers and the international community. Most LDCs are still early in the decades-long process of population ageing, which is a direct consequence of the demographic transition towards longer lives and smaller families. Population ageing begins with a slowdown in the growth of the younger population but eventually involves the rapid growth of the older population. Early in this process, countries have an opportunity to benefit from the demographic dividend – a faster rate of economic growth on a per capita basis due to an increasing share of the working age population (and thus a falling dependency ratio) caused by a sustained decline in the fertility level. Although temporary, this opportunity often lasts for several decades. It comes to an end once the older population begins to grow more rapidly, leading to a rising old-age dependency ratio. Preparing for population ageing in LDCs will be critical for achieving sustainable development and ensuring that no one is left behind. Maximizing the benefits from the demographic dividend will provide an opportunity for these countries to develop economically before their populations become much older. It is also consistent with a pledge of “working together to support the acceleration of the demographic transition, where relevant”, as agreed in the Doha Programme of Action for the Least Developed Countries for the Decade 2022–2031 (United Nations, 2022).

Ten years ago, the United Nations celebrated the International Year of Small Island Developing States (SIDS). In the same year, the SIDS Accelerated Modalities of Action (SAMOA) Pathway, an ambitious 10-year action plan for SIDS, was adopted at the Third International Conference on SIDS held in Apia, Samoa, in 2014. The SAMOA Pathway identifies critical linkages between population and development in island states, most notably in the areas of health, gender equality and women’s rights and on the role of migrants in enhancing development in their communities of origin. Many of these linkages are also highlighted in the Antigua and Barbuda Agenda for SIDS (ABAS), along with emerging demographic issues that present new challenges and opportunities for the sustainable development of SIDS.

With less than seven years left to the 2030 deadline, progress towards the Sustainable Development Goals (SDGs) has been limited. But, at the SDG Summit in September 2023, Member States of the United Nations committed to bold, ambitious, accelerated, just and transformative actions to achieve the 2030 Agenda for Sustainable Development. For Governments, strengthening relationships and earning public trust is pivotal to realizing the changes required for more sustainable and resilient societies. While the COVID-19 pandemic significantly hindered advancement towards the Goals, and in some cases reversed progress, it also sparked innovation and experimentation in public institutions and in the way they interact with one another and broader society from which lessons can be drawn to reinvigorate efforts.