The National Audit Office and the European Court of Auditors hold Annual Joint Seminar: Sustainability Audits

The National Audit Office (NAO) of Malta, in collaboration with the European Court of Auditors (ECA), hosted its Annual Joint Seminar in Floriana. This year’s seminar was dedicated to the critical theme “Enhancing the Impact of Sustainability Audits”, reflecting the growing importance of environmental, social, and governance (ESG) considerations in public sector auditing. The seminar brought together NAO staff, members of the ECA, Members of Parliament from the Public Accounts Committee, representatives from government ministries, academia, and sustainability experts, providing a platform for engaging discussions on how audit institutions can contribute to sustainability efforts – ultimately serving the best interests of their citizens.

The programme featured an introductory address by Mr Charles Deguara, Auditor General, that essentially set the tone for the Seminar, followed by useful insights from Dr George Marius Hyzler, Maltese ECA Member, on the ECA’s approach to sustainability audits. Further contributions included an in-depth presentation on ECA audits on climate action, sustainable finance, and EU budget allocations for green initiatives by Mr Mariusz Pomienski, Director of Chambre I Directorate at the ECA. A private sector perspective was provided by Ms Adele Timo, Head of Sustainability & ESG Strategy at Lynx, who examined the evolving ESG landscape, the impact of EU regulations such as the Corporate Sustainability Reporting Directive (CSRD), and the challenges businesses face in implementing sustainability reporting frameworks.

A panel discussion, moderated by Ms Maria Azzopardi, NAO Audit Manager (Performance Audit Section), provided a platform for exploring strategies to enhance the impact of sustainability audits. Panellists included Ms Francine Pace Caruana, Director of Sustainable Development at the Ministry for the Environment, Energy and Public Cleanliness, Mr Mariusz Pomienski and Professor Maria Attard, Head of the Department of Geography and Director of the Institute for Climate Change and Sustainable Development at the University of Malta. The discussion delved into the challenges and opportunities surrounding sustainability audits, addressing topics such as policy implementation, regulatory compliance, and the evolving expectations of audit institutions.

The NAO’s experience in environmental and sustainability audits was presented by Mr William Peplow, Assistant Auditor General (Performance Audit Section). He highlighted the Office’s commitment to embedding sustainability considerations into broader public sector audits, ensuring that environmental policies are assessed not only for efficiency and effectiveness but also for their long-term socio-economic impact. His presentation also underscored key challenges, including data gaps, financial constraints, and the need for stronger public engagement to enhance policy implementation and accountability. The event concluded with closing reflections by Mr Charles Deguara, Auditor General, and Dr George Marius Hyzler, ECA Member.

This joint NAO-ECA Seminar underscored the growing importance of sustainability audits in public sector auditing and highlighted the ongoing collaboration and strong working relationship between the NAO and the ECA, aimed at promoting high-quality public audit practices that comprehensively assess environmental sustainability, social responsibility, and good governance.​​​