3.1.1 In 2021, present for tabling in Parliament an audit that will examine the federal government’s progress toward the overall implementation of the SDGs.

An audit on the Government of Canada’s implementation of the United Nations’ SDGs was being undertaken during the 2020–21 fiscal year and was presented for tabling in Parliament in April 2021.

3.1.2 Ensure that all direct engagements (performance audits and special examinations) contribute to progress toward the SDGs and related targets, and that the contribution of direct engagements is discussed in final performance audit and special examination reports.

A total of 10 performance audit reports and 1 review report were presented for tabling in Parliament by the Auditor General of Canada and the Commissioner of the Environment and Sustainable Development in the 2020–21 fiscal year:

• All the performance audit teams who worked on the reports considered matters addressed by the SDGs.
• Five of the 10 performance audit reports discussed the audit’s contribution to specific SDGs.
• Four of these 5 audits used the 2030 Agenda as a source of criteria.
• Two of the 5 audits assessed whether the SDGs were considered in the design of the program that was being audited and also used the 2030 Agenda as a source of criteria (audits of the Canada Emergency Response Benefit and of the Investing in Canada Plan).
• One audit examined progress toward a specific target (Follow‑up Audit on the Transportation of Dangerous Goods).

The Commissioner’s fall 2020 review report Departmental Progress in Implementing Sustainable Development Strategies—Safe and Healthy Communities considered whether departments and agencies identified links between departmental sustainable development strategies and the SDGs. It also listed the 2030 Agenda as a source of criteria.

In the 2020–21 fiscal year, 3 special examination reports were issued to Crown corporations. All 3 special examinations considered the SDGs but did not discuss the goals in the final report (2 of these reports were issued prior to the completion of the OAG’s 2020 to 2023 sustainable development strategy).

3.1.3 Ensure that the contribution of financial audits to progress toward SDG 16 and target 16.6 (Develop effective, accountable, and transparent institutions at all levels) is discussed in the OAG’s commentaries on financial audits.

The contribution of special examinations to the SDGs and related targets would also be discussed in these commentaries.

The Commentary on the 2019–2020 Financial Audits was presented for tabling in Parliament in 2020.

The commentary report noted that the OAG provided the Government of Canada with an unmodified audit opinion on its 2019–20 consolidated financial statements. This opinion provides credibility to the government’s financial reporting. Financial reporting is one way that the government demonstrates accountability to elected officials and the public. The audit opinion is also an important contribution to meeting Canada’s commitments under the United Nations’ 2030 Agenda for Sustainable Development. In particular, the opinion helps Canada meet sustainable development target 16.6: “Develop effective, accountable and transparent institutions at all levels.”

3.1.4 By December 2021, use SDG logos to help illustrate the contribution of financial audits (financial audit commentaries) and direct engagements (performance audits and special examinations) to progress toward the SDGs and related targets.

One of the performance audit reports completed during the 2020–21 fiscal year included an SDG logo, however, SDG logos were included in the online summaries for four performance audit reports (the “Audit at a Glance” publication). SDG logos will be used for all future audit reports issues after December 2021.

3.1.5 By December 2021, enhance guidance material for further prioritizing the SDGs and incorporating related targets into strategic audit planning and individual direct engagements. This would include enhanced identification and assessment of sustainable development risks and their integration into performance audit and special examination work.

In the 2020–21 fiscal year, the OAG’s Internal Specialist team for Environment and Sustainable Development prepared a guide to help direct engagement (performance audit and special examination) teams integrate the SDGs into direct engagements. The guide offers specific guidance on how to consider, contribute to, and, where relevant, examine and report on SDG targets. The guide forms the basis of consultations between the Internal Specialist team and direct engagement teams.

3.1.6 Provide ongoing support to INTOSAI efforts to audit and report on progress toward the SDGs.

See commitment 3.1.8 below.

3.1.7 On an ongoing basis, work with provincial audit offices in Canada to encourage audit work related to the SDGs.

In October 2020, the OAG led a webinar through the Canadian Audit and Accountability Foundation on auditing progress toward the SDGs. The foundation’s members include federal, provincial, and municipal audit offices.

The webinar examined the key steps and tools needed to assess governmental preparedness for the SDGs. It also discussed current audit guidance, methods, tools, and audit practices that are used to assess progress toward the SDGs in Canada and in other countries.

3.1.8 Through leadership at the Working Group on Environmental Auditing and other INTOSAI committees, continue to contribute to INTOSAI’s ongoing efforts to develop guidance and methodologies for auditing and reporting on progress toward the SDGs and related targets.

The OAG chaired a session on policy coherence in the context of the SDGs at the 20th International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Environmental Auditing Assembly in January 2021 and presented an update on methodology for integrating the SDGs into audit methodology.

4.1.1 By December 2022, review the OAG’s practices against the federal Policy on Green Procurement, with the aim of identifying additional measures that can be taken to further reduce the OAG’s ecological footprint.

Analysis began on the OAG’s tools and purchasing processes to determine where green procurement practices are already incorporated.

4.1.2 By March 2021, determine the feasibility of conducting a combination waste audit / sustainability assessment of OAG operations, to be completed by December 2022.

Since the start of the coronavirus disease (COVID‑19) pandemic, OAG staff have been working remotely. Given the uncertainties regarding future work arrangements at the OAG, the feasibility assessment was delayed.

The new completion date for the assessment is 31 March 2023.

4.1.3 By December 2022, complete an assessment of remote working practices and their impact on the OAG’s ecological footprint, space utilization, and other operational and employee considerations.

Since the start of the COVID‑19 pandemic, OAG staff have been working remotely. Given the uncertainties regarding future work arrangements at the OAG, the assessment was delayed.

The new completion date for the assessment is 31 March 2023.

4.1.4 By December 2021, review options for incorporating carbon offsets into OAG business travel.

The OAG considered joining the Government of Canada’s Greening Government Fund as a means of incorporating carbon offsets into OAG business travel. However, the fund was considered to be not applicable given the nature of the OAG’s operations and travel.

Because of the COVID‑19 pandemic, travel at the OAG was restricted to essential travel and on an exception basis only.

To better understand the impact of the pandemic and the OAG’s future travel and carbon offset options, a new completion date has been set for 31 December 2022.

4.1.5 As of September 2020, adopt low-carbon mobility solutions when purchasing or leasing executive vehicles.

In fall 2020, the OAG acquired a hybrid vehicle for executive purposes.

4.1.6 Build on existing efforts to minimize waste at OAG events (including reducing and, if possible, ultimately eliminating the use of non‑compostable plates and cutlery), using the Treasury Board of Canada Secretariat green meetings guide and OAG-specific material.

Since the start of the COVID‑19 pandemic, OAG staff have been working remotely. As a result, there were no in-person events.

With the introduction of Microsoft Teams during the 2020–21 fiscal year, office-wide events and other corporate events have taken place virtually.

4.1.7 By December 2021, undertake a risk assessment on how climate change could affect assets, services, and operations in all OAG offices across Canada.

Since the start of the COVID‑19 pandemic, OAG staff have been working remotely. Future work arrangements at the OAG have also been under review.

The risk assessment will be delayed until the OAG’s “workplace of the future” plans are confirmed.

The new completion date for the risk assessment is 31 March 2023.

4.1.8 By December 2022, begin implementing measures to reduce climate change risks to assets, services, and operations.

The completion of this commitment is dependent on the completion of commitment 4.1.7. A new completion date is to be determined.

4.2.1 By March 2021, review the OAG’s existing internal Fundamentals of Environment and Sustainable Development training course to identify other training options to be developed by 2023. These will help increase staff members’ knowledge of environment and sustainable development issues, and ways to incorporate these issues into their work.

A review was completed in fall 2020. Changes to the content and delivery of the course, including virtual training modules, were identified. The changes are expected to be implemented in the 2021–22 fiscal year.

4.2.2 By June 2021, begin implementing new awareness-raising events for employees on environment and sustainable development issues, including the SDGs.

Discussions took place to identify a possible external speaker for an initial awareness raising event to be held early in the 2021–22 fiscal year.

4.2.3 Beginning in October 2020, explore the feasibility of organizing volunteer community service activities based on specific SDGs and related targets as a means of educating and engaging employees. If feasible, begin implementing activities by fall 2021 to coincide with the annual Government of Canada Workplace Charitable Campaign.

Efforts were made to have a volunteer community service event in fall 2020. However, public health measures in place because of the COVID‑19 pandemic made social gatherings difficult, and a volunteer community service event was not undertaken.

4.2.4 On an ongoing basis, identify opportunities for contributing to the activities of accounting standards–setting bodies, such as those led by the Public Sector Accounting Board, related to the environment and sustainable development, including the SDGs.

The OAG provided comments on the International Financial Reporting Standards Foundation’s consultation paper on sustainability reporting.