Select Committee on Environmental Audit First Report


ENVIRONMENTAL AUDIT: THE FIRST PARLIAMENT

Formal green auditing

115. We have referred to the work done by INTOSAI on environmental audit and the light that this could shed on progress towards better sustainable development performance. The organisation's website does provide a list of national audit organisations and the environmental content of their remits. The full list reveals a few surprises such as Albania, Chile and the Russian Federation audit institutions having specific environmental responsibilities. However, we found that few European SAIs have mandates which include a specific reference to environmental auditing, as the table overleaf shows.

Country
National audit body mandate includes
SPECIFIC reference to the environment
Albania
  
Y
Austria
X
  
Belgium
X
  
Bulgaria
n/a
  
Croatia
X
  
Czech Republic
X
  
Denmark
X
  
Estonia
X
  
European Union[128]
X
  
Finland
X
  
France
n/av
  
Germany
X
  
Greece
X
  
Hungary
  
Y
Iceland
X
  
Ireland
X
  
Italy
  
Y
Luxembourg
n/av
  
Macedonia
X
  
Netherlands
X
  
Norway
X
  
Poland
  
Y
Portugal
X
  
Rumania
X
  
Russian Federation
  
Y
Slovakia
  
Y
Slovenia
X
  
Sweden
  
Y
Switzerland
X
  
Turkey
X
  
United Kingdom
X
  


116. However, the results of an INTOSAI questionnaire in 1997 showed that the environment was an area of development for public audit in a significant number of countries. Seventeen SAIs had had their mandates extended since 1990 to include reference to environmental auditing, and these included nine European SAIs. In addition some increase in the extent of environmental and sustainable development work was reported. However, of those SAIs who undertook any environmental auditing at all, only 6% of resources on average were devoted to this area (though in some SAIs this percentage was as high as 20%).[129]

The United Kingdom

117. The institutional arrangements in the UK for supporting the national sustainable development strategy and the greening government initiative (policy-making and housekeeping) are set out below.

118. Across Government, progress is fostered by:

119. As mentioned above the Government has produced a Sustainable Development Strategy for the UK which sets out objectives, priorities and principles as well as the main policies that it expects to deliver a more sustainable pattern of development. Throughout the strategy key actions and commitments are listed. Alongside the strategy a set of sustainable development indicators, including 15 key "headline" indicators were produced so that progress may be tracked.

120. The National Assembly for Wales has a duty to establish and report on a sustainable development strategy for Wales. The Scottish Executive and the Scottish Parliament have put in place arrangements to encourage sustainable development. Regional Development Agencies have a duty to contribute to sustainable development in their areas.[130]

121. The Local Government Act 2000 establishes a power for local authorities to "do anything which they consider is likely to achieve any one or more of the following objects: (a) the promotion or improvement of the economic well­being of their area, (b) the promotion or improvement of the social well­being of their area, and (c) the promotion or improvement of the environmental well­being of their area."[131] The Act also requires that every "local authority must prepare a strategy (a 'community strategy') for promoting or improving the economic, social and environmental well­being of their area and contributing to the achievement of sustainable development in the United Kingdom."[132] It is likely that these strategies could build, where relevant, on existing Local Agenda 21 strategies.

122. The sustainable development strategy, A better quality of life, heralded a Sustainable Development Commission to monitor progress. On 24 October 2000 the Prime Minister announced the Commission and its term of reference which are: to advocate sustainable development across all sectors in the UK, review progress towards it, and build consensus on the actions needed if further progress is to be achieved. Its specific objectives will be to:

    —  review how far sustainable development is being achieved in the UK in all relevant fields, and identify any relevant processes or policies which may be undermining this;

    —  identify important unsustainable trends which will not be reversed on the basis of current or planned action, and recommend action to reverse the trends;

    —  deepen understanding of the concept of sustainable development, increase awareness of the issues it raises, and build agreement on them;

    —  encourage and stimulate good practice.

The Commission covers the whole of the UK subsuming the former Government Panel and Round Table. It is a non-statutory, non-departmental public body jointly sponsored by the DETR and the Cabinet Office and reporting to the Prime Minister. We considered the reports of the Panel and the Round Table to be valuable tools in considering the Government's contribution to sustainable development and we look forward to working with the Commission.

123. Obviously within Parliament this Committee exists specifically to look at the Government's progress towards sustainable development but equally each Government department of course has its own related select committee charged with scrutinising that department's expenditure, administration and policies.

Conclusions & recommendations

124. It seems clear that environmental audit and sustainable development performance measures are receiving more and more attention around the world. This is inevitable as attention moves from getting the ball rolling to a desire to check on progress in a systematic way.

125. We recommend that the UK Government, in concert with like-minded member states, urges the UN Commission on Sustainable Development (UNCSD) to make 'measuring national performance' a theme of reporting progress on Agenda 21 at Rio+10 in 2002. We also recommend that the Government pushes for national information and best practice on audit, monitoring and progress-chasing to be collected, analysed and disseminated by the UNCSD.

126. We recommend that the International Organisation of Supreme Audit Institutions (INTOSAI) should be invited by UNCSD to contribute to the examination of how best to measure progress on sustainable development through its environmental audit working group.


128  In common with many audit institutions the European Court of Auditors may examine spending in any policy area and has reported on environmental issues on a number of occasions, the most recent being on greening the Common Agricultural Policy (Special Report No 14/2000 (pursuant to article 248 (4) of the EC Treaty) on Greening the CAP). Back

129  Between 1993-1999 Back

130  UK Sustainable development Strategy, 1999 Back

131  Op. cit. Back

132  Ibid Back


 
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Prepared 9 January 2001