SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

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.

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

Canadian Indicator Framework (CIF) ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

In the 2022–23 fiscal year, 22 performance audit reports were presented for tabling in Parliament by the Auditor General of Canada or the Commissioner of the Environment and Sustainable Development. The Auditor General also presented 2 performance audits for tabling in the Northwest Territories and Yukon legislative assemblies.

Of the 24 performance audit reports completed in the 2022–23 fiscal year, 23 discussed SDGs and 8 had recommendations on SDGs.

In the 2022–23 fiscal year, 3 special examination reports on Crown corporations were completed. All 3 of these special examinations considered the SDGs and discussed the SDGs in the final report, and 1 special examination report had recommendations on SDGs.

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

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.

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

The Commentary on the 2021–2022 Financial Audits was presented for tabling in Parliament in the 2022–23 fiscal year. This report included additional insights on 2 areas from the OAG’s financial audits:

• increasing requirements for the government to do environmental, social, and governance reporting
• a new accounting standard for the government’s recording of asset retirement obligations

The report also included insights on certain financial effects of the coronavirus disease (COVID‑19) pandemic on the consolidated financial statements of the Government of Canada.

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

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive 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.

Revised commitment: SDG logos will be used for all future audit reports issued after December 2021.

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

In the 2022–23 fiscal year, 19 of the OAG’s 24 performance audit reports incorporated an SDG logo either into the report itself or into the report’s At a Glance online summary. None of the 3 special examination reports on Crown corporations incorporated an SDG logo.

The Commentary on the 2021–2022 Financial Audits referred to the SDGs but did not incorporate an SDG logo.

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

3.1.9 By 31 March 2023, prepare a report for the OAG’s Sustainable Development Champion on the contribution of the OAG’s direct engagements (performance audits and special examinations) to Canada’s implementation of the SDGs and related targets.

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

In February 2023, a report on the contribution of the OAG’s direct engagements (performance audits and special examinations) to Canada’s implementation of the SDGs and related targets was presented to the OAG’s Executive Committee, including the Sustainable Development Champion.

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

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.

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

After the review of the OAG’s internal training course, Fundamentals of Environment and Sustainable Development, a new course was developed and offered to OAG auditors in January and February 2023. This new course focuses on the integration of sustainable development issues in direct engagements, using the SDGs.

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

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

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

During the 2022–23 fiscal year, several activities were undertaken to increase awareness of environment and sustainable development issues:

• Three virtual webinars on the topics of the reports by the Commissioner were open to attendance by all staff.
• A scavenger hunt to raise awareness about biodiversity was hosted by the Commissioner.
• The Diversity and Inclusion Committee also hosted a book club event open to all staff in order to raise awareness about diversity and inclusion.
• Presentations were held to inform specific groups and all OAG staff about the integration of SDGs into the OAG’s work.

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

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

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

In April 2022, an event took place for staff to participate in a shoreline cleanup to raise awareness about riparian areas.

In August 2022, the OAG took part in Ottawa’s Capital Pride Parade to raise awareness and demonstrate support for the Two-Spirit, Lesbian, Gay, Bisexual, Transgender, Queer, Intersex, Plus2SLGBTQI+ community, as organized by the OAG Diversity and Inclusion Committee.

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

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.

SDG target 16.6: Develop effective, accountable and transparent institutions at all levels.

CIF ambition 16.7: Canadians are supported by effective, accountable, and transparent institutions.

In 2022–23, the OAG monitored and analyzed documents that were open for comment relating to environmental, social, and governance reporting by the International Sustainability Standards Board and the International Public Sector Accounting Standards Board. During the period, it responded to 2 consultation papers: 1 relating to advancing public sector sustainability reporting and 1 on natural resources.

SDG 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development.

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

CIF ambition 17: Canada fosters collaboration and partnerships to advance the SDGs.

One of the OAG’s assistant auditors general attended the XXIV International Congress of Supreme Audit Institutions in November 2022 in Rio de Janeiro, Brazil, where he gave a presentation on auditing gender, diversity, and inclusion in Canada (SDG 10).

The OAG provided environmental auditing training to several supreme audit institutions with less experience in that area. These training sessions included discussions on the importance of the SDGs, how they can be integrated into audit operations, examples of completed audits, good practices, tools and methods to assess government progress, and lessons learned.

SDG 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development.

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

CIF ambition 17: Canada fosters collaboration and partnerships to advance the SDGs.

The OAG contributed to a position paper on integrating environment and sustainable development matters—including the SDGs—into the work of provincial audit offices. This position paper was completed in 2022–23 and presented to the Auditor General Council on 31 August 2022. In addition, the OAG presented a session on environmental, social, and corporate governance in the public sector at the 2023 Financial Statement Symposium.

SDG 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development.

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.

CIF ambition 17: Canada fosters collaboration and partnerships to advance the SDGs.

For the 2020–23 Work Plan of the Working Group on Environmental Auditing (WGEA), the OAG was a lead contributor to 2 projects with the supreme audit institution of Finland. The results of projects were presented in July 2022 at the 21st INTOSAI WGEA Assembly in the Maldives:

• The first project was the assessment of WGEA products and planning for the future.
• The second project was the development of guidance and research on increasing the understanding of environmental SDGs.

Under the 2023–25 WGEA Work Plan, the OAG is contributing to 4 projects that kicked off in January 2023:

• The OAG is leading a project on the Nexus Area: Biodiversity and Climate.
• The OAG is a contributing member to the ClimateScanner project, the Climate Change Adaptation Actions Audit, and Sustainability Reporting. More information on these projects is available on the WGEA’s website.