The State Audit Office of Vietnam’s Role in Green Finance Auditing to Achieve Sustainable Development Goal 13 and Influencing Factors

Abstract

Green finance is playing an increasingly pivotal role in fulfilling national and international commitments regarding climate change, particularly in achieving Sustainable Development Goal 13 (SDG 13). In this context, green finance auditing needs to become a strategic component of the State Audit Office of Vietnam's (SAV) operations to promote effective public governance and implement national climate commitments. Concurrently, the SAV must clearly define its roles: providing reliable information, contributing to government transparency in achieving SDG13, fostering a sound green finance environment, and improving policies for SDG13 implementation. However, for the SAV to effectively fulfill this role, it's crucial to research factors influencing its implementation capacity. These include the legal framework, auditor competency, technical tools, supporting data, and inter-agency coordination mechanisms. Identifying and analyzing these factors will lay the groundwork for institutional improvement, capacity building, and innovative audit methodologies that align with sustainable development requirements and contribute to the government's realization of SDG13.