Article 2 of the Paris Agreement contains three long-term goals: 2.1(a) mitigation of climate change; 2.1(b) adaptation to its impacts; and 2.1(c) consistency of finance flows with these low-emission, climate resilient development pathways. In many ways, the success of 2.1(c) will dictate the success of 2.1(a) and (b). However, to date there has been no formal guidance on how to operationalise this goal.

This case study forms part of a larger body of work to assess the alignment of fiscal and financial ecosystems with the Paris Agreement. Samoa, like most other Small Island Developing States (SIDS) is economically vulnerable and ecologically fragile given its geographic location, dependence on overseas tourism, and limited natural resources. The impacts of climate change pose an increasingly significant risk, so enhancing climate reslience has become a central priority for the Samoan Government. This case study analyses the initiatives, processes, and ambitions in place to enhance the climate-consistency of Samoa's finance flows.