2022 Reports 6 to 10 of the Commissioner of the Environment and Sustainable Development to the Parliament of Canada Independent Auditor’s ReportReport 8—Review of the 2021 Progress Report on the Federal Sustainable Development Strategy

2022 Reports 6 to 10 of the Commissioner of the Environment and Sustainable Development to the Parliament of Canada

Report 8—Review of the 2021 Progress Report on the Federal Sustainable Development Strategy

Report 8—Review of the 2021 Progress Report on the Federal Sustainable Development Strategy

Independent Auditor’s Report

Purpose

As required by the Auditor General Act, we reviewed the 2021 Progress Report on the 2019 to 2022 Federal Sustainable Development Strategy, prepared by Environment and Climate Change Canada. The purpose of our review was to assess the fairness of the information contained in the progress report. We focused on indicators used to track progress against targets, contextual indicators, short term milestones, and key priorities contained in the progress report and related to the federal strategy’s 13 goals.

How we conducted our review

We assessed fairness by verifying that progress reporting was free from material misstatements. We performed the review by determining whether information provided in each category of progress reporting was complete, clear, accurate, timely, and free from omissions.

Highlights

Please see the full report to read our complete review.

Exhibit Highlights

Progress reporting categories that we reviewed in the 2021 Progress Report on the 2019 to 2022 Federal Sustainable Development Strategy
Progress reporting categories that we reviewed in the 2021 Progress Report on the 2019 to 2022 Federal Sustainable Development Strategy

Indicators used to track progress against targets

What they do: Measure what the strategy aims to achieve for each of the 32 targets associated with the strategy’s 13 goals.

Where they appear: 2021 Progress Report, “Progress” and “Meeting the Targets” subsections associated with each goal

Contextual indicators

What they do: Provide a wider context for targets, thus broadening the strategy’s performance measurement approach.

Where they appear: 2021 Progress Report, Annex II, Tracking Progress Through Indicators in the 2019 to 2022 Federal Sustainable Development Strategy

Short‑term milestones

What they do: Help the federal government stay on track toward achieving the targets and goals of the 2019–22 strategy.

Where they appear: 2021 Progress Report, “Milestones” subsection associated with each goal

Key priorities

What they do: Illustrate how the government will achieve its targets and goals.

Where they appear: 2021 Progress Report, Annex III, Update on Key Priorities in the 2019 to 2022 Federal Sustainable Development Strategy, and in departmental sustainable development strategies and other departmental reports

Results for 5 targets under the goal of greening government were incomplete or not reported in a timely fashion
Results for 5 targets under the goal of greening government were incomplete or not reported in a timely fashion
2019–22 Federal Sustainable Development Strategy targets Update cycles, as indicated in the 2021 Progress Report Our assessment of results reported in the 2021 Progress Report

Divert at least 75% (by weight) of non‑hazardous operational waste from landfills by 2030.

Every year

Progress reported: 59% of non‑hazardous operational waste diverted from landfills.

Incomplete because the result reported was based on partial data (only 4 out of 26 departments and agencies reported progress).

Not timely because no new data was available this year, when reporting was not yet mandatory. First full publication of data expected in late 2023.

Divert at least 75% (by weight) of plastic waste from landfills by 2030.

Every year

Progress reported: 40% of plastic waste diverted from landfills.

Incomplete because the result reported was based on partial data (only 2 out of 26 departments and agencies reported progress).

Not timely because no new data was available this year, when reporting was not yet mandatory. First full publication of data expected in late 2023.

Divert at least 90% (by weight) of all construction and demolition waste from landfills (striving to achieve 100% by 2030).

Every year

Progress reported: 79% of all construction and demolition waste diverted from landfills.

Incomplete because the result reported was based on partial data (only 1 out of 26 departments and agencies reported progress).

Not timely because no new data was available this year, when reporting was not yet mandatory. First full publication of data expected in late 2023.

By 2030, 75% of domestic office lease transactions must be carbon neutral in situations where the federal government represents 75% or greater of the occupied space (square metres), where market conditions permit, and where a competitive environment exists.

Every year

Not timely because the result reported indicated that no data was available. First full publication of data expected in late 2025.

By 2022, departments have developed measures to reduce climate change risks to assets, services, and operations.

Stated target 100%.

Every year

Incomplete because the result reported was based on partial data. The document reported progress by repeating the target and mentioning that “a number of departments” (fewer than the total number of departments involved) have met it by the end of the 2019–20 fiscal year.

Not timely because no new data was available this year, when reporting was not yet mandatory. First full publication of data is expected in late 2023.

Related information

Tabling date

  • 4 October 2022

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