{"id":21,"date":"2024-04-04T01:50:53","date_gmt":"2024-04-03T22:50:53","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/sources-3\/"},"modified":"2025-02-11T08:20:49","modified_gmt":"2025-02-11T06:20:49","slug":"sources-3","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/sources-3\/","title":{"rendered":"Sources"},"content":{"rendered":"<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Here you can find links to INTOSAI WGEA materials, audit examples and other sources of information.<\/span><\/span><\/span><\/span><\/p>\n<h3>References:<\/h3>\n<ul>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">United Nations <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/sdgs.un.org\/goals\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/sdgs.un.org\/goals\">website on Sustainable Development Goals<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">UN Sustainable Development Goal <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/unstats.un.org\/sdgs\/?aspxerrorpath=\/sdgs\/indicators\/indicators-list\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/unstats.un.org\/sdgs\/?aspxerrorpath=\/sdgs\/indicators\/indicators-list\/\">indicators website<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">UN (2024). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/unstats.un.org\/sdgs\/report\/2024\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/unstats.un.org\/sdgs\/report\/2020\/#sdg-goals\">The Sustainable Development Goals Report 2024.<\/a><\/li>\n<li>UN (2023).\u00a0<a title=\"\" href=\"https:\/\/unstats.un.org\/sdgs\/report\/2023\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/unstats.un.org\/sdgs\/report\/2023\/\">The Sustainable Development Goals Report 2023: Special Edition<\/a><\/li>\n<li><a title=\"\" href=\"https:\/\/unstats.un.org\/wiki\/display\/SDGeHandbook\/Home\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/unstats.un.org\/wiki\/display\/SDGeHandbook\/Home\">E-Handbook on Sustainable Development Goals Indicators<\/a><\/li>\n<li style=\"margin-bottom: 7.5pt; text-align: justify;\"><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Video of UN (2020)<\/span><\/span><span lang=\"EN-GB\" style=\"color: #565656;\">: <\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.youtube.com\/watch?v=xVWHuJOmaEk&amp;feature=emb_title&amp;ab_channel=UnitedNations\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.youtube.com\/watch?v=xVWHuJOmaEk&amp;feature=emb_title&amp;ab_channel=UnitedNations\">Nations United: Urgent Solutions for Urgent Times<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\"> (video: 34:09)<br>\n<em>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.<\/em><\/span><\/span><\/span><\/span><\/li>\n<li style=\"margin-bottom: 7.5pt; text-align: justify;\"><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Miola, A., Borchardt, S., Neher, F., Buscaglia, D. (2019). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/publications.jrc.ec.europa.eu\/repository\/bitstream\/JRC115163\/sdg_interlinkages_jrc115163_final_on_line.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/publications.jrc.ec.europa.eu\/repository\/bitstream\/JRC115163\/sdg_interlinkages_jrc115163_final_on_line.pdf\">Interlinkages and policy coherence for the Sustainable Development Goals implementation. An operational method to identify trade-offs and co-benefits in a systemic way.<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">UN General Assembly (2018). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/undocs.org\/en\/A\/HRC\/37\/59\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/undocs.org\/en\/A\/HRC\/37\/59\">Report of the Special Rapporteur on the issue of human rights obligations relating to the enjoyment of a safe, clean, healthy and sustainable environment<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"ES-TRAD\"><span style=\"color: #565656;\">Ar\u00e1nzazu Guill\u00e1n Montero, David Le Blanc (2019). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.un.org\/esa\/desa\/papers\/2019\/wp157_2019.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.un.org\/esa\/desa\/papers\/2019\/wp157_2019.pdf\">The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\"> UN DESA Working Paper No. 157. <\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: normal;\"><i><span lang=\"EN-GB\"><span style=\"color: #565656;\">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.<\/span><\/span><\/i><\/span><\/span><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">UN\/DESA Policy Brief #81 (August 2020): <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.un.org\/development\/desa\/dpad\/publication\/un-desa-policy-brief-81-impact-of-covid-19-on-sdg-progress-a-statistical-perspective\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.un.org\/development\/desa\/dpad\/publication\/un-desa-policy-brief-81-impact-of-covid-19-on-sdg-progress-a-statistical-perspective\/\">Impact of COVID-19 on SDG progress: a statistical perspective<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">UN\/DESA Policy Brief #84 (August 2020): <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.un.org\/development\/desa\/dpad\/publication\/un-desa-policy-brief-84-achieving-sdgs-in-the-wake-of-covid-19-scenarios-for-policymakers\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.un.org\/development\/desa\/dpad\/publication\/un-desa-policy-brief-84-achieving-sdgs-in-the-wake-of-covid-19-scenarios-for-policymakers\/\">Achieving SDGs in the wake of COVID-19: Scenarios for policymakers<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">European Environmental Agency briefing (November 2020): <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.eea.europa.eu\/post-corona-planet\/covid-19-and-europes-environment\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.eea.europa.eu\/post-corona-planet\/covid-19-and-europes-environment\">COVID-19 and Europe\u2019s environment: impacts of a global pandemic<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">. <i>Positive and negative impacts of the pandemic on the environment.<\/i><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">European Risk Forum (2001). <\/span><\/span><\/span><\/span><a title=\"\" href=\"http:\/\/eriforum.eu\/uploads\/2\/5\/7\/1\/25710097\/erf_pp_way_forward_booklet_.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/eriforum.eu\/uploads\/2\/5\/7\/1\/25710097\/erf_pp_way_forward_booklet_.pdf\">The Precautionary Principle. Application and Way Forward<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">European Parliament (2015). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.europarl.europa.eu\/RegData\/etudes\/IDAN\/2015\/573876\/EPRS_IDA(2015)573876_EN.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.europarl.europa.eu\/RegData\/etudes\/IDAN\/2015\/573876\/EPRS_IDA(2015)573876_EN.pdf\">The precautionary principle. Definitions, applications and governance<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">.<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Kr\u00e4mer, L. (2003). <\/span><\/span><\/span><\/span><a title=\"\" href=\"http:\/\/aei.pitt.edu\/39393\/1\/researchpaper_7_2003_kramer.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/aei.pitt.edu\/39393\/1\/researchpaper_7_2003_kramer.pdf\">The Genesis of EC Environmental Principles<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">OECD (1972). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/legalinstruments.oecd.org\/en\/instruments\/OECD-LEGAL-0102\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/legalinstruments.oecd.org\/en\/instruments\/OECD-LEGAL-0102\">Recommendation of the Council on Guiding Principles concerning International Economic Aspects of Environmental Policies<\/a><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Oakland, W. H. (1987). Theory of public goods. In Handbook of public economics (Vol. 2, pp. 485-535). Elsevier (<\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/en.wikipedia.org\/wiki\/Public_good_(economics)\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/en.wikipedia.org\/wiki\/Public_good_(economics)\">Wikipedia<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.millenniumassessment.org\/documents\/document.356.aspx.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.millenniumassessment.org\/en\/index.html\">Millennium Ecosystem Assessment (MA). 2005. Ecosystems and Human Well-Being<\/a><\/li>\n<\/ul>\n<h3>INTOSAI materials:<\/h3>\n<ul>\n<li><a title=\"\" href=\"http:\/\/www.environmental-auditing.org\/media\/2945\/2013_wgea_fraudcorruption_view.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.environmental-auditing.org\/media\/2945\/2013_wgea_fraudcorruption_view.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI WGEA, 2013)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"http:\/\/www.environmental-auditing.org\/media\/2921\/2010_wgea-unep_primer-for-auditing-implmementation-of-meas.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.environmental-auditing.org\/media\/2921\/2010_wgea-unep_primer-for-auditing-implmementation-of-meas.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.environmental-auditing.org\/media\/5370\/wgea-instrument-protection-and-management_isbn-ok.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.eurosaiwgea.org\/meetings\/Documents\/14%20AM\/WGEA%20instrument%20protection%20and%20managemen.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Market-based instruments for environmental protection and management<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI WGEA, 2016)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"http:\/\/www.environmental-auditing.org\/media\/2935\/2013_wgea_sustainability-reporting.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.environmental-auditing.org\/media\/2935\/2013_wgea_sustainability-reporting.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI WGEA, 2013)<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">EUROSAI database on audit reports (<\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.eurosai.org\/en\/databases\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.eurosai.org\/en\/databases\/\">https:\/\/www.eurosai.org\/en\/databases\/<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">) <i>The environmental audit reports can be searched by subject, year, audit type, country, language, keyword<\/i>. <\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">United Nations, INTOSAI IDI, INTOSAI KSC (2019). <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/auditing-sustainable-development-goals-programme\/1373-auditing-preparedness-for-implementation-of-sustainable-development-goals-guidance-for-supreme-audit-institutions-version-1\/file\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/auditing-sustainable-development-goals-programme\/807-auditing-preparedness-for-implementation-of-sdgs-a-guidance-for-supreme-audit-institutions-version-0-english\/file\">Auditing Preparedness for Implementation of Sustainable Development Goals. A Guidance for Supreme Audit Institutions.<\/a><\/li>\n<li style=\"text-align: justify;\"><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"ET\" style=\"color: black;\"><a href=\"https:\/\/www.idi.no\/work-streams\/relevant-sais\/auditing-sdgs\/audit-sdgs-implementation\/isam\" target=\"_blank\" rel=\"noopener\">IDI SDGs Audit Model<\/a><\/span><span lang=\"ET\">. <\/span><span lang=\"ET\"><span style=\"color: black;\">More information on auditing SDGs on <\/span><\/span><\/span><\/span><a title=\"\" href=\"https:\/\/www.idi.no\/work-streams\/relevant-sais\/auditing-sdgs\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.idi.no\/work-streams\/relevant-sais\/auditing-sdgs\">IDI website<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"ET\"><span style=\"color: black;\">. <\/span><\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><a title=\"\" href=\"https:\/\/www.intosai.org\/system\/sdg-atlas\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.intosai.org\/system\/sdg-atlas\"><span style=\"background: white;\">The reports<\/span><\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"background: white;\"><span style=\"color: #2b2b2b;\"> on the Sustainable Development Goals (SDGs) published by the INTOSAI member SAIs.<\/span><\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.idi.no\/covid-19\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.idi.no\/covid-19\">Covid-19 Resources at IDI<\/a><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">. <i>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<\/i><\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.intosai.org\/fileadmin\/downloads\/about_us\/IJGA_Issues\/former_years\/2014\/EN_2014_april.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/intosaijournal.org\/site\/wp-content\/uploads\/2019\/10\/Spring-4.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">How to increase the impact of environmental performance audits<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (J. Reed, J. Cinq-Mars, International Journal of Government Auditing, April 2014, p 17-23)<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Here you can find links to INTOSAI WGEA materials, audit examples and other sources of information. References: United Nations website on Sustainable Development Goals UN Sustainable Development Goal indicators website UN (2024). The Sustainable Development Goals Report 2024. UN (2023).\u00a0The &#8230;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-21","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/21","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/comments?post=21"}],"version-history":[{"count":8,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/21\/revisions"}],"predecessor-version":[{"id":410,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/21\/revisions\/410"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/media?parent=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}