Auditing the Implementation of Multilateral Environmental Agreements (MEAs)

144 Pages·2010·3.59 MB·English

Auditing the Implementation of Multilateral
Environmental Agreements (MEAs): A Primer for Auditors
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United Nations Environment Programme
P.O. Box 30552, Nairobi 00100, Kenya
Tel: [phone]
Fax: [phone]
Email: [email protected]
web: www.unep.org
United Nations Environment Programme
UNEP
AUDITING THE IMPLEMENTATION OF
MULTILATERAL ENVIRONMENTAL AGREEMENTS (MEAs):
A PRIMER FOR AUDITORS
Developed in cooperation with INTOSAI-WGEA
Preliminaries i
Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer
for Auditors
ISBN: 978-92-807-3126-2
Job Number: DEL/1334/NA
Produced by UNEP Division of Environmental Law and Conventions
Director of Publication: Bakary Kante
Project Coordinator: Arnold Kreilhuber
Image Credit: antishock, Shutterstock Images; Green lines
Design and Layout: Jennifer Odallo, UNON Publishing Services Section, Nairobi
Printing: UNON Publishing Services Section, Nairobi — ISO 14001:2004-certified
The contents of this publication do not necessarily reflect the views or policies of UNEP
or contributing organizations or individuals.
This publication may be reproduced in whole or in part or in any form of educational
or non-proper services without special permission from the copyright holder, provided
acknowledgement of the source is made. UNEP would appreciate receiving a copy of any
publication that uses this publication as a source. All referenced websites and internet
sources have been verified as of October 2010.
ii Auditing the Implementation of MEAs: A Primer for Auditors
FOREWORD
Since environmental issues entered the
international stage in the early 1970s,
global environmental politics and
policies have been developing rapidly.
So have international environmental
agreements. It is estimated that there
are several hundred international
agreements that govern some aspects of
the environment. In 2009 the United Nations Environment Programme (UNEP) identified
over 280 agreements, or Multilateral Environmental Agreements (MEAs) which are
completely dedicated to environmental protection.
These MEAs, many of which were negotiated under the auspices of UNEP, present
enormous opportunities for greener societies and economies which can deliver numerous
benefits in addressing food, energy and water security and in achieving sustainable
development as well as the United Nations Millennium Development Goals.
But well-functioning markets and societies depend on well functioning institutions. If
the rules, norms and regulations are not in place or not followed through, markets will
inevitably malfunction or create externalities and political objectives for a better tomorrow
will falter.
Over the last few decades Governments have successfully negotiated MEAs on global
environmental issues ranging from climate change, biodiversity and desertification, to
hazardous waste and chemicals. The fulfillment of their objectives and their effective
national implementation are a true litmus test for the international community in the quest
for sustainable development.
This PRIMER FOR AUDITORS IN AUDITING THE IMPLEMENTATION OF MULTILATERAL
ENVIRONMENTAL AGREEMENTS, which has been developed by UNEP in collaboration
with INTOSAI-WGEA, underscores that environmental audits, such as those conducted
by Supreme Audit Institutions (SAI) can and do play a crucial and vital role with regard
to the implementation of MEAs and can evaluate whether the tools that their governments
use to manage and protect the environment and implement MEAs have produced the
intended results.
SAI audits can make a difference, and environmental audits have been linked to
improved water quality in rivers, strengthened protection of flora and fauna, and
reduced desertification and pollution. Benefits to environmental governance include the
development of new legislation and regulations and stronger compliance with those that
already exist.
Preliminaries iii
Indeed, environmental auditing in the public sector is now a common part of the cycle
for good governance and often reported to elected assemblies and government bodies.
Elected officials can depend on audits from their SAIs as reliable information about their
government’s performance.
It is hoped that this publication will serve as a useful resource for auditors worldwide
in the area of MEAs and support for their growing work in the field of environment and
sustainable development.
Achim Steiner Mihkel Oviir
Executive Director, Auditor General of Estonia,
UNEP INTOSAI-WGEA
iv Auditing the Implementation of MEAs: A Primer for Auditors
TAbLE OF CONTENTS
1.  IntroductIon  ....................................................................................................................1
2.  the role And PurPose of MulItlAterAl envIronMentAl AgreeMents (MeAs) 3
2.1.  What are MEAs? ................................................................................................4
2.2.  History of MEAs ................................................................................................7
2.3.  Types of MEAs .................................................................................................12
2.4.  The Negotiation and Entry into Force of MEAs ................................................12
2.5.  Implementing MEAs ........................................................................................15
2.5.1  Institutions for Implementation......................................................15
2.5.2  Reporting, Monitoring and Verification .........................................16
2.5.3  National Implementation Plans .....................................................19
2.5.4  Compliance Mechanisms ..............................................................21
2.6.  Key Global and Regional MEAs ......................................................................24
3.  envIronMentAl AudItIng And MeAs ........................................................................35
3.1.  Environmental Auditing ...................................................................................36
3.2.  Auditing MEAs ................................................................................................38
3.3.  Cooperation among SAIs .................................................................................44
3.4.  Key Challenges and Considerations when Auditing MEAs ...............................44
3.5.  Case Studies and Examples: ............................................................................47
3.5.1  Auditing Biodiversity-related MEAs  ..............................................47
3.5.2  Auditing Climate Change and Atmosphere-related MEAs ..............53
3.5.3  Auditing Waste and Chemical-related MEAs .................................64
4.  resources for AudItIng the IMPleMentAtIon of MeAs ...................................71
4.1.  Appendices .....................................................................................................72
Appendix 1: Basic organizational structure of an MEA .............................72
Appendix 2: The stages of the negotiation and entry into force of MEAs ...75
Appendix 3: Examples of compliance mechanisms in various MEAs ........82
4.2.  List of relevant contacts ...................................................................................86
4.3.  List of selected references .............................................................................102
4.4.  Glossary of terms ..........................................................................................107
Preliminaries v
ACkNOWLEDGMENTS
This publication was developed by the Division of Environmental Law and Conventions of
the United Nations Environment Programme (UNEP) in cooperation with the International
Organization of Supreme Audit Institutions (INTOSAI) Working Group on Environmental
Auditing (WGEA).
UNEP and INTOSAI WGEA would particularly like to acknowledge the contributions
made by all the INTOSAI WGEA Steering Committee members. We would especially
like to thank the Supreme Audit Institutions of Brazil, Canada, Estonia, New Zealand and
Norway in the review and finalization of this publication.
vi Auditing the Implementation of MEAs: A Primer for Auditors
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Part I:
INTRODUCTION
Introduction 1
There are hundreds of Multilateral Environmental Agreements (MEAs) dealing with vari-
ous environmental issues and they are the main method available under international 
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a law for countries to work together on global issues. The assessment of the implementation, 
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I compliance and effectiveness of multilateral environmental agreements is in many cases 
complicated and plagued with gaps in data, conceptual difficulties and methodological 
problems. Most Supreme Audit Institutions (SAIs) with their specific competencies are 
uniquely poised to assess these gaps and report to parliament and inform the national 
and international community on the basic question of availability and adequacy of data 
and information as well as about the compliance and effectiveness of gov ernment policy 
related to the international commitments made.
The objective of this primer, developed in cooperation between the INTOSAI Working
Group on Environmental Auditing (WGEA) and the United Nations Environment
Programme (UNEP), is to build awareness among auditors around the world on MEAs
and to show the important role that auditors can play in the effective implementation of
MEAs. The Primer is intended as a first gateway to auditing the implementation of MEAs
as well as a good source of general information on different conventions and agreements
for auditors.
Chapter 2 gives an overview about the role and purpose of MEAs, how MEAs have histori-
cally developed, how they can be categorised and which ones the key global environ-
mental agreements are. The critical stages in the life of an MEA, such as negotiation, entry
into force and implementation of the MEAs are also described.
Chapter 3 presents a short overview of environmental auditing, how MEAs can be audited
and how they can be a source for audit criteria. Additionally, this chapter includes exam-
ples of audits and case studies.
Chapter 4 provides useful information, links, annexes, bibliography, list of terms, indices,
etc.
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Part II:
THE ROLE AND PURPOSE OF MULTILATERAL
ENVIRONMENTAL AGREEMENTS (MEAs)
The Role and Purpose of MEAs 3