Zu den wesentlichsten Empfehlungen des RH zählten:

• Die interministerielle Arbeitsgruppe sollte als nationales Lenkungsgremium zur Umsetzung der Agenda 2030 eingerichtet werden, um dadurch die Steuerung einer kohärenten gesamtösterreichischen Umsetzung zu gewährleisten. Zudem sollte geprüft werden, ob die Leitung der interministeriellen Arbeitsgruppe durch nur ein Bundesministerium wahrgenommen werden könnte.
• Für die Umsetzung der nachhaltigen Entwicklungsziele wäre auf die Erstellung einer Nachhaltigkeitsstrategie mit einem strukturierten und kohärenten gesamtstaatlichen Mechanismus unter Einbeziehung der Länder und Gemeinden sowie der Zivilgesellschaft hinzuwirken.
• Zum ehestmöglichen Zeitpunkt und in der Folge in regelmäßigen Abständen – mindestens einmal pro Legislaturperiode – sollte unter Einbeziehung der Länder und der Zivilgesellschaft an das "Hochrangige Politische Forum für Nachhaltige Entwicklung" der Vereinten Nationen berichtet werden.
• Bei einer Novelle des Bundeshaushaltsgesetzes 2013 wäre darauf hinzuwirken, dass die verpflichtende Berücksichtigung der nachhaltigen Entwicklungsziele – analog zum Gleichstellungsziel – in den Wirkungszielen des Bundes verankert wird.

The most important recommendations of the ACA were the following:

• The interministerial working group should be set up as a national steering body for the implementation of the 2030Agenda to manage a coherent, nationwide implementation. Furthermore, the responsible stakeholders should look into whether the interministerial working group could be chaired by one federal ministry only.
• The responsible stakeholders should encourage the preparation of a sustainability strategy that contains a structured and coherent nationwide mechanism and takes into account the provinces, municipalities and the civil society.
• Reporting to the "United Nations High–level Political Forum on Sustainable Development" should be ensured as early as possible and from then on periodically – at least once per legislative period – and include the provinces and the civil society.
• As regards the amendment of the Federal Organic Budget Act 2013, the responsible stakeholders should encourage the legislators to embed the SDGs, in a mandatory way, – analogous to the equality target – in the outcome targets of the Federal Government.

1. La Conférence interministérielle du développement durable (CIMDD) doit reprendre son rôle de coordination et veiller à poursuivre le rapportage international dans un examen national volontaire adapté.
2. Sur la base des listes d’indicateurs existant au niveau international, l’Institut interfédéral de statistique (IIS) doit élaborer des indicateurs visant à couvrir tous les aspects des ODD. Dans l’élaboration des indicateurs applicables à toutes les autorités régionales, il faut tenir compte de la taille de ces autorités pour maximiser la pertinence et la comparabilité. Ces indicateurs devraient reposer sur un échantillon suffisamment large pour pouvoir être ventilés entre les régions.
3. Les différents niveaux de pouvoir doivent considérer la stratégie nationale adaptée comme une vision commune dans laquelle s’inscrivent les plans stratégiques et autres engagements politiques en matière de développement durable.
4. Dans le cadre de la préparation et de l’exécution de leur stratégie de développement durable, les différents niveaux de pouvoir doivent veiller à impliquer les citoyens et les parties prenantes pertinentes, de préférence de manière planifiée.
5. Les pouvoirs publics doivent assurer, par niveau de pouvoir, une coordination et un suivi explicites des plans et des mesures stratégiques par rapport aux ODD. Ils doivent établir clairement les responsabilités de l’ensemble des acteurs publics.

La Cour des comptes a tout d’abord examiné des documents (plans stratégiques, documents budgétaires, rapports de services publics, autres rapports d’audit, etc.). Elle a ensuite interrogé les pouvoirs publics concernés à l’aide d’un questionnaire standardisé (pour le niveau national, le questionnaire était adapté) et d’entretiens complémentaires.

Summary of report on the Danish ministries work with the SDGs in Denmark

In 2015, the 193 UN member countries adopted the UN Resolution on the 2030 Agenda for Sustainable Development. The 17 UN Sustainable Development Goals (SDG) encompass 169 targets and 244 indicators designed to measure progress made towards achievement of the SDGs. In 2017, the Danish government at the time published a national action plan for following upon the SDGs. The action plan includes 37 national targets. This report takes stock of the ministries' work with the SDGs in Denmark in the period from 2015 to 2020. The report answers the following questions:

• How have the ministries worked with the SDGs in terms of the UN targets as well as the former government’s action plan?
• Was the ministries’ reporting on progress suited to inform the Folketing of progress made against the national targets set in the action plan?
• Has Statistics Denmark reported on the UN targets and indicators in a satisfactory manner?

Rigsrevisionen finds that so far, the ministries' work with the SDGs has been based on their assessment that their general activities and policies already embrace the SDGs. Rigsrevisionen’s study shows that the ministries have only in exceptional cases taken new initiatives or made particular plans to realise the SDGs. It is Rigsrevisionen's assessment that the ministries' and Statistics Denmark's reporting has not been well suited to inform the recipients of progress made against achievement of the SDGs in Denmark. As a consequence, neither the Folketing nor the public has easy access to information about progress made towards realisation of the UN SDGs in Denmark.

Rigsrevisionen initiated the study in November 2019 at the request of the Danish Public Accounts Committee.

SDG N° 13a

International climate finance is part of Finland’s official development assistance administrated by the Ministry for Foreign Affairs of Finland (MFA).

In 2017–2019, the climate finance reported by Finland amounted to approx. EUR 47–147 million and accounted for around 6% to 15% of the total spent on development cooperation. The policy of the current Finnish Government is to scale up Finland's climate finance and to direct one half of it to climate change adaptation.

The National Audit Office of Finland has assessed the preconditions provided by the steering of Finland's international climate finance for its effectiveness. The audit found that the MFA does not have a published plan regarding the amount, allocation and effectiveness of the increasing climate finance. The recently updated theories of change and indicators of development policy as well as the case management system of the MFA provide a good basis for results-based management, collection of statistics and reporting on climate finance. However, the climate finance statistics and reporting are susceptible to errors. Moreover, the MFA produces and receives information on the effectiveness of climate finance to a variable degree from various funding instruments and organisations that channel funding. The information on the effectiveness of climate finance is partly inconsistent and inadequate, which makes it difficult to obtain an overview of it. The MFA has used the information on the results of climate finance relatively little in its decision-making, evaluations, reporting and communications. The steering of climate finance has been decentralised to several units of the ministry without overall coordination. The MFA’s human resources for the steering of climate finance are partly meagre, which is a risk to the quality of the steering.

The MFA should:

• i) draw up a public plan for Finland’s climate finance, justifying the choices made;
• ii) justify its funding decisions on climate finance from the perspective of climate results;
• iii) ensure that climate objectives and indicators will be included in the results frameworks of climate finance programmes and projects;
• iv) ensure that the climate results of the finance are monitored, recorded and reported as systematically and consistently as possible, and particularly ensure that in the new interventions recorded as climate finance their response to climate objectives is properly justified;
• v) define clearly the roles of its relevant actors in the planning, coordination and monitoring of the climate finance, and ensure an appropriate balance between the relevant tasks and resources in its operating units.

The audit document materials consisted of planning, decision-making, monitoring, evaluation, statistical, reporting and communication documents related to climate finance produced by the MFA and other organisations that channel and use Finland’s climate finance. Further information was additionally received from the MFA, Finnfund and the Nordic Development Fund via e-mail and at remote meetings. To analyse the data, a qualitative content analysis of the documents and discussions was produced. Both deductive analysis (based on looking for certain themes and entities in the documents) and inductive analysis (based on examining the documents without predetermined categories) were used.

The mining industry is directly or indirectly linked to several SDG goals. These include for example goals N° 7, 8, 9, 12, 13 and 15.

The economic, social, and ecological sustainability of mining is debated in Finland, in the EU and around the world. In the report Perspectives on sustainable mining in Finland this topic is approached from the following perspectives: the connection between sustainable mining and central government finances, objectives and implementation of Finland’s mining policy, increasing the added value of battery minerals and battery industry, circular economy solutions for mining operations, local acceptance of mining operations (social licence to operate, SLO), and the management of environmental risks arising from abandoned and closed mines.

Even though mining is a commercial activity, it is connected with the state and central government finances in many ways. Environmental protection and ecologically sustainable mining have also been major themes in Government Programmes in the 2010s. The Finnish Mineral Strategy published in 2010 and the Sustainable Extractive Industries Action Plan presented in 2013 are the two key strategies guiding Finland’s mining and mineral policy. The Sustainable Mining Network and the mining responsibility system created by it were established on the basis of the recommendations set out in the Sustainable Extractive Industries Action Plan. Mining sector actors have been mostly satisfied with the networked activities and the responsibility system. On the other hand, it seems that the 2010 Mineral Strategy and the Sustainable Extractive Industries Action Plan of 2013 do not otherwise necessarily guide the activities anymore. In fact, the question arises whether these strategies should be updated or overhauled. National and various EU-level strategies could also be coordinated with each other more effectively.

Finland presented its national battery strategy in early 2021. Batteries play a key role in the achievement of climate targets. Finland has also worked to improve the added value of battery minerals and battery industry. The key strategic objective of the state-owned Finnish Minerals Group is to develop an electric car battery value chain in Finland.

Circular economy solutions for the mining sector can be used to implement circular economy policy objectives. However, most of the circular economy solutions are still on a trial basis. The problem is to make these solutions more widely and systematically available.

In order to be commercially successful, a mining company must gain the acceptance of the local community (social licence to operate, SLO).  Gaining local acceptance is not always a straightforward matter. There may be major differences between operating practices of mining companies and they sometimes fail to receive the social licence to operate.

In the past, many Finnish mines were abandoned and closed using methods that do not meet today’s environmental and safety standards. In Finland, the state of closed and abandoned extractive waste sites has been examined in the KAJAK projects since the 2010s. A number of projects to reform the environmental liability legislation applicable to mining operations are also under way.

This is not an audit report. Instead, it is a landscape review that examines sustainable mining from many different perspectives. The report therefore does not present audit recommendations. However, the last subsection of each chapter of the report discusses opportunities for development.

Written material was used as sources and a large number of interviews with mining and mineral industry experts were carried out. Mining companies and experts also provided the NAOF with valuable information in writing. Written material was used as sources and a large number of interviews with mining and mineral industry experts were carried out. Mining companies and experts also provided the NAOF with valuable information in writing. Written material was used as sources and a large number of interviews with mining and mineral industry experts were carried out. Mining companies and experts also provided the NAOF with valuable information in writing.

Deutsch — Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

1. Die Bundesregierung hat im Jahr 2010 das „Maßnahmenprogramm Nachhaltigkeit“ beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche konkrete Maßnahmen vor.
2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie. Es fordert u. a. eine weitere Ausrichtung der öffentlichen Beschaffung am Leitprinzip einer nachhaltigen Entwicklung im Rahmen der geltenden rechtlichen Bestimmungen und unter Beachtung des vergaberechtlichen Wirtschaftlichkeitsgrundsatzes.
3. Das reformierte Vergaberecht lässt die Einbeziehung von sozialen, umweltbezogenen und innovativen Aspekten im gesamten Vergabeverfahren zu.

Der Bundesrechnungshof hat geprüft, ob und wie das Beschaffungsamt des Bundesministeriums des Innern diese  Aspekte unter Beachtung der Nachhaltigkeitsstrategie der Bundesregierung wirtschaftlich umsetzt.

English — Sustainability: social, environmental and innovative aspects in procurement

1. In 2010, the federal government adopted the “action programme on sustainability”. It covers all government departments and institutions and sets forth actions for eleven areas.
2. The action programme is part of Germany’s national sustainable development strategy. It requires, for example, for public procurement to comply with the guiding principle of sustainable development within the limits set by legal provisions and the value-for-money principle.  
3. The revised procurement law makes it possible to consider social, environmental, and innovative aspects throughout the entire procurement procedure.

We examined the procurement agency's mission performance within the Federal Ministry of the Interior, Building and Community is in line with the national sustainable development strategy and the value-for-money principle.

Deutsch — Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

1. Das Beschaffungsamt muss die Berücksichtigung von Nachhaltigkeitsaspekten sicherstellen. Es sollte seine Dienstanweisung für Beschaffungen um entsprechende Vorgaben, auch solche für die Recherche zu Nachhaltigkeistsaspekten, ergänzen.
2. Es muss sein Personal regelmäßig zum Thema "Nachhaltigkeit" schulen.
3. Das Beschaffungsamt muss auch Nachhaltigkeitsaspekte, die sich nicht unmittelbar finanziell auswirken, im Vergabeverfahren angemessen berücksichtigen und gegenüber dem Preis gewichten.
4. Nachhaltigkeitsaspekte müssen ebenfalls in der Wirtschaftlichkeitsuntersuchung berücksichtigt werden.

English — Sustainability: social, environmental and innovative aspects in procurement

1. The procurement agency needs to ensure that sustainability aspects are taken into account. To this effect, it should update its procurement instructions and add applicable requirements, including those to enabling information search on sustainability aspects.
2. The procurement agency needs to train staff members at regular intervals on “sustainability”.
3. The procurement agency also needs to adequately weigh sustainability aspects having no direct financial impact in the awarding procedure against the cost.
4. Capital expenditure appraisals also needs to cover sustainability aspects.

Deutsch — Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

1. Analyse relevanter Unterlagen und Berichte (Nachhaltigkeitsstrategie des Bundes, "Maßnahmenprogramm Nachhaltigkeit", Monitoringberichte, veröffentlichte Aussagen der geprüften Stelle)
2. Informationsgespräch mit der Kompetenzstelle für nachhaltige Beschaffung (zentrale Anlaufstelle für alle Bundesressorts, Bundesländer, Kommunen und sonstige öffentliche Beschaffungsstellen bei Fragen zur nachhaltigen öffentlichen Beschaffung)
3. Prüfung der angeforderten hausinternen Regelungen/Handlungsanweisungen
4. Bei den örtlichen Erhebungen Interviews und Auswertung von Akten sowie Dateien.

English — Sustainability: social, environmental and innovative aspects in procurement

1. Analysis of relevant documents and reports (National Sustainable Development Strategy; “sustainability action programme”; monitoring reports; statements published by the audited body)
2. Discussion held with the Competence Center for Sustainable Procurement (central point of contact: It offers advice on sustainable public procurement for federal, state and local government procurement offices and other public agencies)
3. Review of the required internal rules/instructions
4. During field work: interviews, and analysis of paper-bound and electronic documents.

Deutsch — Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

Das Bundesministerium für Umwelt, Naturschutz und nukleare Sicherheit (BMU)  finanziert seit 2015 mit Mitteln des Europäischen Sozialfonds (ESF) sowie mit nationalen Mitteln das Programm "Berufliche Bildung für nachhaltige Entwicklung (BBNE)“. Das Programm unterstützt Aktivitäten zum Thema Nachhaltigkeit im Zusammenhang mit der Berufsbildung junger Menschen.

Der Bundesrechnungshof hat die Ausgestaltung und Umsetzung des Programms in der ersten Förderrunde von 2015 bis 2018 geprüft.

English — Audit of the ESF federal programme "Promoting vocational education for sustainable development"

The Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (Ministry) has drawn on funds of the European Social Fund (ESF) and the federal budget to finance the programme for “Promoting vocational education for sustainable development” since 2015. The programme is designed for young people and serves to promote vocational training on sustainability.

We studied how the programme was shaped and run in the first 2015-2018 programme period.

Deutsch — Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

1. Das BMU muss die Zielerreichung des Programms auf Grundlage qualitativer Indikatoren messen, um eine wirksame Erfolgskontrolle gewährleisten zu können.
2. Es hat sicherzustellen, dass im Zuwendungsverfahren keine neuen, allgemeinverbindlichen Regelungen in Kraft gesetzt oder von Grundsatzregelungen abweichende Einzelfallentscheidungen getroffen werden, die erhebliche finanzielle Auswirkungen haben können.
3. Es muss stärker darauf achten, dass die vergaberechtlichen Vorschriften eingehalten werden, um die Transparenz der Vergabeverfahren und die Wirtschaftlichkeit der Auftragsvergaben sicherzustellen.
4. Das BMU muss zukünftig die Einhaltung der zuwendungsrechtlichen Vorschriften durch die beauftragte Behörde stärker überwachen und etwaige Rückforderungsansprüche gegenüber Zuwendungsempfängern konsequenter verfolgen.

English — Audit of the ESF federal programme "Promoting vocational education for sustainable development"

1. The Ministry has the task to ensure effective programme evaluation. To do so it relies on qualitative indicators for assessing target achievement.
2. The Ministry needs to ensure that no new mandatory provisions take effect, while a grant procedure is underway and that no major spending decisions that deviate from basic rules in place must be made on a case-by-case basis.
3. The Ministry needs to place more focus on  compliance with federal procurement regulations to ensure transparency and value for money of contract awarding.
4. In the future, the Ministry needs to step up efforts to oversee its subordinate offices' compliance with federal contract awarding regulations, and to pursue claims for reimbursement against grant recipients more consistently.

Deutsch — Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

Stichprobenauswahl von Projekten, Einsichtnahme in die Projektunterlagen, Interviews

English — Audit of the ESF federal programme "Promoting vocational education for sustainable development"

Sample of projects; study of project files; interviews

Deutsch — Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

1. Die Bundesregierung hat im Jahr 2010 das „Maßnahmenprogramm Nachhaltigkeit“ beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche (u. a. Maßnahmen zum Klimaschutz, energetische Sanierung, Nachhaltige Beschaffung, gleichberechtigte Teilhabe an Führungspositionen usw.) Maßnahmen vor.
2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie und soll u. a. dazu beitragen, den Ressourcenverbrauch und die CO2-Emissionen in der Bundesverwaltung zu reduzieren.

Der Bundesrechnungshof hat geprüft, wie das Bundesministerium für Bildung und Forschung (BMBF) vorgegangen ist, um das Maßnahmenprogramm in seinem Hause umzusetzen.

English — Implementation of the sustainability action programme by the Federal Ministry of Education and Research

1. In 2010, the federal government adopted the “action programme on sustainability”. It covers all federal government departments and institutions and sets forth actions for areas (climate protection; low-energy renovation of buildings; sustainable procurement; equal access to women to senior positions, etc.).
2. The action programme is part of Germany’s national sustainable development strategy and aims to help reduce greenhouse gas emissions and the use of resources by the federal government.

We audited the approach taken by the Ministry in implementing the action programme within the Ministry.

Deutsch — Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

1. Damit die Umsetzung des Maßnahmenprogramms wirksam koordiniert wird, sollte eine zentrale Verantwortlichkeitgeschaffen werden.
2. Alle relevanten Funktionen sind bei der Umsetzung einzubeziehen.
3. Nachhaltigkeitsaspekte sind bei Beschaffungsvorgängen systematisch zu berücksichtigen.
4. Ressortspezifische Ziele müssen hinrichend definiert und in eigenen Erfolgskontrollen überwacht werden.

English — Implementation of the sustainability action programme by the Federal Ministry of Education and Research

1. To ensure effective coordination of programme implementation, the Ministry should set up a body having lead responsibility.
2. All relevant functions are to be considered in implementing the programme.
3. Sustainability aspects are systematically to be taken into account in procurement processes.
4. Departmental targets need to be well-defined and monitored by conducting internal programme evaluations.

Deutsch — Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

1. Analyse relevanter Unterlagen und Berichte (Monitoringberichte, Nachhaltigkeitsstrategie des Bundes und des Ressorts)
2. Stichprobenziehung (Beschaffungsvorgänge)
3. Interviews

English — Implementation of the sustainability action programme by the Federal Ministry of Education and Research

1. Analysis of relevant documents and reports (monitoring reports, sustainability strategy of the federal government and the ministries)
2. Sampling (procurement processes)
3. Interviews

Deutsch — Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

1. Mit einem Klassifikationssystem für nachhaltige Wirtschaftsaktivitäten (Taxonomie) möchte der EU-Gesetzgeber Kapital in nachhaltige Wirtschaftsprojekte umlenken und Anleger vor fehlerhaft als nachhaltig ausgewiesenen Finanzprodukten schützen (Sustainable Finance). Unternehmen müssen hierfür viele Informationen bereitstellen, z. B. zum CO2-Ausstoß.
2. Nach Ansicht der EU-Kommission könnte die Umlenkung der Kapitalströme durch zusätzliche wirtschaftspolitische Initiativen verstärkt werden.
3. Auf nationaler Ebene erarbeitet im Auftrag der Bundesregierung ein Sustainable Finance-Beirat Vorschläge für eine Sustainable-Finance-Strategie.
4. Der Beirat empfiehlt Markteingriffe und umfangreiche Offenlegungspflichten für Unternehmen. Die Kosten und Risiken dieser Maßnahmen wurden nicht untersucht.

Der Bundesrechnungshof hat geprüft, ob und inwieweit die Bundesregierung die Interessen Deutschlands bei der Finanzierung nachhaltigen Wachstums auf nationaler und europäischer Ebene angemessen vertritt.

English — Steps taken by the federal government on the EU Commission’s Action Plan on Financing Sustainable Growth

1. With its classification system for environmentally sustainable economic activities (taxonomy), the EU legislator plans to redirect capital into green economic activities and to protect investors from financial assets wrongfully labelled as sustainable (sustainable finance). To this effect, companies have to produce wide information, e.g. about carbon emissions.
2. In the EU Commission’s view, launching additional economic policy initiatives might help redirect capital flows.
3. At domestic level, the federal government entrusted a Sustainable Finance Committee with developing proposals for a sustainable finance strategy.
4. The Committee recommends market interventions and wide disclosure obligations for companies. Related costs and risks have not been studied.

Our review focuses on whether or not the federal government safeguards the national interest in financing sustainable growth at domestic and Union level.

Deutsch — Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

1. Die Taxonomie ist sehr aufwendig und fehleranfällig. Die BaFin sollte daher befähigt werden, die Umsetzung der Taxonomie zu überwachen.
2. Die EU-KOM hat weitreichende Gestaltungsmöglichkeiten bei der Taxonomie. Sie könnte diese für industriepolitische Eingriffe nutzen. Die Bundesregierung sollte sich, falls nötig, für wirksamere Einflussmöglichkeiten der EU-Mitgliedstaaten einsetzen.
3. Die EU-Kom und EZB überlegen, nachhaltige Wirtschaftsaktivitäten in der Bankenregulierung und Geldpolitik zu begünstigen. Diese Bestrebungen können jedoch die Finanzstabilität gefährden und sind somit abzulehnen.
4. Die Bundesregierung sollte den Auftrag an den Sustainable-Beirat klarer definieren: Was kennzeichnet einen führenden Sustainable-Finance-Standort und wie kann dies gemessen werden?
5. Die Bundesregierung muss für eine nationale Sustainable-Finance-Strategie Problembereiche identifizieren. Nationale und europäische Maßnahmen müssen zudem verzahnt werden, damit deutsche Unternehmen keine Wettbewerbsnachteile erleiden.

English — Steps taken by the federal government on the EU Commission’s Action Plan on Financing Sustainable Growth

1. The taxonomy is quite complex and prone to error. Therefore, the Federal Financial Supervisory Authority should be enabled to monitor the implementation of the taxonomy.
2. The EU Commission may shape the taxonomy in ample ways. For example, the Commission might potentially use it for industrial policy interventions. The federal government should, as needed, urge at Union level for a greater say of the member states in implementing the taxonomy.
3. The EU Commission and the ECB consider promoting sustainable economic programmes in banking regulation and monetary policy. This, however, could put financial stability at stake and should therefore be rejected.
4. The federal government should redefine the Committee’s mandate: What are the key features of a hub for sustainable finance and how can these be measured?
5. As to a national sustainable finance strategy, the federal government needs to identify areas of concern. Steps taken at domestic and Union level will have to dovetail to avoid any competitive disadvantages for German companies.

Deutsch — Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

1. Zu Beginn der Prüfung Literaturrecherche zum Thema Sustainable Finance:
   • Berichte der Bundesregierung an den Deutschen Bundestag,
   • Homepages der EU-Kommission, Bundesbank sowie Bundesregierung,
   • Zeitungsartikel.
2. Bei den örtlichen Erhebungen Interviews und Auswertung von Akten sowie Dateien.

English — Steps taken by the federal government on the EU Commission’s Action Plan on Financing Sustainable Growth

1. Early stages of the audit: study of technical literature on sustainable finance:
   • Federal government reports addressed to parliament;
   • Websites of EU Commission, German Central Bank and federal government;
   • Newspaper articles.
2. Field work: interviews and analysis of files and electronic records.

Deutsch — Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

1. Die Bundesregierung hat im Jahr 2010 das "Maßnahmenprogramm Nachhaltigkeit" beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche (u. a. Klimaschutz, energetische Sanierung, Nachhaltige Beschaffung, gleichberechtigte Teilhabe an Führungspositionen usw.) Maßnahmen vor.

2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie und soll u. a. dazu beitragen, den Ressourcenverbrauch und die CO2-Emissionen in der Bundesverwaltung zu reduzieren.

Der Bundesrechnungshof hat geprüft, wie das Bundesministerium für Verkehr und digitale Infrastruktur (BMVI) und die Generaldirektion Wasserstraßen und Schifffahrt (GDWS) vorgegangen sind, um das Maßnahmenprogramm in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes (WSV) umzusetzen.

English — Implementation of the sustainability action programme within the remit of the Federal Waterways and Shipping Administration

1. In 2010, the federal government adopted the “action programme on sustainability”.  It covers all government departments and institutions and sets forth actions for eleven areas (climate protection; low-energy renovation of buildings; sustainable procurement; equal access to women to senior positions, etc.).

2. The action programme is part of Germany’s national sustainable development strategy and aims to help reduce greenhouse gas emissions and the use of resources by federal government bodies.

We audited the approach taken by the Ministry and the Waterways and Shipping Directorate-General in implementing the action programme within the Federal Waterways and Shipping Administration.

Deutsch — Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

1. Das BMVI sollte darauf hinwirken, dass alle Behörden seines Geschäftsbereichs das Maßnahmenprogramm Nachhaltigkeit beachten.
2. Das BMVI sollte bei der Einführung von Nachhaltigkeitsmaßnahmen die interne Koordination zwischen dem grundsätzlich zuständigen Beauftragten für Nachhaltigkeit und den über nachgeordnete Behörden fachaufsichtführenden Organisationseinheiten verbessern.
3. Die GDWS sollte die Zuständigkeit für das Thema Nachhaltigkeit in ihrem Bereich regeln und eine zentrale Ansprechperson für die ihr unterstellten Ämter der WSV benennen.
4. Die GDWS sollte ihre Koordinierungsfunktion besser wahrnehmen und auf eine einheitliche Beachtung von Nachhaltigkeitsstandards in der WSV hinwirken.
5. Die GDWS sollte den Stand der Umsetzung von Nachhaltigkeitsmaßnahmen in der WSV künftig sorgfältiger erheben und dokumentieren.

English — Implementation of the sustainability action programme within the remit of the Federal Waterways and Shipping Administration

1. The Ministry should ensure that all bodies within its remit meet the requirements set by the sustainability action programme.
2. In launching sustainability programmes, the Ministry should enhance internal coordination between the Commissioner for Sustainability having lead responsibility and the units in charge of technical oversight of subordinate bodies.
3. The Waterways and Shipping Directorate-General should define the responsibilities for sustainability issues within its remit and designate a central contact for subordinate agencies of the Waterways and Shipping Administration.
4. The Waterways and Shipping Directorate-General should enhance coordination efforts to ensure compliance with sustainability standards within the Waterways and Shipping Administration.
5. In the future, the Waterways and Shipping Directorate-General should collect information on and document how sustainability programmes are implemented within the Waterways and Shipping Administration more closely.

Deutsch — Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

1. Analyse relevanter Unterlagen und Berichte
2. Auswertung von Monitoringdaten
3. Interviews auf Ebene des BMVI und der GDWS

English — Implementation of the sustainability action programme within the remit of the Federal Waterways and Shipping Administration

1. Analysis of relevant documents and reports
2. Assessment of monitoring data
3. Interviews with officials at the Ministry and at the Waterways and Shipping Directorate-General

Deutsch — Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

1. Die Bundesregierung hat in ihrer Nachhaltigkeitsstrategie dargelegt, wie und womit Deutschland zum Erreichen der Nachhaltigkeitsziele der Vereinten Nationen (Agenda 2030) beitragen möchte. Kernelement ist dabei, dass Nachhaltigkeit als Leitprinzip bei allen Entscheidungen in sämtlichen Politikfeldern berücksichtigt werden soll.
2. Die federführende Zuständigkeit für eine nachhaltige Entwicklung obliegt dem Bundeskanzleramt. Zentrales Organfür die Umsetzung der Nachhaltigkeitsstrategie ist aber der Staatssekretärsausschuss für nachhaltige Entwicklung (Staatssekretärsausschuss), in dem alle Ressorts vertreten sind. Die Ressorts sind dafür verantwortlich, die Nachhaltigkeitsstrategie in ihrem jeweiligen Bereich in praktisches Verwaltungshandeln umzusetzen (Ressortprinzip).

Der Bundesrechnungshof hat übergreifend – anhand von mehr als 50 Prüfungsberichten zu Maßnahmen und Programmen – ausgewertet, wie die Ressorts die Nachhaltigkeitsstrategie in die Praxis umsetzen.

English — Implementation of the German Sustainability Strategy by the federal ministries

1. In the German Sustainability Strategy, the federal government sets forth what contribution Germany intends to make towards achieving the goals of the 2030 Agenda for Sustainable Development adopted by the United Nations. The Strategy is a guiding principle applicable to all and any policy actions and administrative decisions.

2. The Federal Chancellery has lead responsibility for sustainable development. The central body in charge ofimplementing the Strategy is the State Secretaries’ Committee for Sustainable Development. All federal ministries are represented on the Committee. As a rule, the federal ministries decide themselves how and by what means they intend to deliver their contribution to the Strategy (departmental autonomy principle).

We did a horizontal audit and studied more than 50 audit reports on projects and programmes to explore whether the federal ministries have implemented the Sustainability Strategy within their remit.

Deutsch — Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

Das Bundeskanzleramt sollte, gemeinsam mit dem Staatssekretärsausschuss und den Ressorts, noch stärker darauf hinwirken, dass die Ressorts in ihrem jeweiligen Verantwortungsbereich

1. ein Bewusstsein für die Berücksichtigung von Nachhaltigkeitsaspekten in der Verwaltungspraxis schaffen;
2. die einschlägigen Regelungen und geeigneten Methoden bekannt machen und deren Anwendung sicherstellen;
3. die notwendigen Strukturen für eine kohärente Umsetzung der Nachhaltigkeitsstrategie schaffen;
4. eigene Strategien und Konzepte zur Umsetzung der Nachhaltigkeitsstrategie entwickeln; sowie
5. nach innen und nach außen deutlicher als bisher herausstellen, dass Nachhaltigkeitsaspekte bei allen Entscheidungen zu berücksichtigen sind bzw. berücksichtigt werden.

English — Implementation of the German Sustainability Strategy by the federal ministries

In our report, we demand that the Federal Chancellery engage with the State Secretaries' Committee and take more rigorous leadership to ensure that within their respective remit the federal ministries should

1. raise awareness for the need to embed sustainability aspects in their daily mission performance;
2. issue guidance on and ensure compliance with applicable rules and adequate methods;
3. put into place the structures needed for consistently implementing the Sustainability Strategy;
4. develop their own departmental strategies and approaches for implementing the Sustainability Strategy; and
5. make clearer both internally and externally that sustainability aspects are and must be embedded in all decision-making.

Deutsch — Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

1. Analyse relevanter Unterlagen und Berichte (Deutsche Nachhaltigkeitsstrategie, Monitoringberichte usw.)
2. Übergreifende Auswertung einzelner Berichte des Bundesrechnungshofes

English — Implementation of the German Sustainability Strategy by the federal ministries

1. Analysis of relevant documents and reports (German Sustainability strategy, monitoring reports etc.)
2. Across-the-board analysis of selected German SAI's reports

The Audit  assessed the implementation in Italy of the provisions of the Marine Strategy Framework Directive, that aims at achieving Good Environmental Status (GES) of the EU's marine waters by 2020 also according to the most recent SDG 14 of the UN Agenda 2030 which focuses on a sustainable use of the oceans, of the seas and of marine resources in general.

Italy has substantially fulfilled compliance with the deadlines concerning the activities of the first six-year cycle (the first phase of the aforementioned Directive), especially through activities coordinated by the Ministry of the Environment and Protection of Land and Sea in partnership with the in-house company SOGESID and assisted by a Technical Committee composed of representatives of the coastal regions.

From 2011 to 2019, the resources allocated to the implementation of the interventions amounted to 76.1 million Euro, of which 72.1 million were assigned and 53.4 million were actually paid. The coastal regions received part of the resources and then transferred an important part of them to local levels of government.

In order to assess the sound use of public resources, the Audit examined the Reports related to the activities implemented to protect the marine environment of the area. It focused also on the activities aimed at removing telluric pollution due to pollutants and waste from inland waters, illicit fishing and marine litter.

The Audit stressed the positive results achieved and recommended for a constant monitoring of the effective implementation of the measures during the second six-year cycle of the Marine Strategy.

The Court of Auditors recommended that future efforts should be focused on:

• a greater involvement of local and regional Authorities considering the direct interest of local Communities in the protection of the marine environment;
• more appropriate measures aimed at fully implementing the programs and at ensuring their accomplishment in the use of the allocated funds;
• enabling cooperation with other Institutions in policy-making in order with the aim of fulfilling environmental legislation;
• implementing auditing activities of marine protected areas despite the gradual decrease in the amount of funds; 
• removing the remaining environmental factors in order to achieve environmental results: telluric pollution due to pollutants and waste from inland waters, illicit fishing, marine litter.

The Court of Auditors does not use or published any Manual in performing its audit function.

The performance audit is performed following its initial planning and the consequent exchange of information and relationship developed between the Audit Chamber and Internal Audit offices.

On an annual basis, the United Chambers for audit approve the general audit plan, which provides instructions, policies, strategies and criteria to the Central and Regional Audit Chambers in order to perform their specific audits.

Moreover, continuous and direct exchanges between the Court and the public bodies are deemed fundamental for carrying out performance audits. Accordingly, the Court receives and exchanges information and opinions of the auditees before completing its report to the Parliament. It is deemed necessary to have a continuous information exchange between the audited administrations and the Audit Chambers. Before submitting the final Report to the Parliament, a public hearing is carried out with the public bodies that may submit memoranda on the main questions raised by the Court.

It should be emphasized that the ex-post audit is essentially a performance or value-for-money audit, which is based on the principle of ‘collaboration’ (not punishment) with the audited government department. This kind of audit has the aim of underpinning the political scrutiny of audited government department and to propose corrective measures with the aim of ensuring a regular and cost-effective management.

Background—This report presents the findings of a review into the implementation of Sustainable Development Goal 1, which goal aims to ‘end poverty in all its forms, everywhere’. This report considers whether Government's efforts at addressing poverty were comprehensive, effective and inclusive, and assesses the extent of progress achieved in the alleviation of poverty.

1. The National Audit Office (NAO) recommended using a broader definition of poverty and supplementary indicators, surveys and qualitative studies to more comprehensively measure the extent of poverty and assess progress registered.
2. In its review of the sufficiency, inclusiveness and effectiveness of Government's efforts, the NAO advocated sustained investment through targeted and diversified measures to address systemic disadvantages and the ever-expanding and diverging needs of all vulnerable groups.
3. The NAO encouraged the further development of communication, coordination and cooperation within Government, especially across ministries and entities to ensure consistent coordination across Government and a responsive and effective Government in its efforts at alleviating poverty.
4. The NAO advocated the amelioration of Government's consultation processes with stakeholders as part of legislative development and policy formulation processes, to ensure meaningful engagements early in these processes that shape Government's efforts.
5. The NAO recommended further strengthening the extent of collaboration with NGOs to address gaps and needs in services provided to groups susceptible to poverty, and to further support and capitalise on existing services offered by the NGOs that can contribute to the alleviation of poverty.

We published a letter on the government’s preparations aimed at achieving the Sustainable Development Goals (SDGs). We informed the House about the extent to which the Dutch central government has made preparations aimed at achieving the Sustainable Development Goals. In our view, the government has made a swift and well-organised start. However, we have identified a number of areas that require attention to ensure a lasting long-term impact.

We did not provide recommendations, we only identified a number of areas that require attention to ensure a lasting long-term impact.

Areas that require attention:

1. It is unclear to us to what extent sustainable development is part of the curriculum.
2. Working on the SDGs is a common challenge among the national government, local authorities and companies/other organizations.
3. The SDGs encompass virtually all policy areas and involve many actors. It is a big challenge to safeguard coherence between policy efforts and coordinate the actors at administrative level.
4. We addressed the opportunity to record certain SDG themes of significance to the Netherlands in the central government annual financial report.

This letter is the result of interviews with employees of several ministries, the national SDG coordinator and his team, Statistics Netherlands (CBS), PBL Netherlands Environmental Assessment Agency and the SDG Charter (a Dutch organization that connects actors from diverse sectors to catalyze joint action contributing to the SDGs) and the analysis  of documents of the organizations mentioned above and international reports. As this was not a regular audit, this letter does not include any formal recommendations. The result of publishing this letter was attention for the topic and some developments of the areas that require attention.

Guide

Norway, together with all other UN member states, has endorsed resolution A/RES/70/01 Transforming our world: the 2030 Agenda for Sustainable Development (the 2030 Agenda). The 2030 Agenda, which contains the 17 sustainable development goals, is the world's joint work plan for ending poverty, combating inequality and stopping climate change before 2030.

The 2030 Agenda makes it clear that the governments of the individual countries are responsible for following up and ensuring implementation at national, regional and global levels.

The objective of the investigation has been to assess the Norwegian government's management and review of the national follow-up of the sustainable development goals. The investigation relates to the period from 2016 to the start of 2020.

Key findings

• The national follow-up of the sustainable development goals has not been coordinated effectively enough
• Norway does not have a comprehensive plan for implementation of the 2030 Agenda and the sustainable development goals
• Statistics Norway has been involved to an inadequate extent in work with the sustainable development goals
• Reporting does not provide information of sufficient quality to the Storting on the status and progress of the national follow-up of the sustainable development goals

The Office of the Auditor General recommends that the Ministry of Local Government and Modernisation should:

• Follow up on the Storting's anticipation of a comprehensive plan for implementation of national work on the sustainable development goals.
• Ensure that the Storting receives comprehensive information on status, results and progress in Norway's work on the sustainable development goals.
• Ensure that indicator-based performance reporting takes place that is coordinated effectively with other statistics.
• Ensure that national work on the sustainable development goals is coordinated sufficiently and effectively between the ministries.
• Adapt the agenda to national context, for example by assessing which targets should be established and clarifying which goals are challenging for Norway to attain and prioritise,

The audit was conducted as a performance audit in accordance with the Norwegian Act on the Office of the Auditor General of Norway, Section 9, third paragraph, and the instructions for the Office of the Auditor  General, Section 9. The audit was conducted in accordance with the Performance Audit Guidelines and INTOSAl's international standards for performance audits (ISSAI 3000).

• To introduce the provisions of the Sustainable Development Agenda with highest priority for the Russian Federation in strategic planning documents and to provide for the development and approval of long-term comprehensive National Development Goals.
• To distribute responsibilities for the implementation of the Sustainable Development Agenda among FEAs.
• To organize interagency cooperation among ministries and agencies on the implementation of the Sustainable Development Agenda.
• To develop mechanisms to encourage socially responsible businesses.
• To create a comprehensive information system on the Sustainable Development Agenda Implementation in order to establish cooperation among ministries and agencies, business community, civil society institutions and the public in the framework of achieving the SDGs.
• To give the Ministry of Economic Development of the Russian Federation the mandate to organize the implementation of the Sustainable Development Agenda.

Background

In 2015, UN member countries have adopted the resolution "Transforming our world: the 2030 Agenda for Sustainable Development" and pledged to work for a better future for all and that "no one will be left behind". This global agenda includes 17 SDGs and 169 targets and 232 global indicators to revive state activities in all UN countries until the end of 2030. Overall, the SDGs cover topics related to ending poverty, reducing inequality and injustice, economic growth, energy, sustainable consumption and production, industrialization and climate change.

In the first UN-High Level Political Forum (HLPF) meeting in 2016, 22 countries including Turkey presented their Voluntary National Reviews (VNRs) regarding the implementation of the 2030 Agenda and SDGs. VNRs are country reports for sharing the efforts, successes, and experiences of countries towards the implementation of the 2030 Agenda. They are tools for countries to measure and report their progress in the SDGs, and for UN to monitor them. They are shared with the public via UN Sustainable Development Knowledge Platform.

SAIs get involved in the process to assess whether the elements in VNRs and 2030 Agenda are implemented in all aspects. Audits by SAIs are important in terms of assessing the works of UN countries towards implementing the SDGs with an independent perspective, making suggestions for improving the process and performing a holistic review regarding the countries’ works. As the scope of the SDGs is very wide and the preparation and implementation processes cover a long period of time, independent assessments both in the preparation and implementation phases will contribute to the projected system. Therefore, when “the assessment of the preparation process for implementing the SDGs” is performed by the SAI, which is authorized to perform public audit, in every country, this provides direction for implementation and contributes to the success of 2030 Agenda at the national and international levels.

In our country, the coordination of the process of 2030 Agenda is carried out by the Office of Strategy and Budget of the Presidency (OSBP). This task is coordinated by the "Department of Environment and Sustainable Development of the General Directorate of Sectors and Public Investments" within OSBP. Turkish Statistical Institute (TURKSTAT) follows the international process regarding monitoring and indicators. "Sustainable Indicators Group of the Department of Economic and Social Indicators" within TURKSTAT carries out the related activities. While those two entities are the focus points in terms of coordination and monitoring for the implementation of the SDGs, there are also many other ministries, implementing entities, local governments, NGOs and UN organizations that are involved in the process.

The audit of a subject matter is the objective and systematic examination of the contracts, systems, procedures, programs, activities and projects of public entities in terms of being economic, efficient and effective in order to ensure good governance, transparency and accountability. The audit can be executed in the framework of problems, systems or result-based approaches and it is also possible to adopt more than one approach. In this framework, in the methodology of auditing a subject matter, a chronically problematic area that appeared in implementations can be identified; in-depth examination can be done regarding the problematic area; and proposals for solutions can be developed.

National policies and strategies regarding the implementation of the SDGs were examined with an audit approach that focuses on the system and problems; problems that occurred in implementation were identified; and suggestions were developed to find solutions for them. The audit, which was carried out in accordance with ISSAIs, also benefited from national and international regulations as well as academic studies and examples of good practice.

The audit was carried out by following the principles in the TCA’s Guideline for Thematic Audits and Guideline for Auditing Preparedness for Implementation of the SDGs, A Guidance for SAIs’ prepared by IDI, Information Sharing Committee and UN. The audit was mainly carried out in TURKSTAT and OSBP, tasked with coordination in SDG process. Examinations were made in various units of public entities that were selected through sampling. Necessary inquiries were made in the umbrella entities and NGOs that had roles and responsibilities in this field. The works of prominent local governments were also examined. Interviews were made with the officials of the said entities (Annex 1); documents and reports were examined; and international sources were reviewed. In addition, the reports of the SAIs of other countries were also used to understand the practices of different countries and international examples of good practice. Moreover, relevant legal regulations were reviewed. As a result of those works, sufficient and appropriate audit evidence was obtained. Audit findings were gathered by comparing the evidences and current situation with the criteria. Necessary quality control processes were performed as prescribed by the TCA’s Guideline for Thematic Audits, thus the audit report was completed.