Implementation audit; and
SDG N° 1, target 1.2
SDG N° 5, target 5.5
SDG N° 8, target 8.6

What we examined: This 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 and had made progress toward achieving selected national targets that would result in more inclusive and sustainable outcomes for Canadians.

Why we did this audit: This audit is important because the 2030 Agenda is a global commitment to a better future for all. Canada, along with other countries, agreed to implement the 2030 Agenda by adopting policies and implementing actions domestically in the pursuit of the United Nations’ Sustainable Development Goals, which commit to leaving no one behind.

Overall message: Since our 2018 report, departments and agencies had taken some steps toward a national approach for implementing the United Nations’ 2030 Agenda for Sustainable Development and achieving the Sustainable Development Goals.

The government had not established an implementation plan that would clearly define how all federal departments and agencies would support the national implementation of the 2030 Agenda.

Federal departments and agencies did not have the tools they needed to coordinate their work on the Sustainable Development Goals.

There were gaps in assessing and reporting on national progress toward the Sustainable Development Goals.

Qu'avons-nous examiné ? Cet audit visait à déterminer si Emploi et Développement social Canada et les organisations retenues avaient mis en place une démarche nationale de mise en œuvre du Programme de développement durable à l’horizon 2030 des Nations Unies et avaient réalisé des progrès dans l’atteinte de certaines cibles nationales qui pourraient se traduire par des résultats inclusifs et durables pour la population canadienne.

Pourquoi avons-nous effectué cet audit ? Cet audit est important parce que le Programme 2030 représente un engagement mondial de bâtir un avenir meilleur pour tous. Le Canada, à l’instar d’autres pays, a accepté de mettre en œuvre le Programme 2030 en adoptant des politiques et en prenant des mesures à l’échelle nationale en vue de réaliser les objectifs de développement durable des Nations Unies, qui visent à ne laisser personne de côté.

Message général :

Depuis notre rapport en 2018, les ministères et organismes avaient pris certaines mesures visant à établir une démarche nationale pour la mise en œuvre du Programme de développement durable à l’horizon 2030 des Nations Unies et l’atteinte des objectifs de développement durable.

Le gouvernement n’avait pas établi de plan de mise en œuvre décrivant clairement les mesures que prendraient tous les ministères et organismes fédéraux pour appuyer la mise en œuvre du Programme 2030 à l’échelle nationale.

Les ministères et organismes fédéraux n’avaient pas les outils nécessaires pour coordonner les efforts déployés en vue de réaliser les objectifs de développement durable.

L’évaluation et la communication des progrès réalisés à l’échelle nationale pour mettre en œuvre les objectifs de développement durable présentent des lacunes.

Implementation audit; and
SDG N° 1, target 1.2
SDG N° 5, target 5.5
SDG N° 8, target 8.6

The audit recommended that the government:

• Establish an implementation plan that would clearly articulating roles and responsibilities for effective cooperation, measureable targets, and defining the reporting process
• Improve policy coherence, by improving tools and processes that would support sustainable development
• Provide more disaggregated data about vulnerable groups and make it publically available
• Identify lead departments to improve stakeholder engagement, policy coherence for sustainable development and track progress

L'audit a recommandé que le gouvernement :

• établisse un plan de mise en œuvre qui définirait clairement les rôles et les responsabilités pour encourager une coopération efficace, des objectifs mesurables et un processus de rapportage.
• Améliore la cohérence des politiques, en améliorant les outils et les processus qui soutiennent le développement durable.
• Fournir plus de données désagrégées sur les groupes vulnérables et les rendre accessibles au public.
• Identifier les ministères chefs de file pour améliorer l'engagement des parties prenantes, la cohérence des politiques en faveur du développement durable et le suivi des progrès.

Implementation audit; and
SDG N° 1, target 1.2
SDG N° 5, target 5.5
SDG N° 8, target 8.6

All work in this audit was performed to a reasonable level of assurance in accordance with the Canadian Standard on Assurance Engagements (CSAE) 3001—Direct Engagements, set out by the Chartered Professional Accountants of Canada (CPA Canada) in the CPA Canada Handbook—Assurance.

The audit was conducted through examination and analysis of documentary evidence provided by the selected federal organizations and verbal information collected during interviews with federal officials and some relevant stakeholders. The audit also included examples of other countries’ implementation of the 2030 Agenda. We selected these countries on the basis of their performance on the Sustainable Development Goals.

Tous les travaux effectués dans le cadre du présent audit ont été réalisés à un niveau d’assurance raisonnable conformément à la Norme canadienne de missions de certification (NCMC) 3001 — Missions d’appréciation directe de Comptables professionnels agréés du Canada (CPA Canada), qui est présentée dans le Manuel de CPA Canada — Certification.

L’audit a comporté des examens et des analyses des preuves documentaires transmises par les organisations fédérales retenues, ainsi que des renseignements obtenus de vive voix lors d’entretiens avec des fonctionnaires fédéraux et certaines parties prenantes. Nous avons aussi examiné des exemples de stratégies de mise en œuvre du Programme 2030 dans d’autres pays. Nous avons sélectionné ces pays en fonction de leur rendement à l’égard des objectifs de développement durable.

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 — 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.

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