- December 20, 2020
- Posted by: samdenis
1.21 The results-based management accounting framework is an example of such a tool. It provides a plan to measure and report on the results of various strategies, programs and other initiatives. This framework describes clear roles and responsibilities; To ensure a logical design that combines activities, expenses and results; Define appropriate performance measures and measurement strategies and ensure an appropriate report on the results. It also provides for the development of an evaluation strategy. 1.123 Of the five agreements we reviewed, environmental performance expectations (or targets) were clearly established in the case of the Montreal Protocol, the Ozone Annex and, in part, in the case of UNFA, based on the fish stocks examined. The full titles of the five international environmental agreements are presented in their sections of the case study under observation and recommendations. 1.126 While there were no specific requirements to report to Parliament or Canadians on the achievement of results in the five environmental agreements, responsible services have, in some cases, used their departmental performance reports to report on international environmental agreements. However, in most cases, the reports focused on departmental activities or initiatives, not on environmental outcomes. We found an exception: with respect to the ozone schedule, Environment Canada provided information in its performance reports on the xenon content of soil in major cities and the concentration of clean air pollutants. Most environmental problems are cross-border and often global and can only be effectively addressed through international cooperation. That is why the Lisbon Treaty stipulates that one of the main objectives of the EU`s environmental policy is to promote action at the international level to address regional or global environmental problems, and in particular to combat climate change. The EU is actively involved in the development, ratification and implementation of multilateral environmental agreements. 1.19 Performance Outlook.
The definition of clear, quantified and time-limited performance expectations is an essential cornerstone of effective accountability. Services cannot be held responsible for achieving results unless these results are adequately defined in the first place. However, setting expectations and subsequently measuring actual results on these expectations can be a huge challenge in addressing complex environmental issues.