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      <marc:subfield code="a">Implementing the Canadian Net-Zero Emissions Accountability Act - financial measures</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
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      <marc:subfield code="c">©2025</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: La mise en œuvre de la Loi canadienne sur la responsabilité en matière de carboneutralité - mesures financières : rapport de l'auditeur indépendant.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"This independent assurance report was prepared by the Office of the Auditor General of Canada on the effective implementation of selected measures and our recommendations and on the reporting on key measures undertaken by the federal public administration to manage its climate-related financial risks and opportunities. Our responsibility was to provide objective information, advice, and assurance to assist Parliament in its scrutiny of the government's management of resources and programs and to conclude on whether selected federal organizations complied in all significant respects with the applicable criteria. … The objectives of this audit were to determine whether: selected federal entities had made progress toward effectively implementing selected emission reduction measures to achieve Canada's greenhouse gas emission targets; the Department of Finance Canada, in cooperation with Environment and Climate Change Canada, had reported publicly on climate-related financial risks and opportunities in a manner that aligns with best practices. …"--About the Audit, page 27.</marc:subfield>
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      <marc:subfield code="a">Greenhouse gas mitigation</marc:subfield>
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      <marc:subfield code="a">Carbon dioxide mitigation</marc:subfield>
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      <marc:subfield code="a">Climate change mitigation</marc:subfield>
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      <marc:subfield code="a">Finance</marc:subfield>
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      <marc:subfield code="t">La mise en œuvre de la Loi canadienne sur la responsabilité en matière de carboneutralité - mesures financières : </marc:subfield>
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      <marc:subfield code="a">Reports of the Commissioner of the Environment and Sustainable Development to the Parliament of Canada.</marc:subfield>
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