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 presented by the Commissioner of the Environment and Sustainable Development for tabling to Parliament in April 2021.

The audit focused on whether Employment and Social Development Canada and selected organizations

• were implementing a national approach for achieving the United Nations’ 2030 Agenda for Sustainable Development
• had made progress toward achieving selected national targets that would result in more inclusive and sustainable outcomes for Canadians

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.

In the 2021–22 fiscal year, 10 performance audit reports were presented for tabling in Parliament by the Auditor General of Canada or the Commissioner of the Environment and Sustainable Development. Two performance audits were also presented for tabling by the Auditor General in the Yukon and Nunavut legislative assemblies.

Ten of the 12 performance audit reports discussed the audit’s contribution to specific SDGs. Six of these 10 audits also used the 2030 Agenda as a source of criteria.

The Commissioner’s review report Departmental Progress in Implementing Sustainable Development Strategies—Healthy Coasts and Oceans, Pristine Lakes and Rivers, and Sustainable Food, released in fall 2021,considered whether departments and agencies identified links between targets and actions in their departmental sustainable development strategies and the SDGs. It also listed the 2030 Agenda as a source of criteria.

The Commissioner also released Lessons Learned from Canada’s Record on Climate Change in fall 2021, which discussed climate change and the SDGs.

In the 2021–22 fiscal year, 3 special examination reports were transmitted to Crown corporations. All of the special examinations considered the SDGs and discussed the SDGs in the final report.

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 2020–2021 Financial Audits was presented for tabling in Parliament in the 2021–22 fiscal year. This commentary included additional insights on 2 areas from the OAG’s financial audits (cybersecurity and advancing the use of data) as well as the effects of the coronavirus disease (COVID‑19) pandemic on the consolidated financial statements of the Government of Canada.

The commentary report noted that the OAG’s audit opinion is also an important contribution to meeting Canada’s commitments under the 2030 Agenda. In particular, the opinion helps Canada meet sustainable development target 16.6.

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.

Note: In February 2022, this commitment was amended to indicate that SDG logos will be used for all future audit reports issued after December 2021.

Eleven of the 12 performance audit reports incorporated an SDG logo either into the report itself or into the report’s At a Glance online summary.

The Commentary on the 2020–2021 Financial Audits referred to the SDGs but did not incorporate an SDG logo.

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.

At the end of March 2022, a guide on integrating the SDGs into direct engagements (performance audits and special examinations) was completed. The guide explains how to consider, contribute to, and, where relevant, examine and report on SDG targets.

3.1.6 Provide ongoing support to International Organization of Supreme Audit Institutions (INTOSAI) efforts to audit and report on progress toward the SDGs.

The OAG contributed to the June 2021 INTOSAI Working Group on SDGs and Key Sustainable Development Indicators newsletter by outlining the work completed by the OAG on auditing the SDGs within Canada. This included the Commissioner’s 2021 audit report on implementing the SDGs.

In October 2021, officials from the OAG gave a presentation on implementing the SDGs to the European Court of Auditors, an active member of INTOSAI.

See also commitment 3.1.8.

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

The OAG contributed to the development of a position paper on integrating environment and sustainable development matters—including the SDGs—into the work of provincial audit offices. The position paper, which was under development at the end of the 2021–22 fiscal year, was being led by the Canadian Council of Legislative Auditors (CCOLA) and was being done with other CCOLA members.

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 Commissioner contributed to the July 2021 Greenlines newsletter of the INTOSAI Working Group on Environmental Auditing. The article summarized the Commissioner’s 2021 report on implementing the SDGs.

The OAG is one of the leaders involved in developing the working group’s 2020–22 work package on increasing understanding of environmental SDGs. This work package is intended to be useful for the whole INTOSAI and the United Nations. The Commissioner is leading 2 projects with the Supreme Audit Institution of Finland on guidance and best practices for auditing the SDGs.

In November 2021, the OAG presented at a webinar hosted by the working group about the role of auditors in the global climate change challenge.

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 continued on the OAG’s tools and purchasing processes in regards to green procurement.

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 COVID-19 pandemic, OAG staff have been working remotely.

In February 2022, the completion date for this commitment was amended to 31 March 2023.

The OAG is, however, planning changes to its existing office space to support a hybrid work model (with staff working both at the office and from home). Green initiatives will be incorporated into the new office space as changes are implemented.

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.

In February 2022, the completion date for this commitment was amended to 31 March 2023.

The OAG is, however, planning changes to its existing office space to support a hybrid work model (with staff working both at the office and from home). Green initiatives will be incorporated into the new office space as changes are implemented.

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

In February 2022, the completion date for this commitment was amended to 31 March 2023.

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

This commitment was achieved last year. (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 during the 2021–22 fiscal year.

Office-wide and other corporate events have taken place virtually using Microsoft Teams.

As the OAG begins to resume in-person activities, we will continue to plan for in-person events in a way that minimizes waste.

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 were under review during the 2021–22 fiscal year.

The risk assessment will be incorporated into the OAG’s “workplace of the future” redesign project.

In February 2022, the completion date for this commitment was amended to 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.

Changes to the content and delivery of the course, including virtual training modules, were identified in the 2020–21 fiscal year.

Completion of the redesign and rollout of a virtual e‑learning format is anticipated for winter 2022.

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

During the 2021–22 fiscal year, several activities were undertaken to increase awareness of environment and sustainable development issues:

• An environment and sustainable development channel was created on Microsoft Teams. Open to staff across the OAG, the channel was used to share information related to the environment and sustainable development, news about the Commissioner’s activities within and outside of the OAG, and information related to upcoming environment and sustainable development work at the OAG.
• A Microsoft Teams channel was also created for the OAG’s Green Team as a means of sharing information about environment and sustainable development activities at the OAG.
• An office-wide virtual presentation on the topic of food banks took place using Microsoft Teams.
• An office-wide brainstorming session was undertaken and led by the Commissioner and the OAG’s sustainable development champion. The session was used to engage staff and help identify important environment and sustainable development issues that the Commissioner could consider for future audits and studies.
• A virtual “green quiz” took place, led by the OAG’s Green Team and hosted by the Commissioner and the OAG’s sustainable development champion.

The OAG also took part in the Government of Canada’s Green Challenge during Canadian Environment Week.

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.

As a result of public health measures in place because of the COVID‑19 pandemic, volunteer community service events were not undertaken during the 2021–22 fiscal year. However, planning started on such an event for the 2022–23 fiscal year.

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 analyzes and comments on proposed standards issued by various Canadian and international accounting standards–setting bodies. No opportunities to contribute to the activities of these standards–setting bodies were identified in the 2021–22 fiscal year.