Sources

Here you can find links to INTOSAI WGEA materials, audit examples and other sources of information.

References:

1. United Nations website on Sustainable Development Goals
2. UN Sustainable Development Goal indicators website
3. European Risk Forum (2001). The Precautionary Principle. Application and Way Forward
4. European Parliament (2015). The precautionary principle. Definitions, applications and governance.
5. Krämer, L. (2003). The Genesis of EC Environmental Principles
6. OECD (1972). Recommendation of the Council on Guiding Principles concerning International Economic Aspects of Environmental Policies
7. Oakland, W. H. (1987). Theory of public goods. In Handbook of public economics (Vol. 2, pp. 485-535). Elsevier (Wikipedia)
8. Millennium Ecosystem Assessment (MA). 2005. Ecosystems and Human Well-Being

INTOSAI materials:

• Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions (INTOSAI WGEA, 2013)
• Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors (United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)
• Market-based instruments for environmental protection and management (INTOSAI WGEA, 2016)
• Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions (INTOSAI WGEA, 2013)
• EUROSAI database on audit reports (https://www.eurosai.org/en/databases/) The environmental audit reports can be searched by subject, year, audit type, country, language, keyword.
• United Nations, INTOSAI IDI, INTOSAI KSC (2018). Auditing Preparedness for Implementation of Sustainable Development Goals. A Guidance for Supreme Audit Institutions.
• IDI SDGs Audit Model. More information on auditing SDGs on IDI website.
• The reports on the Sustainable Development Goals (SDGs) published by the INTOSAI member SAIs.
• Covid-19 Resources at IDI. The INTOSAI community and development partners have been compiling and publishing a wide variety of useful resources for SAIs and external stakeholders operating under the COVID-19 conditions
• How to increase the impact of environmental performance audits (J. Reed, J. Cinq-Mars, International Journal of Government Auditing, April 2014)
• UN (2020). The Sustainable Development Goals Report 2020.
• UN (2023). The Sustainable Development Goals Report 2023: Special Edition
• E-Handbook on Sustainable Development Goals Indicators
• Video of UN (2020): Nations United: Urgent Solutions for Urgent Times (video: 34:09)
  Nations United is a special, first of its kind film, created by the United Nations on its 75th Anniversary to mark five years since the adoption of the Sustainable Development Goals.
• Miola, A., Borchardt, S., Neher, F., Buscaglia, D. (2019). Interlinkages and policy coherence for the Sustainable Development Goals implementation. An operational method to identify trade-offs and co-benefits in a systemic way.
• UN General Assembly (2018). Report of the Special Rapporteur on the issue of human rights obligations relating to the enjoyment of a safe, clean, healthy and sustainable environment
• Aránzazu Guillán Montero, David Le Blanc (2019). The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals UN DESA Working Paper No. 157
• This paper examines the involvement of supreme audit institutions (SAIs) in auditing the preparedness of governments for implementing the Sustainable Development Goals (SDGs) since 2015.
• UN/DESA Policy Brief #81 (August 2020): Impact of COVID-19 on SDG progress: a statistical perspective
• UN/DESA Policy Brief #84 (August 2020): Achieving SDGs in the wake of COVID-19: Scenarios for policymakers
• European Environmental Agency briefing (November 2020): COVID-19 and Europe’s environment: impacts of a global pandemic. Positive and negative impacts of the pandemic on the environment.