The audit, which focused on climate protection measures under Slovak conditions, was conducted by the national external audit authority using the international Climate Scanner methodology. This methodology was developed between 2023 and 2024 by a working group of representatives from supreme audit institutions affiliated with the global INTOSAI organisation. It is the first global tool designed to track progress on climate and green policies at the national, regional, and global levels. Eighteen countries and the European Court of Auditors participated in the development of this methodology. In Europe, in addition to Slovakia, Finland and the United Kingdom were also represented. “The aim was to develop a unified tool to evaluate climate actions in various parts of the world and to compare green data through a global information system. Moreover, thanks to this clear international methodology, the results of national audits can be used, for example, by the UN to monitor compliance with national commitments and progress in achieving measurable goals,” emphasised SAO Vice President Jaroslav Ivančo. He added that last year, 100 audit institutions from around the world tested the Climate Scanner methodology. The methodology is expected to be officially adopted at the autumn congress of global audit institutions in Egypt, after which it will be valid across the global community of audit institutions. “Just as the government has committed to meeting climate targets, we, as an audit institution, are committed to our international obligations in the field of audit, as well as to contributing to the development and testing of audit methodology. We also aim to act as a trainer in the implementation of this tool within the European community of independent audit institutions,” Ivančo stressed.

The Ministry of Environment began work on the climate change law in 2021. Following good practice from selected countries, the law was intended to increase the legal enforceability of all goals in the Low-Carbon Development Strategy of the Slovak Republic, as well as objectives related to climate change adaptation. It also aimed to define the obligations of local governments and eliminate certain legal uncertainties. The law was set to introduce enforcement mechanisms, establish the right to climate litigation, and clarify the responsibilities of cities and municipalities in adopting adaptation measures and reducing greenhouse gas emissions. The audit found that the drafting of the climate law was halted after inter-ministerial consultations and discussions at the Economic and Social Council in 2023.“Failing to adopt the law sends a negative signal regarding Slovakia’s international reputation. The absence of such legislation may hinder the country’s ability to adopt necessary measures for reducing CO₂ emissions,” warned SAO Vice President Ivančo. He also noted that Slovakia has not fully transposed the EU Directive on the Establishment of a Greenhouse Gas Emissions Trading System, which could result in infringement proceedings by the European Commission.

State auditors further point out that the Low-Carbon Development Strategy of the Slovak Republic (LCDS) to 2030 with a 2050 outlook, which defines national CO₂ reduction targets and identifies emission reduction sectors, has not been updated in accordance with the EU's “Fit for 55” legislation. This framework includes a binding commitment to reduce CO₂ emissions across the EU by 55% by 2030, compared to 1990 levels. The LCDS also lacks additional measures required by current EU legislation to achieve carbon neutrality by 2050. Furthermore, the LCDS, the National Adaptation Strategy (NAS), and the related Water Policy Concept of the Slovak Republic to 2030 with a 2050 outlook do not include identified risks that could endanger the achievement of these goals or risk management plans. The NAS and its Action Plan also fail to include a cost estimate for implementation. “Even though there is currently a global shift away from environmentally sustainable solutions in favour of boosting national competitiveness on the global market, which is a legitimate response to global economic changes, we must remember that prioritising this trend may have negative impacts on people’s health and quality of life. Under the pressure of this new reality, we should not forget that the economic aspect of quality of life is best fulfilled in a healthy environment. Therefore, we should not abandon efforts to meet strategic commitments in the area of climate and environmental protection,” warned Ivančo, adding that this is an issue with significant implications for the quality of life of future generations.