RC4087 Sustainable Development Strategy 2001 - 2004

April 1, 2001 - March 31, 2004

This document is also available for download in other formats.

Amendments to the Auditor General Act define sustainable development as ". . . a continually evolving concept based on the integration of social, economic, and environmental concerns, and which may be achieved by, among other things,

(a) the integration of the environment and the economy;

(b) protecting the health of Canadians;

(c) protecting ecosystems;

(d) meeting international obligations;

(e) promoting equity;

(f) an integrated approach to planning and making decisions that takes into account the environmental and natural resource costs of different economic options and the economic costs of different environmental and natural resource options;

(g) preventing pollution; and

(h) respect for nature and the needs of future generations."

Table of contents

• Message from the Minister
• Our sustainable development commitment
• Executive summary
• What we do
  • Our programs
  • Our internal operations
• Where we've been
  • Achievements
  • What we learned
• Where we are going
  • Our SD vision
  • Guiding principles
  • Our SD goals and objectives
• How we will get there
  • Our SD action plan
  • Implementation plan
• Conclusion and next steps
• Appendix 1: Corporate profile
• Appendix 2: Management review
• Appendix 3: Consultations
• Appendix 4: Our SD issues, opportunities, and constraints
• Appendix 5: Our roles and responsibilities for greening our operations
• Appendix 6: Glossary of terms
• Appendix 7: Crosswalk between SD Strategy 1997 and SD Strategy 2001-2004

Message from the Minister

One of the central elements of the Government of Canada's policies is the protection of our quality of life. To achieve this, the Government made several commitments which include: placing a greater emphasis on sustainable development in our decision-making; making our operations a model of environmental excellence; reporting regularly to Canadians on the progress we are making; and helping developing countries adopt sustainable development practices.

At the Canada Customs and Revenue Agency (CCRA), we are helping to achieve this goal through our sustainable development strategy. Within our own wide-spread operations, and in co-operation with other departments and agencies, we are working to integrate sustainable development into our day-to-day activities.

The CCRA's mission is to promote compliance with Canada's tax, trade, and border legislation and regulations through education, quality service, and responsible enforcement. In doing this, we contribute to the economic and social well-being of Canadians. The quality and reliability of the services we provide to Canadians are central to our operations, and it is essential that we also plan and deliver them in the most environmentally responsible way possible.

It has been over a year since the CCRA was created. One of the objectives in becoming an agency was to have more flexibility to pursue innovative ways to improve operations and services. Flexibility and innovation are vital attributes that will help us to achieve the sustainable development targets we have set for ourselves.

Since its first sustainable development strategy in 1997, our organization has demonstrated that it is doing a better job planning and measuring progress for sustainable development. Our biggest challenge remains integrating sustainable development thinking into decision-making at all levels of our organization.

This document, Sustainable Development Strategy 2001-2004, sets out an ambitious course for the CCRA, and provides a measure against which Canadians can hold the Agency responsible and accountable for its actions contributing to sustainable development. In integrating sustainable development into the enhancement of service to Canadians, the CCRA will help ensure that Canada will be a better place for the future.

The Honourable Martin Cauchon
Minister of National Revenue

Our sustainable development  commitment

In December 1997, Revenue Canada, now the Canada Customs and Revenue Agency (CCRA), tabled its first Sustainable Development (SD) Strategy in the House of Commons along with 27 other federal organizations. The SD Strategy acknowledged the CCRA's shared responsibility in contributing to sustainable development through programs, operations, and decision-making that take environmental as well as economic and social concerns into consideration.

The 1997 SD Strategy was the CCRA's first step towards sustainable development. Since then we have made steady progress in reaching the goals and objectives we established. In the process, we have developed a better understanding of how our business activities and internal operations can contribute to the Government of Canada's overall goals and objectives for sustainable development.

In addition, our move to agency status in 1999 produced new opportunities to realign our management framework and our operations to incorporate the goals of SD. For example, we now operate with the guidance of a Board of Management that consists of members from the private and voluntary sectors. They bring the priorities and concerns of Canadians, including their environmental concerns, directly into managing the CCRA, providing new insight and new ideas to improve our services and the way we do business.

This updated SD Strategy reflects what we have learned so far, what we have achieved, and most importantly, what we will do to continue to improve over the next three years. The strategy reaffirms our commitment to work collaboratively with our partners, clients, suppliers, and fellow departments and agencies to do our share for our economy and society, and the quality of the environment on which both depend.

We firmly believe that we can shape a better future, and we will use SD as an important component of the immense changes we are embracing as an Agency, in our programs and in our operations. We will recognize SD as an Agency value. This is our commitment.

Executive summary

The World Commission on Environment and Development (1987) defined sustainable development as: "meeting the needs of the present without compromising the ability of future generations to meet their own needs." Sustainable development calls for individuals, institutions, and organizations-both public and private-to conduct their activities and operate their businesses in a way that promotes a prosperous economy, a vibrant and just society, and a healthy environment for current and future generations.

In Canada, the 1995 amendments to the Auditor General Act created the requirement for all federal departments and agencies to develop and update a SD Strategy every three years. In developing a SD Strategy, each department is directed to use the lens of its mandate when it examines the concept and application of SD to its business.

In this context, CCRA can relate to SD in a number of ways: as an employer, an administrator of federal legislation and provincial agreements, a partner, a facilitator, and a consumer of goods and services. Our economic responsibilities include administering the country's tax regime, as well as our internal fiscal responsibilities. Our environmental responsibilities include administering environmental legislation at the border, as well as ensuring that our own programs and operations respect environmental legislation and stewardship. Our social responsibilities include administering various social benefits for Canadians, as well as promoting employment equity and diversity, and ensuring a healthy, productive work environment for our employees.

At the CCRA, work on SD began in earnest in 1997, when our first SD Strategy was tabled. Our SD Strategy focused on our environmental responsibilities, primarily related to our operations. In assessing our progress since 1997, it is clear that managing and reporting on our environmental impacts in a systematic way requires a disciplined approach and organizational framework that our organization did not possess when we began. We realize that our way of thinking must shift from the traditional financial-based thinking to a holistic approach wherein decisions are based on consideration of economic, social, and environmental implications.

Two areas of decision-making are key: planning and managing. To advance SD, both must balance consideration of the economy, society, and the environment—or, from an operational perspective, consideration of our financial, human, and natural resources. To fully achieve this kind of thinking requires "cultural change" in our organization that relies almost entirely on our most important resource—our people. They must see and understand the potential of SD, and how it can be applied to what they do, thereby building a SD capacity at every level in the organization, including our planning processes and management framework.

Our first SD Strategy started this process; our second SD Strategy builds on our accomplishments of the last 3 years—most notably building awareness—and intensifies our efforts to incorporate environmental and social considerations into every decision we make.

For our updated SD Strategy, we have established four goals: two are facilitative—in other words, they are about enabling our organization to integrate SD "thinking and doing" into all aspects of our operations; and two are results-oriented, involving setting out clear performance targets for greening what we do. They are:

• Prepare managers to contribute to SD
• Enable employees to contribute to SD
• Green operations to contribute to SD
• Enhance programs to contribute to SD

We will intensify efforts to prepare our managers with awareness and guidance on integrated decision-making. We will also enable our employees to contribute to SD by providing them with guidance as well as opportunities to participate in greening initiatives. The Strategy pledges to continue to green our internal operations by strengthening our management processes and procedures. Further, it explores the potential to measure and contribute to SD with our core business lines and in conjunction with our vast network of cooperative agreements and partnerships.

The key SD results we hope to achieve with our SD Strategy 2001-2004 are: stronger leadership, an increasingly educated, skilled, and motivated workforce, enhanced service to Canadians, strengthened environmental compliance assurance, reduced impacts on the environment, resource efficiencies, strengthened management systems, and an enhanced corporate image.

In developing our SD Strategy and action plan, we recognized the importance of being realistic about what can be achieved over the short to medium term. To achieve the permanent change in our organization that will support and advance SD over the long term, it is crucial that we maintain a balanced perspective, and make the best use of our resource base. To maintain momentum, we must set goals that employees and managers can achieve, and we must reach these goals.

We will approach this challenge first, by integrating SD thinking into our existing planning and management structure, on the corporate, program and operational levels. Second, where necessary, we will create new tools and develop new initiatives to augment the existing ones. Third, we will continue to strengthen partnerships and collaborative efforts to co-ordinate our efforts with others, wherever possible.

We will work with other government organizations to implement a co-ordinated approach to integrating SD into government operations such as procurement, fleet, and land-management practices. We will continue to work with federal departments and the private sector to help achieve Canada's climate change and other commitments where possible. We will also continue to work with our U.S. counterparts on joint border projects in support of SD.

In conclusion, one of the main reasons for the move to agency status in 1999 was to make our organization more transparent and enhance accountability to the clients we serve-Parliament and Canadians. This is how we earn the trust and confidence of Canadians, which is crucial to our ability to fulfill our mandate. As part of our reporting requirements for Parliament, we look forward to continuing to chart our progress in meeting our SD targets in our annual performance report on SD.

What we do

The CCRA is mandated to provide Canadians with a highly integrated, efficient system for administering federal laws and those of participating provinces. The CCRA administers major statutes including the Income Tax Act, the Customs Tariff, the Customs Act, the Excise Act, the Excise Tax Act, and the Special Import Measures Act. The CCRA is responsible for a range of programs and services that:

• collect revenues and administer tax laws for the federal government and for provinces and territories;
• provide border services and administer legislation governing international trade and travel; and
• deliver certain social and economic benefit programs to Canadians.
• See Appendix 1 for a detailed description of the CCRA's business lines and corporate structure.

Our programs

The CCRA is an administrative and not a policy-setting organization. We administer more than 185 acts, regulations, incentives, credits, surtaxes, and international tax treaties on behalf of other departments and other levels of government.

In delivering our programs we work with numerous government departments, we touch the lives of virtually every Canadian, and we greet every visitor to the country at our border crossings.

Our business decisions and the way in which we conduct our business have a clear impact on the social and economic well-being and security of families and communities, the prosperity of businesses, and the affordability and sustainability of many of Canada's most treasured social programs. We support the Government's broad social, economic, and environmental goals through the services we provide our clients, which include:

• monitoring and controlling the importation of controlled and restricted goods;
• preventing the entry of inadmissible persons and prohibited materials, including endangered species, ozone-depleting substances, toxic substances, and hazardous goods and wastes;
• promoting voluntary compliance with the legislation, regulations, and agreements we administer, thereby facilitating the fair, equitable, and sustainable distribution of the costs and benefits of development across Canadian society; and
• making it easier to comply with tax laws, import and export goods, make payments, collect benefits, and to cross to the border.

Although our mandate provides us with limited capacity to affect SD outcomes directly, we have a somewhat greater opportunity to influence and promote SD outcomes indirectly. For instance, while we cannot change tax policy, we can implement tax programs in ways that are efficient, economical, effective, and environmentally responsible. We also feel we have a responsibility to influence those federal entities that do create the laws and policies, if, in our unique administrative position, we become aware of improvements that could be made.

Implementing faster, more efficient processing, often using information technology and digital networks, is highly consistent with SD. Rapid processing and reduced compliance costs help improve the competitiveness of Canadian industry and contribute to enhancing the quality of life of Canadians. This can mean anything from fewer automotive engines idling at the border, to less paper consumed for filing taxes, to more time to devote to either quality-of-life pursuits or profitable business interests.

Each year, the CCRA collects over $275 billion in gross revenues for the federal and provincial governments. Our operational expenses are about $3 billion.

Our internal operations

Our core business programs are supported by a large workforce and extensive internal operations that include real property, procurement of goods and services, publishing, laboratory services, a fleet of vehicles, and information technology and management.

The CCRA's key operations

Real property:

• 104 owned facilities representing 42,000 m²
• 190 leased facilities representing 970,000 m²
• 564 other facilities, or 30,600 m², provided to the CCRA by others under the authority of the Customs Act

Procurement:

• $500 M annual purchases

Fleet:

• 621 motor vehicles, or less than 3% of the total federal inventory of vehicles

Publications:

• 3170 internal and public forms¹
• 564 internal and public publications^*

Records and warehousing:

• $21 M / year in space and people for information management
• 13 forms distribution centres

_{*These figures do not infclude the personal income tax (T1) packages and components, our technical publications, or operational manuals.}

By far our greatest internal investment is in our human resources. Our approach to managing human resources demonstrates our commitment to attract, develop, and retain a workforce that reflects Canada's diversity, which is one of the important shared federal goals of SD.

Our workforce is organized within five Headquarters program branches, five corporate support branches, and six regions that co-ordinate services from about 850 locations across Canada.

Real property is another major resource requirement of the CCRA. Our employees provide high-quality client services from tax services offices, processing centres, call centres, seasonal kiosks, single-window operations, warehouses, airports, land border ports, wharves, docks, and bridges. In addition to service locations in major cities, small towns, and remote locations, our employees can also be found on the job in clients' homes and businesses, and on the road in inspection vehicles.

The CCRA also provides accommodation at certain border crossings, free of charge, to other organizations such as the Canadian Food Inspection Agency and Citizenship and Immigration Canada.

Implementing a consistent program for greening operations in CCRA facilities is somewhat challenged by the three types of facilities in which our business lines are accommodated. Approximately 91% of our employees are accommodated in leased facilities, most of which are provided by Public Works and Government Services Canada (PWGSC) in private sector or Crown-owned buildings. We must negotiate requirements and work in partnership with service providers to implement programs in these facilities, which is the largest segment of our real property portfolio.

Another 5% of our employees carry out their work in legislated facilities such as international toll bridges, the tunnel, and airports, which are provided free of charge to CCRA under the Customs Act. In order to maintain consistency in operations, we must also negotiate our program requirements with third party providers such as the operators of bridges and the tunnel, and airport authorities.

Yet another 4% of our employees carry out their work, or live in, facilities that are owned by CCRA. These include border crossings, wharves, docks, and residences.

We have the greatest liabilities and most control over the management of environmental issues in our owned facilities. However, greening opportunities, such as energy efficiency and recycling, are often constrained by the age, small size, or remote location of border crossings; some operate 24 hours a day, and some are seasonal operations.

Many of our customs operations are located in the vast stretch of sensitive wetlands along the Canada-U.S. border; they are also often located near sites of local heritage or cultural interest. In all cases, we need to be careful to avoid or minimize the loss of Canada's irreplaceable resources.

Under the Canada-U.S. Accord on Our Shared Border, we have been pursuing a number of joint facilities initiatives with our counterparts in the U.S. to increase efficiencies and the effectiveness of our border operations. These projects include our environmental responsibilities.

Another of the CCRA's largest resource investments is in information technology (IT) and infrastructure. Applying IT often provides opportunities for organizations to make dramatic contributions to the socio-economic and environmental components of SD by saving time and reducing administrative burden and paper use.

Our information management includes not only managing internal information and records but also retaining taxpayer information in accordance with legislated requirements. We have been involved in the Massive Paper Holdings Analysis Project with the National Archives Federal Records Centre in an effort to find economical and environmentally responsible solutions to managing the CCRA's records requirements.

Through decentralized procurement authorities, we acquire over $500 million of goods and services annually. We also have disposal authorities related to our internal operations and our programs. In our internal operations, we dispose of surplus land, obsolete or redundant equipment and supplies, in accordance with policy, similar to other government departments and agencies. Our border programs are also responsible for the safe disposal of most seized and abandoned goods.

We operate a scientific laboratory that offers a wide range of scientific, analytical, and technical advisory services supporting the administration of tax, border, and trade policies. We also maintain a fleet of 621 vehicles, or less than 3% of the total federal fleet.

Our publishing operation provides support to internal and external clients by publishing forms, publications, technical and operational manuals, reports, and other documents. Although there is increasing use of electronic access to forms, publications, and other documents both internally and externally (an increase of 228% from 1999-2000), we still publish in excess of 2000 new and/or revised forms and publications annually.

Many aspects of our internal operations, such as our vehicle fleet, are modest in size compared to those of other federal organizations. However, the aggregate of buildings, vehicles, and procurement activity related to our business has a clear impact on environmental concerns such as climate change, the quality of air, water, and soil, as well as energy and water conservation. As an example, it is estimated that our owned facilities and fleet operations generate over 18 thousand metric tons of carbon dioxide equivalent emissions annually. This is not enough to put the CCRA in the top 10 federal emitters, but it does place us in the top fifteen.

Our operations are subject to all federal environmental legislation and regulation, as well as most federal policy. However, since achieving agency status our organization has greater flexibility to customize its administrative policies and procedures. This creates new opportunities to integrate consideration of social, economic, and environmental concerns into managing our operations.

In summary, the accumulated effects of many small improvements in our physical operations, programs, and program delivery can produce significant benefits related to the economy, quality-of-life, and the environment. It is in managing the environmental impacts related to our operations and programs that we have the greatest opportunity and level of control to affect SD outcomes. This is the focus of our second SD Strategy.

At present, our SD Strategy complements the CCRA Corporate Business Plan. The former outlines our operational plans for contributing to SD by promoting environmental stewardship. The latter outlines our program plans for contributing to SD by promoting compliance with Canada's tax, trade, and border legislation. Our SD journey will be closer to completion when both planning processes are integrated. This will ensure that both our operations and programs systematically identify and measure potential impacts on all three aspects of SD.

Where we've been

In 1993, Revenue Canada committed to the Canada Green Plan and the Code of Environmental Stewardship through the development of an environmental action plan. We renewed the commitment to the environment by signing the Guide to Green Government with other federal ministers in 1995. This acknowledged our responsibility to manage our operations in a manner that will minimize negative impacts on the environment to contribute to quality of life and Canada's economy. At the same time, we also took our first steps towards integrating SD into the way we do business, by developing our first SD Strategy in response to amendments to the Auditor General Act.

The Strategy, which was tabled in the House of Commons in 1997, charted our course by outlining three goals:

• to build internal capacities to contribute to SD through awareness, commitment, understanding, and the development of skills;
• to integrate SD into key management tools and processes; and
• to reduce the impact of operations on the environment.

Goal 1 recognized the challenge of introducing a significant cultural change into a huge, decentralized organization that had been undergoing, and was continuing to undergo, rapid and dramatic organizational change.

Goal 2 sought to make the task easier and more efficient by enhancing existing management systems to make them consistent with SD.

Goal 3 responded directly to the 1995 commitment of all federal ministers to green their operations in support of SD. It outlined some of the first steps that would be taken to move from an ad hoc to a preventative management approach to achieve gains in SD.

The 1997 SD Strategy defined 11 objectives, 27 targets, and 92 action plan commitments. About 60 of the commitments were scheduled for completion by December 2000; the other commitments, however, were either ongoing or had a horizon beyond the three-year term of the SD Strategy to 2004.

Achievements

Over the three-year term of our first SD Strategy we moved steadily up a steep SD learning curve. We were not alone. We worked with interdepartmental committees and working groups on issues of common interest such as target setting, benchmarking, and performance measures, as well as legal liabilities, monitoring, performance reporting, and implementing common practices.

Internally, we began building SD capacity by increasing communications. We developed a three-tier network of SD representatives throughout the CCRA, branch and regional committees, an intranet site for SD, and reports on SD action plans and performance. We provided numerous briefings to committees and management, including a full briefing on SD to our new Board of Management. The most significant result of these activities was a noticeable increase in interest in SD at all levels of the organization.

Efforts to integrate SD into our management processes produced accountability contracts for SD for the senior management level. Starting in 1998, the corporate business plan and performance report also included plans and reports on SD.

We began the process of reducing the impact of our operations on the environment by gaining a better understanding of the size and order of our environmental issues. We focused attention on compliance assurance related to our owned facilities in our six regions. This included strengthening the environmental assessment regime for projects, validating our registry of storage tanks, upgrading fuel storage tanks, and conducting site assessments and remediation activities related to contamination. We also worked on pollution prevention issues by establishing inventories and baselines against which progress can be reported. For example, we conducted waste audits at a number of owned and leased facilities, and waste management programs were implemented to serve as a model for future waste programs.

In addition to our targeted SD commitments, we worked with our colleagues in other government departments on a number of SD priorities including: a federal framework for SD; a co-ordinated action plan for reducing greenhouse gas emissions that contribute to climate change; a common approach for federal contaminated sites management; the development of common performance measures and environmental awareness training modules for senior managers and employees.

We strengthened our working relationships with organizations such as Natural Resources Canada and PWGSC to achieve common SD objectives such as energy efficiency and the greening of leased facilities. We also worked with our real property counterparts in the U.S. to ensure that our joint border facilities projects contribute to SD.

As we approached the end of the first leg of the SD Strategy journey, we were one of six federal organizations invited by the Commissioner of the Environment and Sustainable Development (CESD) to assess our progress. The self-assessment audit encouraged us to look at the tools and processes we had in place to manage our commitments, relative to the accepted benchmark developed by the International Organization for Standardization, ISO 14001.

Throughout the three-year term of our first SD Strategy, the CESD issued numerous reports to Parliament on federal efforts to green operations and manage SD commitments. Many of the reports drew on information that federal organizations, including ourselves, provided to the CESD.

We began to update our SD Strategy for the next three-year term by initiating an internal review of our SD Strategy following guidelines published in the December 1999 report of the CESD. The process included a review of progress on commitments, assessments of our first SD Strategy, and changes to our operating environment that have had an impact on our commitments.

We also began consulting on our SD Strategy by participating in a multi-stakeholder consultation event with other federal organizations and by conducting extensive internal consultations. The consultations process included a review of our SD impacts and issues.

See Appendix 2 for details of the review process, Appendix 3 for a summary of our consultations process, and Appendix 4 for details of the issue scan. The highlights of what we learned are summarized below.

What we learned

Our experience with SD in the last three years reinforced the belief that SD is a long-term journey and that we are learning as we go. It is clear that managing and reporting on our environmental impacts in a systematic way requires a disciplined approach and organizational framework that we did not possess when we began.

In assessing our progress on SD since 1997 and in listening to our stakeholders, we identified a number of fundamental issues that need more attention during the next three years:

• We must provide leadership and commitment for SD, by approaching SD planning and implementation as a program rather than an initiative. As with all programs that introduce change to an organization, SD requires senior management commitment, resources, and a strong management framework.

• We must continue with renewed effort to engage and support managers and employees in SD. It is a complex concept that needs to be communicated clearly to a very diverse employee population. It presents a tremendous communications challenge if the desired result is to achieve a holistic understanding and application of the concept.

• We must intensify efforts to reduce environmental and SD impacts related to internal operations. We have a better picture of our environmental impact than we did three years ago. We need to continue defining our "footprint" with inventories and baseline studies, and pursue initiatives to reduce our potentially negative impacts wherever possible. This will require a commitment of resources and the continuing support of management.

• We must strengthen and modernize our management systems to address the environmental and SD impacts of our activities.

We need a strong management and control system in place to meet our SD commitments, support our reporting obligations with confidence, and make informed decisions about future plans.

• We must embrace the unique opportunities we have to demonstrate leadership and promote environmental excellence through our programs. Over the next few years, the Agency will align its activities and influence at an international level. Given that SD is gaining significance in international organizations it will be important for us to shift our SD focus well beyond our internal operations.

We have SD opportunities related to program planning, and program delivery. We also have opportunities to promote SD thinking with our clients and stakeholders.

The review we conducted on our 1997 SD Strategy showed that considerable action had been initiated on approximately 89% of the 56 commitments scheduled for completion between 1998 and March 31, 2000. Of these, 30% had been met, another 59% were in various stages of completion, and work on 11% had not yet commenced.

However, in addition to the scheduled commitments, we had also undertaken work on a considerable number of unanticipated projects or initiatives. Some of these stemmed from changes to our operating environment since 1997. The most significant of these changes was internal-the change to agency status in 1999. Other significant changes were external, including strengthening several key pieces of environmental legislation and federal policy. Both internal and external changes reinforced the need to continue to work in earnest on integrating environmental considerations into the way we do business: our risk management, performance measurement, operations, programs, financial management, and human resource management.

In summary, our first SD plan was clearly an ambitious plan that depended on having a well-defined management system in place at Headquarters and in the regions that could immediately begin to implement, measure, monitor, and report performance for all environmental aspects in our key operational areas. Not surprisingly, we found that in an organization as large and decentralized as ours, it takes considerable time to organize, co-ordinate, and implement national action plans.

Given these challenges, we can be proud of the progress we have made on our commitments over the last three years. We can be equally proud of the lessons we've learned, which will make the next three years even more successful.

As we continue our efforts to put the appropriate mechanisms in place for managing our environmental impacts, we are also learning that SD is not a matter of diminishing returns. We are reaping clear benefits. For example, through joint participation by several federal departments, the CCRA, and a private sector energy company, the Ottawa Technology Centre achieves an estimated annual energy saving of just under $500,000. The Burnaby-Fraser Tax Office received an Earth Award in the international Green Building Challenge `98 from the Building Owners and Managers Association. The award recognized innovations in green design related to indoor air quality and energy management. We are increasing our compliance assurance, reducing our potential for environmental risks and liabilities, increasing our efficiency with regard to natural resource consumption, enhancing our accountability and reporting capacity, and meeting, in part, our commitment to responsible governance. We can be certain that our current investment in a strong environmental management regime will produce long-term environmental and financial benefits for our organization, and for Canadians.

Where we are going

Our SD vision

Within the scope of our mandate, we will contribute to a prosperous economy, a vibrant and just society, and a healthy environment for current and future generations by fostering the integration of economic, social, and environmental considerations into our decisions and activities.

Our updated SD Strategy reflects the findings from the management review of our first SD Strategy, views of stakeholders, expectations of the CESD, and changes in our operating environment since the tabling of the first strategy.

The review process and consultations confirmed that the course we charted with our 1997 strategy was, and still is, appropriate for our organization. However, we have room to improve in several areas.

We want this strategy to move us rapidly from plan to results, and to connect with the people and programs that can make a difference. We also want this strategy to align more closely with our corporate initiatives and our core business planning processes.

The most noticeable change we made in the updated SD Strategy is in the layout of our goals: there are now four goals rather than three. Two of the goals are facilitative and directed to managers and employees. They are intended to enable our key contributors to integrate SD "thinking and doing" into all aspects of our business. By achieving results for these goals, we will ultimately achieve results for the other goals.

The other two goals are substantive in nature. The expected results for these goals are reduced impacts of both our operations and programs on the environment. Pollution prevention, resource conservation, and limiting environmental risks and liabilities, which were objectives of the 1997 SD Strategy, are still very much a part of the new SD Strategy.

Our new goals are:

• Prepare managers to contribute to SD
• Enable employees to contribute to SD
• Green operations to contribute to SD
• Enhance programs to contribute to SD

Another change we made is in aligning the SD Strategy with the business planning cycle. Our SD Strategy will be implemented from April 1, 2001, to March 31, 2004.

The overall results we anticipate from the updated SD Strategy are:

• strengthened leadership;
• an increasingly skilled, and motivated workforce;
• enhanced compliance with environmental legislation and regulations;
• reduced environmental impacts;
• increased efficiencies (financial and environmental) related to our consumption of energy, water, paper, and non-green goods;
• increased employee and client satisfaction; and
• an enhanced corporate image.

Guiding principles

In updating the SD Strategy, we adopted the following principles to guide our action:

leadership: We will promote SD through our actions, as well as policies and programs.

accountability:We will define and be held accountable for our role in supporting SD.

integrated decision-making: We will promote the integration of SD into our decision-making rules, processes, and institutions.

informed decision-making: We will provide necessary knowledge and information to support SD.

results-based approach:Our actions will ensure measurable progress towards SD.

shared responsibility and co-operation: SD is the responsibility of the entire Government and of all Canadians. We will work with colleagues, clients, and partners wherever possible to achieve our shared goals and objectives.

environmental stewardship and compliance: We will meet or exceed federal environmental legislation and implement best practices for environmental issues related to project assessments, procurement, waste, energy, water, and paper use.

Our SD goals and objectives

The following section outlines the goals, objectives, and results we expect to achieve from our SD Strategy between April 1, 2001, and March 31, 2004. The complete action plan with performance measures, accountability, and partnerships is shown on pages 34-49 of this document.

Goal 1 - Prepare managers to contribute to SD

Over the past decade, `ethical' concerns have grown from being a relatively minor business consideration into an integral part of the executive decision-making process for many companies. (Olev Edur, "Giving Back," CMA Management, July/August 2000, p. 15)

SD is a horizontal initiative that cuts across all business lines, regions, operations, and programs. It has government-wide, as well as global implications. As managers of a major organization, we have a corporate responsibility to ensure that our business is part of the SD solution rather than the problem.

The basis of SD is integrated decision-making. Traditionally, decisions have been based primarily on financial implications. Implementing SD requires that decision-makers take a holistic approach and consider the potential environmental and social consequences of the proposed decision, as well as the financial consequences. We might well call this greening our decisions, because we are already very adept at assessing the financial side of the equation.

Managers have a critical leadership role to play in bringing SD into the corporate culture by demonstrating the change from traditional to holistic thinking. Managers can also bring SD into the workplace as promoters of corporate values, communicators, mentors, and role models.

The next few years will see our organization conduct an administrative renewal aimed at supporting more effective planning, decision-making, resource management, and accountability. This initiative has the potential to help our organization efficiently measure and monitor progress on a number of our SD Strategy objectives.

Managers of operational areas of the organization are currently strengthening the environmental management system (EMS) for their operations. The EMS will help bring more discipline and proactive management to our environmental issues and opportunities by introducing a systematic approach to identifying issues, planning actions to mitigate the issues, monitoring the results of the actions, and taking corrective action to ensure continuous improvement. The process will also allow us to provide more accurate and meaningful environmental performance information to stakeholders.

As managers of all corporate, operational, or program areas, we will achieve Goal 1 by:

1. demonstrating leadership and commitment by recognizing SD as a corporate value, implementing the SD policy, and linking the SD Strategy to existing corporate initiatives and planning processes;
   
2. raising the level of our SD awareness and increasing our SD skills and knowledge at all levels in the organization;
   
3. practicing integrated decision-making related to programs, policies, and operations;
   
4. strengthening management systems, performance measurement frameworks, and monitoring systems to track progress on our SD commitments; and promoting continuous improvement for SD results.

We will also implement best management practices for environmental issues related to paper consumption, procurement, waste management, energy efficiency, and land use, fleet, and water management.

The result we expect is a management team fully aware, committed, and supportive of efforts to increase positive impacts of our operations and programs on the economy, society, and the environment.

Goal 2 - Enable employees to contribute to SD

The success of greening government in your department or agency will depend upon the cooperation, acceptance and involvement of the employees. (Communicating Greening Government, Environment Canada, 1996, p. 2)

The CCRA has a substantial workforce of energetic, capable, and community-oriented employees who have demonstrated tremendous capacity for professionalism and achievement. Imagine the significant results we would realize if all of our employees were mobilized and motivated to green our workplace.

One of the most consistent messages we heard during the internal consultations was that we need to work harder to raise the level of SD awareness among our employees and provide them with opportunities to get involved in SD initiatives.

As an organization we will work together to enable our employees to contribute to SD by:

1. providing them with opportunities to demonstrate their commitment to SD;
   
2. raising the level of SD awareness and increasing SD skills and knowledge;
   
3. helping employees implement best management practices for environmental issues related to paper consumption, procurement, waste management, energy efficiency, and land use, fleet, and water management; and
   
4. encouraging employees to participate in CCRA-endorsed SD initiatives, such as the commuter challenge.

The result we expect is a workforce 43,000 strong, that is fully committed to doing its part to increase positive impacts on the economy and the environment, and in doing so, improve the quality of life for Canadians.

Goal 3 - Green operations to contribute to SD

Environmental management system: An environmental management system (EMS) is that part of the overall management system which includes organizational structure, planning activities, responsibilities, practices, processes, procedures and resources for developing, implementing, achieving, reviewing and maintaining the environmental policy.

"Getting our own house in order" is currently the most tangible and immediate way for the CCRA to make substantive contributions to SD. Through efficient and environmentally responsible management of our physical operations, we can benefit the quality of life of our employees and Canadians, and the economy.

One of the main commitments of the 1997 SD Strategy was to develop and implement an EMS for our key operations by March 31, 2002. These operations were identified as our priority custodial facilities, fleet, procurement, information management, and laboratory.

The implementation audit that was conducted on our SD Strategy in 1999 confirmed that we have numerous elements of an EMS in place for many of our aspects. However, we also have some critical gaps to close, primarily in the areas of documentation, monitoring and measuring.

The ultimate aim of an EMS is to be able to demonstrate reduced impacts on the environment and resource efficiencies. This is achieved by setting realistic targets and systematically measuring and monitoring progress in a cycle of continuous improvement.

While the process sounds straightforward, we learned over the past three years that in reality, it is not. Credible reporting requires credible baseline information and realistic targets. It also depends on an efficient means of measuring and monitoring results. Obtaining the fundamental baseline information in an organization as large and decentralized as ours, has proven to be resource intensive, time-consuming, and a sometimes onerous task. It is critical however.

We will continue to develop and implement an EMS consistent with the ISO 14001 standard. As a result of what we have learned, we refined our commitment to focus resources on the significant environmental aspects of our key operations. By March 31, 2002, we will have in place environmental management programs for all of our environmental aspects. These programs are key components of an EMS and as we implement them over the course of this strategy we will see our EMS move closer to being fully operational.

Our environmental aspects, confirmed by our EM Committee, include: procurement, paper, solid waste, land use management (which includes storage tanks, capital construction, compliance with environmental legislation, and contaminated sites), energy, water, equipment containing ozone depleting substances (ODS), hazardous materials and fleet vehicles.

Also, by March 31, 2002, we will have fully implemented all elements of the performance measurement framework for storage tanks and equipment containing ODS.

The Environmental Management Cycle

For facilities related issues, our 1997 SD Strategy focused on our owned facilities. Our updated SD Strategy will continue this work, but will also begin work in earnest on our vast portfolio of leased facilities. For the most part, this will require that we work closely with our service providers to define specific roles and responsibilities on a project-specific basis. Some of the responsibilities include obtaining baseline information, assessing opportunities to increase performance, setting achievable targets, implementing initiatives, and measuring, monitoring, and reporting progress. See Appendix 5 for detailed information about our roles and responsibilities.

To support the achievement of Goal 3 we will pursue the following objectives and activities:

1. demonstrate leadership and commitment to SD by continuing to develop and implement an ISO 14001-compatible EMS for identified environmental aspects in key operations;
   
2. increase the practice of integrated decision-making related to major operational decisions by issuing guidelines for planners;
   
3. measure, monitor, and promote continuous improvement by developing or refining administrative systems to track performance on commitments;
   
4. enhance or develop new partnerships to achieve SD goals and objectives, which includes:
   • support for the co-ordinated federal approach for greening operations initiative by implementing commitments that are in line with the federal direction for SD;
   • continued participation with other departments and agencies in the climate change initiative and other priorities for greening operations; and
   
   
5. meet or exceed federal environmental legislation and implement best management practices for significant aspects.

The results we expect to achieve are reduced impacts on the environment, and increased compliance assurance resulting from enhanced management systems.

Goal 4 - Enhance programs to contribute to SD

The government-wide SD Strategy process is challenging departments to take a broader perspective on the implications of what they do in order to protect and promote the well-being of people and the environment that supports them.
(8.21 CESD Report, 1998)

We believe that we have significant potential to contribute to and promote SD beyond our internal operations. The potential lies in the programs we deliver to carry out our mission, and with our many clients, partners, and stakeholders.

Goal 4 is about showing leadership in an area of increasing public concern because how we conduct our business sends clear signals about our values to our vast network of clients, stakeholders, and partners.

For example, our position at every border crossing as the first point of contact for visitors represents a unique opportunity to showcase Canada's commitment to SD to over 100 million travellers to Canada every year. Furthermore, we are in touch with all Canadians through the administration of Canada's income tax and benefits programs. These are two tremendous opportunities to demonstrate leadership and showcase the Government's and our commitment to SD.

We have a long list of partners in the government with whom we can work to achieve these objectives. Over the next few years, as our organization achieves its corporate objectives to expand partnerships with other levels of government, and to play a more active role internationally, we will also open up more opportunity to collaborate.

Currently we strive to provide fair, easy, quick, and convenient processes for our clients. We can also ensure that these processes encourage paperless, environmentally responsible options, wherever possible. In developing changes to our programs, we can use our vast network of stakeholder connections to consult on our opportunities to contribute, and help them contribute, to sustainable development.

During the next term of the SD Strategy, we will enhance our core business programs by:

1. demonstrating leadership and commitment to SD by:
   • exploring ways to communicate our SD values to clients, partners, and stakeholders; and
   • implementing specific initiatives that help encourage compliance with Canadian laws, that protect the health and safety of Canadians, and promote eco-efficiency;
   
   
2. increasing the practice of integrated decision-making related to new program planning;
   
3. measuring and monitoring impacts of programs on SD;
   
4. enhancing or developing new partnerships in support of shared SD objectives; and
   
5. greening program delivery options to reduce dependence on paper, reduce waste, and promote green procurement.

The results we expect to achieve are increased client satisfaction and an enhanced corporate image.

How we will get there

Our SD action plan

The SD Strategy 2001-2004 contains a summary of action plan commitments that will be undertaken over the next three years. It is the national strategy upon which regional strategies and action plans will be based. A complete list of action plan commitments that have been made by all branches and regions will be consolidated in an internal companion document.

The following charts outline the goals, objectives, and action plan commitments that we will implement, measure, and monitor over the next three years. The objectives are common to most of the goals and define specific, measurable action plan commitments that we will pursue to deal with our issues.

Performance measures will help us assess how well we are doing. While many of our measures currently focus on outputs, as we progress in our understanding of "applied SD," we will move towards results-based reporting that will answer the question: Are we making a difference?

Wherever possible, our commitments to green government operations, presented in Goal 3, utilize performance measures that were developed, as guidance, by the interdepartmental committee on Performance Measurement for Sustainable Government Operations (PMSGO), in which the CCRA participates. We support the move towards the use of common performance measures across Government that will simplify reporting to Parliament. We will continue to work with other departments and agencies to achieve this where feasible.

Many of our commitments will be implemented in collaboration with colleagues in our organization, as well as in other organizations. The last column of the action plan chart identifies internal accountability for the commitment, the Office of Primary Interest (OPI), the internal Office of Collaborating Interest (OCI), as well the external partnerships that will help achieve the commitment.

GOAL 1: PREPARE MANAGERS TO CONTRIBUTE TO SD

GOAL 2: ENABLE EMPLOYEES TO CONTRIBUTE TO SD

GOAL 3: GREEN OPERATIONS TO CONTRIBUTE TO SD

GOAL 4: ENHANCE PROGRAMS TO CONTRIBUTE TO SD

Implementation plan

Roles and responsibilities for SD Strategy implementation and reporting

The SD Strategy will be implemented over the next three years with co-operative efforts of the entire organization. Our SD program is currently supported at Headquarters by a dedicated unit that co-ordinates the development and implementation of:

• the overall SD Strategy, which applies to the entire organization;
• the EMS, which applies to operations; and
• specific environmental initiatives that may involve Headquarters and/or regional offices.

Senior management involvement - SD Strategy planning and reporting has the involvement and approval of senior management at all critical stages: issue identification, drafting goals and objectives, action planning, and performance reporting. SD commitments are reflected in the accountability contracts of senior management and in performance agreements. Progress on SD commitments are reported to our Agency Management Committee and Board of Management.

Our SD network - Each branch, region, and operational function in the organization has a SD representative who is responsible for co-ordinating SD planning and reporting activities within his or her area of responsibility, and obtaining senior management approval. In many cases, branches and regions have established SD committees to assist in the task.

Our EMS network - Each directorate of the Finance and Administration Branch is a functional authority for one or more operational areas of the CCRA. Each area has identified an EMS co-ordinator who is responsible for co-ordinating the development and implementation of the EMS for that area, in consultation with designated EMS co-ordinators in the regions.

The SD Strategy planning and reporting process is consistent with the branch business planning and reporting process. Headquarters in Ottawa is responsible for co-ordinating the overall SD planning, policy development, and reporting function, in consultation with the regions. It provides advice and guidance and helps co-ordinate the development of regional plans to ensure consistency with the corporate strategy and plan.

Headquarters:Headquarters is also responsible for consolidating SD performance information for the annual reports to Parliament (Departmental/Annual Performance Report), the Board, and management and employees of the CCRA (Performance Report on Sustainable Development). The performance reporting process gives management the opportunity to review progress regularly and identify the need for any corrective action.

The SD Strategy is subject to scrutiny by the Board of Management and review functions such as Internal Audit and Program Evaluation. It is also subject to audit by the CESD. It is the responsibility of Headquarters to co-ordinate input and respond to audit enquiries as required.

Regions: Our regions are critical to the success of the SD Strategy and each branch and directorate will work with its regional counterpart in the development of an appropriate regional SD Strategy action plan that contributes to the corporate plan.

Regional offices define specific roles and responsibilities for measuring, monitoring, and reporting on their SD commitments at the local level. They are also responsible for consolidating local SD performance information into a regional report for submission to Headquarters.

Partnerships: Partnerships form another important success factor for SD implementation at Headquarters and in the regions. Headquarters maintains a liaison with other government departments and agencies through various interdepartmental working groups on the environment and SD. This helps ensure that our SD Strategy reflects the SD direction and priorities of the Government and our working partners. We will implement many of the greening commitments of our SD Strategy in collaborative relationships with service providers, other government departments and agencies, private-sector contractors, and clients.

The communities in which we are located are important to us. In planning our border facilities, we will continue to involve them as early as possible in proposed projects and in compliance with the Canadian Environmental Assessment Act.

We will also continue to pursue opportunities for joint facilities with the U.S., where appropriate, giving full consideration to the economic, social, and environmental impacts of the proposed projects on the communities in which they are located.

Resources for SD Strategy - The SD program in the CCRA is funded by the reallocation of existing resources. As work intensifies over the years to meet the expectations of the Government and the CESD, it is increasingly necessary to examine alternative sources of funding.

Our SD Strategy in the federal context

Our SD Strategy responds to federal legislation (amendments to the Auditor General Act), federal policy (Greening Government Operations), and federal direction (Speech from the Throne; Sustainable Development in Government Operations: A Coordinated Approach). In the absence of a Government of Canada SD Strategy, a draft framework for Federal SD Strategy was developed by the Interdepartmental Network on SD Strategies. The framework identifies a common federal vision, goals, and objectives for SD, which help provide direction and focus for the SD strategies of individual departments and agencies.

The following diagram summarizes our SD program and its link to overall government policy implementation. The 6 key elements of our part of the federal process are:

1. Thrusts - two main thrusts drive the strategy. They are:
   • how well we green our operations; and
   • the degree of success we achieve in administering laws and programs that are SD sensitive.
2. SD Strategy 2001-2004 - our SD Strategy is broken into roughly three phases and covers a three-year period of time. Each phase is designed to produce specific results that contribute to the next phase. For example, our managers need to be aware, skilled, and committed to SD before they can be expected to promote employee participation and commitment.
   
3. The SD Strategy management program - the program is designed to support implementation and management of the strategy. A functional centre has been established in CCRA for this purpose. This centre provides functional expertise and direction relative to federal requirements, coordinates the development and implementation of the SD Strategy across the organization and monitors and reports on program results.
   
4. Linkages - there are accountability linkages between the SD Strategy and our Business Plan, Internal Audit and Program Evaluation, and the Office of the Auditor General.
   
5. Results - the collective results of the SD Strategy over its life cycle include results from each of the three phases.
   
6. Impacts - the specific, measurable impacts of the SD Strategy are viewed in terms of its two main thrusts. This information feeds back into the federal policy loop where overall policy results are assessed.

This comprehensive framework establishes a transparent process for effective development, implementation, and management of our SD Strategy, including the measurement and monitoring of results for both internal and external purposes.

Our SD Strategy implementation calendar - Our SD Strategy will unfold in three stages over the next three years.

Stage 1 - 0-9 mos. - It is critical to build management awareness and skills, and develop management tools, before promoting employee involvement in the process. This will help ensure a continuity of support and action as initiatives are introduced and implemented.

Stage 2 - 9-21 mos. - At this stage we anticipate that we will have the necessary support and tools in place to begin engaging all employees in the process.

Stage 3 - 21-36 mos. - At this stage of implementation, we will have many of the critical components of a successful program in place and operating. We will focus on the management review of SD Strategy 2001-2004 and updating the SD Strategy for December 2003.

Conclusion and next steps

Experience has shown that SD will be achieved by continuous incremental improvements. Our second SD Strategy builds on the foundation that we laid with the first SD Strategy. It confirms the course of action that we set with the 1997 SD Strategy: first, to get our house in order while developing a deeper understanding of SD; then, to expand our sphere of SD influence and demonstrate the same leadership qualities in SD as we demonstrate in our regular business activities.

Our efforts over the next three years to further integrate SD thinking into the way we do business will contribute positively to our solid and thoroughly modern corporate image. We aim to demonstrate that we are highly sensitized and committed to doing our part to address the socio-economic and environmental needs of current and future generations. We will do this by carefully monitoring and measuring our progress, and by making incremental improvements over the long term.

The success of our second SD Strategy depends on the commitment of management and employees. It is critical that we intensify efforts to sensitize ourselves to SD, and to strengthen our analytical skills at all levels of our organization. Managers must become champions, modeling excellence in SD decision-making to promote and encourage employee involvement. In many respects, the success of the SD Strategy also depends on maintaining or developing new working relationships with other government departments and agencies, and private-sector organizations.

We look forward to evolving with our colleagues and partners as we continue on our journey towards a sustainable future.

Appendix 1: Corporate profile

The CCRA's long-standing mission is to promote compliance with Canada's tax, trade, and border legislation and regulations through education, quality service, and responsible enforcement, thereby contributing to the economic and social well-being of Canadians.

The vision of the future is to be recognized and respected by clients for integrity, fairness, and innovation in administering high-quality, affordable programs. Our progressive stance will encourage new inter-governmental and international partnerships, fostering greater government efficiency and a stronger economic union.

Co-operation is the foundation for meeting the challenges of the future and building partnerships aimed at realizing common goals.

CCRA programs

The CCRA delivers its programs and services along five business lines:

• Tax Services;
• Benefit Programs and Other Services;
• Appeals
• Customs Services; and
• Corporate Management and Direction.

The CCRA works on behalf of the federal, provincial, and territorial governments as well as individuals and businesses to support Canada's social and economic progress.

We administer the Canada Child Tax Benefit, the GST/HST credit, the Scientific Research and Experimental Development (SR&ED) tax credit program and numerous provincial and territorial benefit and credit programs, which contribute to the financial and social well-being of Canadians. We also collect federal and provincial income taxes, GST, HST, Canada Pension Plan contributions, Employment Insurance Premiums, and customs and excise duties. As well, we collect excise taxes and, for provinces with agreements with the federal government, we collect provincial sales tax, tobacco taxes, liquor markups, and levies on non-commercial imports.

We also administer the border and trade aspects of the North American Free Trade Agreement (NAFTA) and the World Trade Organization (WTO) Agreement, as well as Canada's international tax agreements with other countries.

Finally, we work in partnership with law enforcement agencies and federal departments to protect Canadians and society as a whole by preventing illegal and dangerous goods and inadmissible people from entering Canada, and monitoring the movement of controlled and regulated goods.

In short, the CCRA currently has 50 memoranda of understanding with other government departments, many of which involve the joint administration of legislation or the joint delivery of programs and services.

Legislative framework

The CCRA's authority stems from the Department of National Revenue Act and the Canada Customs and Revenue Act, which was enacted November 1, 1999.

As part of the Public Service of Canada, the CCRA is subject to federal statutes and regulations including the Financial Administration Act, Auditor General Act, Access to Information Act, Privacy Act, Official Languages Act, Canadian Human Rights Act, Canadian Environmental Assessment Act and its regulations, the Canadian Environmental Protection Act and its regulations, and the Fisheries Act. The CCRA is also subject to Treasury Board financial policy. Since becoming an agency, it has established its own human resources policies and does its own collective bargaining. The Agency is in the process of modernizing its human resources regime to improve the fairness, effectiveness, and efficiency with which it manages its workforce. It is a separate employer under the Public Service Staff Relations Act, and appoints its own employees within the framework set out by the Canada Customs and Revenue Act. It also has accountability to establish its own administrative policies for matters such as real property and procurement.

The CCRA differs from Revenue Canada in three respects:

• governance arrangements;
• structure to permit greater provincial and territorial participation in its affairs; and
• administrative arrangements customized to its mission and operational requirements.

The Minister of National Revenue is responsible for the CCRA and is accountable to Parliament for all of its activities, including the administration and enforcement of program legislation.

The CCRA is governed by a Board of Management consisting of members appointed by the Governor in Council.

The Board has the responsibility of overseeing the organization and administration of the CCRA and the management of its resources, services, property, personnel, and contracts.

The CCRA has approximately 43,000 employees working in 10 Headquarter Branches and 6 regions across the country. Customs, trade administration, and tax services are provided at approximately 850 locations across Canada.

Our organizational structure

The Office of Primary Interest for the environment and sustainable development is with the Assistant Commissioner of Finance and Administration.

CCRA program branches

Appeals Branch is responsible for resolving disputes relating to excise tax, GST, income tax, Canada Pension Plan, and Employment Insurance legislation. The Branch provides taxpayers and GST registrants with a redress process and contributes to ensuring fairness and responsible governance.

Assessment and Collections Branch provides tax services such as client assistance, registration, assessment, accounting, collection, the Child Tax Benefit (CTB), and the Goods and Services Tax Credit (GSTC).

The Branch contributes to socio-economic components of sustainable development as a result of fostering self-assessment and compliance. It participates in international activities that help strengthen compliance with domestic and international laws, and maintains an outreach program. The Branch has also made major contributions in the area of environmental responsibility with initiatives such as Tables on Diskette (TOD).

Customs Branch is responsible for border services including the full range of facilitation, inspection, detention, collection, and enforcement activities at all ports of entry; trade policy administration including multilateral and regional trade policy; and other trade policy instruments and duties relief programs. It monitors and controls the importation of firearms, drugs, and other goods.

The Customs Branch has a major role to play in contributing to all three components of sustainable development (economic, social, and environmental) through the policies, programs, and operations it carries out at all Canadian ports of entry.

Compliance Programs Branch - The overall mandate of the Compliance Programs Branch is to enhance compliance with the laws administered by the CCRA. The business line consists of a balanced approach to verification and enforcement activities including associated client assistance and service. The Branch contributes to the socio-economic aspects of sustainable development, by fostering compliance with tax legislation.

Policy and Legislation Branch is responsible for CCRA policy and intergovernmental affairs. The Branch is accountable for the interpretation and remission administration of the Excise Act, the Excise Tax Act, the Income Tax Act, Part III and Part IV of the Employment Insurance Act, and Part I of the Canadian Pension Plan. It registers and monitors charities and deferred income plans, and provides functional direction to the regions on all excise matters, federal-provincial relations, and the co-ordination of international relations.

CCRA corporate branches

Communications Branch provides communications research, planning, advice, guidance and services to the CCRA and the Minister's office. Communications is a key factor in the success of any change program. The Communications Branch has a major role to play in ensuring that management and employees are aware of the relevance of sustainable development to their activities and the significance of sustainable development to the future.

Corporate Affairs Branch provides overall corporate direction for the CCRA through the development of the Corporate Business Plan and annual performance reports. It provides necessary support related to corporate horizontal issues, employee and organizational renewal initiatives, and client service quality strategies, ministerial correspondence, access to information and privacy, parliamentary liaison, program evaluation, and internal audit services. The Branch also provides secretariat services for the Board of Management.

The Corporate Affairs Branch has a key role to play in promoting the integration of sustainable development into the corporate culture of the CCRA.

Human Resources Branch provides policies, services and programs in the areas of staffing, training, learning, career development, staff relations, organization, classification, human resources planning, official languages, employee assistance and wellness, dispute resolution and recourse, compensation, employment equity and diversity, the executive cadre, and corporate management development. The Branch also provides strategic human resources support for major change initiatives. The Human Resources Branch has a significant impact on SD in the areas of equity and diversity as well as in ensuring that management and employees have the knowledge and skills to integrate sustainable development into the way decisions are made and how our business is conducted, now and in the future.

Information Technology Branch (ITB) is responsible for information technology strategy, management and operations of the network and computing infrastructure, and the development of systems. ITB makes major contributions to SD, reducing the socio-economic and environmental impact of the CCRA's activities by applying technology.

Finance and Administration Branch provides financial, resource management, and operational services to support the delivery of CCRA programs. Operations that have an impact on the environment include: laboratory and scientific services, real property management, materiel management, publishing, information management, telecommunications, and security.

Legal Services is responsible for the legal aspects of the CCRA operations. In legal matters, the Senior General Counsel acts as the Commissioner's delegate, and also acts on behalf of the Deputy Attorney General.

Our regions

The CCRA is divided into six regions that deliver our programs and services to all Canadians: the Atlantic, Quebec, Northern Ontario, Southern Ontario, Prairie, and Pacific Regions. The regions take their strategic direction from the governance of the CCRA for the delivery of functional programs in keeping with corporate objectives. Each region is headed by an Assistant Commissioner who is responsible for all field operations within that region.

The Atlantic Region includes Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador. The Quebec Region serves one province and is the second largest region of the CCRA. The Northern Ontario Region services clients north and east of Oshawa to the Manitoba border. The Region is also responsible for the territory of Nunavut in the eastern Arctic. Geographically the smallest region, the Southern Ontario Region is the largest in business volumes and services to clients and the public. The Prairie Region encompasses the provinces of Manitoba, Saskatchewan, and Alberta, and the Northwest Territories. The Pacific Region encompasses British Columbia and the Yukon Territory.

Appendix 2: Management review

The December 1999 Report of the Commissioner of the Environment and Sustainable Development (CESD) clearly outlined expectations for the next round of SD strategies. The CESD asked that departments and agencies launch the update of their next SD Strategy by:

• assessing their first strategies-what was achieved, what has changed, and what needs to be done differently;
• involving senior management in the assessment process; and
• using the assessment in consultations for the second strategy.

In February 2000, the Corporate Review Directorate of the CCRA began a formal review of the CCRA's 1997 SD Strategy. The approach followed guidance provided in the CESD report in the chapter called "Moving up the Learning Curve." The review included:

• a review of overall performance in relation to the goals, objectives, and targets set out in the first strategy;
• findings from CESD audits and reviews;
• findings from internal audits and assessments; and
• a review of changed circumstances.

The purpose of the review was to assess the appropriateness of the first SD Strategy and the effectiveness of its implementation in order to help strengthen the second SD Strategy.

Ideally, the SD Strategy review process precedes the update process. However, due to time constraints, our review process was conducted during the SD Strategy update process. Timely exchanges between the two processes ensured that critical information was available to serve the intended purposes of both processes.

The internal audit report was presented to senior management through the Internal Audit and Program Evaluation Committee in September 2000.

Findings and corrective action

The review showed that considerable action had been initiated on approximately 89% of the 56 commitments scheduled for completion between 1998 and March 31, 2000. Of these, 30% had been met, another 59% were in various stages of completion, and work on 11% had not yet commenced.

However, some difficulties were encountered in this part of the review. These related to the fact that some commitments were not specific, measurable, and time-bound. Some were ongoing commitments and others fell outside the timeframe for the SD Strategy (1997-2000). In other words, it was difficult to determine whether or not some commitments had been reached.

Clearly, the first SD Strategy was an ambitious plan that relied on a high level of SD awareness, understanding, and commitment, as well as significant resources. Challenges in implementing the program included a number of competing priorities such as agency implementation, Y2K, and implementing the Universal Classification System.

The management review process also examined the reports of the Commissioner of the Environment and Sustainable Development and identified recommendations most relevant to our SD Strategy and program. It examined changes in our internal and external operating environment that had, or will have, a clear impact on our SD Strategy (such as the introduction of changes in environmental regulation, our change to agency status, and changed government priorities related to SD).

The management review concluded with recommendations that a number of changes be made in our operating environment to support the SD Strategy. These included the need to recognize SD as a value that is considered in all aspects of business planning and the reporting processes, and the provision of sufficient resources for critical aspects of SD such as training and awareness programs, development of the performance management system, and co-ordination of SD throughout the CCRA.

The following summarizes how salient findings from the management review have been taken into consideration in updating the SD Strategy:

• articulate a commitment to change in the SD Strategy (CESD Report 1.65, May 1998)

  The updated SD Strategy commits to proactive management of environmental issues by developing and implementing an EMS for key operations. It also articulates the need to practice integrated decision-making in developing internal policies, plans, and programs.

• define clear and measurable targets (CESD Report 1.64, May 1998)

  The updated SD Strategy includes an action plan with specific, measurable, achievable, results-based, and time-bound (SMART) targets wherever possible.

• accelerate plans to implement the management and control systems necessary to support the implementation of their strategy (CESD Report 1.71, May 1999; CESD Report 2.88, May 2000)

  The updated SD Strategy commits to continue to close the gaps in the existing management system that were identified during the implementation audit for our SD Strategy. In particular, the action plan commits to documenting SD Strategy procedures and implementing a systematic process for non-conformance and corrective action.

• give priority to training needs (CESD Report 1.71, May 1999); awareness and skills development should be a high priority for the next SD Strategy (internal consultations)

  The updated SD Strategy has several commitments related to building awareness. These include a learning strategy, guidance related to integrated decision-making, and development and implementation of the EMS.

• give priority to adopting periodic self-assessment and management review practices (CESD Report 1.71, May 1999)

  Our audit team has been briefed on SD, has prepared audit criteria for SD Strategy reviews, and is developing a program for periodic assessment of progress on the EMS and SD Strategy implementation.

• adopt common performance measures (CESD Report C8, May 1999)

  The updated SD Strategy supports the co-ordinated federal plan for greening operations and will continue to work with others to adopt common performance measures where feasible. Our action plan adopts many of the performance measures developed by the interdepartmental Committee on Performance Measures for Sustainable Government Operations (CPMSGO).

• assess the first SD Strategy (CESD Report, December 1999)

  The updated SD Strategy is based upon results of a management review of our first SD Strategy.

• focus efforts where the CCRA can make the biggest difference (CESD Report, December 1999)

  The updated SD Strategy has focused efforts on achieving substantive results in our operations and exploring further opportunities to contribute to SD through our programs. We will achieve these results by continuing to build the SD capacities of our management team and employees, operations, and programs.

• In the next set of SD Strategies, all departments should clearly articulate the scope of their commitment to greening operations and identify who will measure, report, monitor, and achieve results for each environmental aspect applicable to their operations. (CESD Report 2.67, May 2000)

  The updated SD Strategy defines the scope of the commitment to greening operations in the action plan. It also defines responsibilities for measuring, reporting, monitoring, and achieving results in the implementation plan.

• pursue initiatives in leased as well as owned facilities, and clearly articulate the scope of the commitment to greening operations in leased and owned facilities. The tenant's and owner's responsibilities should be identified. (CESD Report 2.88, May 2000)

  The updated SD Strategy commits to pursuing solid waste and energy initiatives in leased facilities, in collaboration with service providers such as PWGSC.

• management systems to support clear performance information to Parliament (CESD)

  The updated SD Strategy sets specific, measurable targets wherever possible and commits to continuing to close the gaps in our performance measurement system.

• fully implement all elements of the performance measurement framework on all applicable environmental aspects pertaining to greening operations in buildings and facilities by the fall of 2001 (CESD Report 2.87, May 2000)

  The updated SD Strategy includes the commitment to demonstrate that we have fully implemented a performance measurement framework for priority aspects, such as storage tanks and ozone depleting substances, by March 31, 2002.

  We will continue to work in earnest on closing gaps in the performance measurement framework for all other environmental aspects pertaining to our operations.

• relate the strategy more effectively to the people who will implement it (internal consultations)

  The updated SD Strategy outlines four goals that should help communicate SD responsibilities related to managers, employees, operations, and programs.

• increase efforts to collaborate (Leaders' Forum)

  The updated SD Strategy commits to collaborating with other government departments in a number of areas:

  • the federal climate change initiative;
  • implementation of common performance measures; and
  • support of the Sustainable Development in Government Operations: A Coordinated Approach.
    
• place greater emphasis on compliance issues (Board of Management)

  The updated SD Strategy commits to develop and implement environmental management programs to provide compliance assurance for:

  • the renewed Canadian Environmental Protection Act, (CEPA), March 31, 2000, and its impacts on federal real property practices;
  • Federal Halocarbon Regulations, CEPA, Part IV, July 1, 1999, that regulates the end-use of ODS and halocarbon alternatives (the regulation applies to refrigeration, air-conditioning, solvent cleaning, and fire protection systems);
  • the Canadian Environmental Assessment Act (CEAA) which requires federal departments to carry out an environmental assessment on projects and undertakings subject to the Act; and
  • draft Policy on Accounting for Costs and Liabilities Related to Contaminated Sites, which requires annual reporting on costs related to the management and remediation of environmentally contaminated sites when contamination occurs, if the government is obligated, under certain conditions, to incur such costs.

Appendix 3: Consultations

Consultations are a key tool in the government's commitment to open, and responsible government. Current standards for environmental management systems also recognize the importance of discussing any proposed changes or new initiatives with the people and groups affected. In the case of greening operations, this means chiefly the employees of your department. ... Major consultations will likely not be necessary for most operational issues. ... [except]...where a proposed change to your operations may have a significant impact on external stakeholders.... (Directions on Greening Government Operations, page 6)

Our SD Strategy and action plan for 2001-2004 relates primarily to internal, operational issues and opportunities. As a consequence, our consultation plan focused on internal stakeholders who would be most affected by the strategy.

At the same time however, we are interested in hearing the views of our clients and external stakeholders. We are interested in knowing where there might be further opportunities to contribute to SD or to help clients contribute to environmental protection, social development and/or economic growth. With this in mind, we participated in interdepartmental consultations with external stakeholders over the past year. The consultation processes and relevant feedback are summarized below.

Internal consultations

The CCRA has a network of SD representatives at senior management level in all branches and regions. In addition, most branches and regions have established SD committees or working groups responsible for obtaining input from all areas of their branch or region to help develop the SD Strategy. The committees also monitor and report on implementation.

The SD committees actively participated in five phases of the update process between December 1999 and September 2000. The consultations invited input into the process for updating the SD Strategy, the assessment of the 1997 SD Strategy, an update of our SD impacts and issues, the development of goals, objectives, and action plan commitments, and the review of the draft strategy.

We used a variety of vehicles to gather meaningful input including questionnaires, discussion papers, draft documents, committee meetings, briefings, and one-on-one meetings.

What we heard confirmed that we were on the right track with the 1997 SD Strategy. However, we also learned that we need to connect the people to the strategy through training, awareness, and clearly defining roles and responsibilities.

The feedback we received during the consultations was used to scope the SD Strategy, and define the goals, objectives, and targets that would be pursued over the next three years. Feedback was summarized and provided to stakeholders at each stage of the consultation process. All results have been consolidated into a consultation feedback document that is available to interested stakeholders.

The EMS committee, consisting of representatives from the regions and Headquarters' administration areas, also contributed to confirming our significant environmental aspects and to refining goal 3 commitments in the action plan.

In June 2000, the concept for the SD Strategy was taken to the CCRA Tax Directors' Forum in Penticton, British Columbia. A presentation and workshop on SD confirmed that our tax managers feel our most important SD opportunities in the tax program are reducing paper consumption and waste. They suggested that the SD Strategy take a very practical approach, focusing on awareness building and engaging employees.

As part of the launch of the SD Strategy, we will implement a communications strategy that will raise awareness of SD with employees and encourage on-going dialogue on our SD initiatives. In this way, we hope to facilitate a process of on-going consultations with employees. The feedback we receive will be used to help strengthen the SD Strategy as we implement it during the next three years; it will also be used to strengthen planning for SD Strategy 2004-2007.

External consultations

In April 2000, we participated in the Leaders' Forum on Sustainable Development. The event brought together federal government and non-government leaders to discuss the sustainable development challenges and opportunities facing Canada. In attendance were some 60 participants, including Deputy Ministers, Assistant Deputy Ministers, Presidents, and CEOs of Canadian business and industry, leading academics, and leaders of non-government organizations, environmental groups, Aboriginal organizations, and think tanks.

The purpose of the Forum was "to generate advice for federal departments on the formulation of their Sustainable Development Strategies."

Relevant messages for all federal participants were that stakeholders want to see Government departments focus their efforts, work together, and advance SD without making the challenges associated with this unduly complex. Stakeholders expressed a common desire to have the federal government:

• articulate a vision, goals, and objectives for sustainable development;
• establish focus and co-ordinate activities; and
• engage Canadians in decision-making processes.

We used this information to develop an action plan that reflects our commitment to work with other Government departments in a co-ordinated manner on common goals and objectives, and to integrate SD into our existing consultations where appropriate.

As part of our commitment to work with other government departments on issues of common interest, we also participated in the April 2000 SD Strategy consultations conducted by Public Works and Government Services Canada (PWGSC). PWGSC is a major service provider for the CCRA in terms of real property management, procurement, and telecommunications and informatics management.

The purpose of participating was twofold: to provide PWGSC with input on proposed directions for their next SD Strategy, and to explore opportunities to align our commitments to contribute to the overall federal greening initiative.

On-going consultations with external stakeholders

Our organization has a well-established and extensive network of special interest groups and advisory committees related to our business lines. In the interest of efficiency, we have been pursuing the concept of integrating consultations on SD into regular consultations with these stakeholder groups, as appropriate. It is our belief that if SD is to be integrated into the way we do business, then relevant consultations should involve discussion on all aspects of SD.

We are in the early stages of pursuing the integrated consultations approach, which relies on a high level of awareness and understanding of SD issues and opportunities. The next three-year term of the SD Strategy will see increased efforts on this objective.

Appendix 4: Our SD issues, opportunities, and constraints

An issue scan is a self-assessment of an organization's policies, programs and operations in terms of their impact on sustainable development. It is a useful process that helps identify the implications of the organization's activities for SD, opportunities for, and constraints to, the advancement of SD by the organization. (A Guide to Green Government, p. 20)

The CCRA conducted an issue scan for its first SD Strategy, and again for the update of the 1997 SD Strategy. The purpose was to identify any significant SD issues arising from program and operational activities, particularly as a result of the change to agency status.

Each branch was asked to assess potential impacts of their key activities on one or more of the shared federal goals and objectives for sustainable development. These include:

• sustaining our natural resources;
• protecting human health and ecosystems;
• meeting international obligations;
• promoting equity; and,
• improving our quality of life and well-being.

While we recognized that our activities have an impact on most of these objectives, we also took into account the amount of control we have over results or outcomes in each area. The result of the scan confirmed that, at present, we have the greatest opportunity to affect gains in SD in the areas of sustaining natural resources and protecting ecosystems, and in relation to our internal operations.

The additional authorities invested in the CCRA as a result of the transition to agency status give us greater flexibility to achieve environmental excellence in our internal operations which includes:

• meeting or exceeding federal environmental statutes and regulations;
• implementing environmental management systems; and
• incorporating best practices to improve environmental performance in procurement, construction and operation of buildings, fleet management, and land use management.

Our SD issues

In order of immediacy, the SD issues to be addressed in our updated SD Strategy are:

1. Demonstrating leadership and commitment to SD. As with all programs that introduce change to a organization, SD requires time, senior management commitment, resources, and a strong management framework to be successful.
   
2. Engaging and supporting managers and employees by increasing SD awareness, enabling skills development, and promoting commitment to achieving SD outcomes.

   Raising awareness, understanding, and commitment within the organization at all levels is essential to make demonstrable advances on SD. The CCRA is a large, complex, and decentralized organization with a diverse array of programs. These factors can sometimes challenge the effective co-ordination and management of horizontal issues, such as SD. Management and employees need to develop the skills and understanding that produce optimal SD outcomes.

   In addition, more effective internal communications across the organization, including the sharing of "lessons learned," is needed to increase the prospects for reaching SD targets and to produce operational efficiencies and other benefits consistent with SD.
   
3. Intensifying efforts to reduce environmental impacts related to internal operations that include the following aspects and sub-aspects:
   • Procurement: contracting, warehousing, green specifications, green products and services;
   • Paper consumption: use of paper and life cycle assessment;
   • Solid waste management: reuse, reduce, recycling, and disposal options;
   • Land use management: building renovation, design, construction and demolition, leasing, space optimization, environmental assessments, reuse of goods, land purchase and disposal, site remediation; and the use, maintenance, repair, disposal and replacement of fuel storage tanks;
   • Hazardous materials management: use and storage, disposal, clean-up and emergency response;
   • Energy conservation: the selection, use and maintenance of heating, ventilating and air-conditioning (HVAC) systems, and use of electricity;
   • Water conservation and quality;
   • Fleet management: use of vehicles, maintenance, repair and disposal; and
   • Ozone depleting substances (ODS): use of ODS, maintenance, repair and disposal of equipment.
   
   
4. Strengthening and modernizing management systems for environmental aspects and ensuring that SD is an integral part of the management practices of the organization (e.g., in risk management, performance management, human resource management, and corporate administration). This must:
   • close gaps in our existing environmental and SD practices by applying greater discipline and control to management and accountability processes; and
   • strengthen our performance measurement systems by collecting baseline information, defining roles, responsibilities and accountabilities, documenting processes, adopting common performance measurements, defining achievable targets for operational areas, developing systematic review and reporting processes and ensuring continuous improvement.
   
   
5. Developing opportunities to demonstrate leadership and promote environmental excellence by greening external program delivery.

   To maximize our contribution to the Government's objectives for SD and fully apply SD policies and practices across our organization, SD thinking needs to be applied to the planning process of all areas of our business activity, internal operations, and external program delivery.

Our SD opportunities

1. Operations: Getting our house in order is currently the most tangible and readily understood opportunity for the CCRA to contribute to SD. Through efficient and environmentally responsible management of our operations, we can contribute to the economy, quality of life for employees and Canadians, and environment.
   
2. The CCRA is the second largest organization in the federal government. We have a substantial workforce made up of energetic and enthusiastic employees that have demonstrated a great capacity to effect significant change. Equipped with SD skills and understanding, the potential of our employees to contribute their utmost is tremendous.
   
3. The CCRA has a vast network of clients and stakeholders. Our mandate does not provide us with the opportunity to change public policy directly. However, by virtue of our extensive working relationships inside and outside of government, we have the opportunity to exercise considerable influence that could impact SD outcomes.
   
4. Leadership and modernizing management systems: The CCRA has the potential to realize significant benefits from stronger environmental and SD management, for example:
   • Reduced potential environmental risks;
   • Enhanced compliance assurance for senior management and the Board of Management;
   • Enhanced corporate image in an increasingly global and competitive world; and
   • Increased value by building positive relations with employees, clients, communities, regulators, non-government organizations, and the media.

Our constraints

1. The size of our workforce: While an opportunity on the one hand, the size of our work-force constrains the organization's ability to quickly coordinate and mobilize action.
   
2. Change fatigue: The CCRA has undergone significant change in the last six years. In 1992, two separate departments were consolidated into a single department. In 1996, a new wave of change was introduced as the Department prepared to move to agency status. Revenue Canada became the CCRA on November 1, 1999. Implementing major structural changes while continuing day-to-day operations absorbs significant energy and resources, often at the expense of important initiatives such as SD that have a longer horizon.
   
3. Decentralization: The small size and remote location of many of our operations challenges the organization's overall ability to co-ordinate initiatives and promote consistency in the application of standards.
   
4. Resources: The availability of resources, human and financial, is a major constraint affecting the speed at which initiatives can be implemented.
   
5. Technology: While technology offers the promise of resource efficiency, adopting and integrating new technology requires an enormous investment of time and energy. For example, the corporate administration system (CAS) has the potential to minimize the resource requirements for monitoring environmental performance. However, the initial focus in designing and developing the system has been on its financial and human resource components.

Appendix 5: Our SD roles and responsibilities for greening our operations

When considering operations, departments have been directed [to consider] the variety of roles a department may play (consumer, responsible citizen, facilitator, regulator), and some of the potential implications and opportunities those roles present in greening operations. (Directions on Greening Government Operations, p. 5)

In the next set of sustainable development strategies . . . all departments should clearly articulate the scope of their commitments to greening operations and identify who will measure, report, monitor, and achieve results for each environmental aspect applicable to their operations. (May  2000 Report of the CESD, 2.67, Chapter 2)

The following describes some of the primary roles that we play, and the responsibilities and potential partnership opportunities these roles present in greening our operations. We outline, as clearly as possible, our expectations with regard to those with whom we will work to achieve our commitments. These expectations will be further defined on a project-by-project basis.

As a custodian and landlord, we acquire, operate, maintain, and dispose of facilities and real property according to operational requirements. Our primary responsibilities and opportunities include:

• meeting or exceeding all applicable federal regulations, guidelines, and policies;
• using a pollution prevention approach to manage environmental issues and opportunities; and
• emulating best practices from the public and private sectors.

As a leaseholder, we acquire space and accommodate our employees and operations according to operational requirements. Our primary responsibilities and opportunities include:

• negotiating the inclusion of environmental protection clauses in lease agreements that will help us achieve our SD commitments;
• working with the building owner or service provider to establish SMART targets and plans to achieve energy efficiency, emission reductions, and water conservation;
• implementing greening initiatives to achieve targets;
• regularly reviewing performance results with the building owner and developing corrective measures as required; and
• reporting on the impact of our operational initiatives.

As an occupant of space or a tenant, we establish operational requirements for accommodations and are responsible for conducting our operations in the most environmentally responsible way possible. Our opportunities for greening operations in leased facilities are contingent on cooperation of the service provider (PWGSC or private sector landlords). Our primary responsibilities, opportunities, and expectations include:

• working with service providers to ensure that lease agreements include environmental provisions that support our SD commitments;
• working with service providers to establish SMART targets and plans to achieve energy efficiency, emission reductions, and water conservation;
• implementing greening initiatives to achieve targets;
• regularly reviewing performance results with service providers for annual reporting purposes, and developing corrective measures as required; and
• reporting on the impact of our operational initiatives annually in our Departmental/Annual Performance Report.

As a consumer of products and services, the CCRA can maximize environmental and financial returns. Our primary responsibilities and opportunities include:

• practicing the 3 R's, with emphasis on reducing consumption;
• promoting environmentally and financially responsible procurement of goods and services;
• incorporating specifications for products and services which are environmentally responsible, consistent with international trade obligations;
• purchasing alternative transportation fuels (ATF), and vehicles that use ATFs;
• conserving energy in the fleet;
• investing in energy and water efficiency in buildings and using alternative energy;
• obtaining savings from solid waste reduction and earnings from recycling programs;
• investing in and promoting employee action to further environmental goals;
• adopting environmentally responsible human resource management policies; and
• optimizing space wherever possible.

As a corporate citizen, we manage risks from the past and put in place management systems to avoid future risks. Our primary responsibilities and opportunities include:

• complying with federal laws;
• implementing pollution prevention practices;
• taking into account provincial environmental standards, as appropriate;
• assessing the environmental impact of projects and programs;
• monitoring environmental performance;
• supporting training programs and environmental literacy; and
• re-enforcing ISO guidelines for environmental management systems.

Appendix 6: Glossary of terms

Canadian Environmental Assessment Act (CEAA):Requires that proponents of a federal project assess any potential environmental impacts early in the planning process. The Act outlines the requirements of the environmental assessment process and stipulates that federal authorities cannot allow a project to proceed until an environmental assessment is completed and if it is determined that environmental effects are likely to be significant.

Canadian Environmental Protection Act (CEPA):An act respecting pollution prevention and protection of the environment and human health in order to contribute to sustainable development.

Climate Change:A warming of the Earth's atmosphere caused by increases in the atmosphere of certain gases, commonly known as `greenhouse' gases, that absorb the radiation emitted by the Earth, thereby retarding the loss of energy from the system to space.

Code of Environmental Stewardship:The federal government's commitment to support the principle of sustainable development in all aspects of its operations and activities.

Environmental Aspect:An element of an organization's activities, products, or services that can interact with the environment, such as paper use or energy use.

Environmental Assessment:An assessment of the effects of proposed projects on the bio-physical environments as well as on the social and economic environments of the people to be affected. It communicates information and proposes preventative or corrective measures to reduce undesirable changes in the natural environment, such as those that a proposed action or development may cause.

Environmental Management Program (EMP):Programs designed to manage the achievement of objectives and targets for specific environmental aspects of operations under the umbrella of an organization's environmental management system. An EMP consists of:

• schedules, resources, and responsibilities;
• relevant legal and other requirements;
• baseline information;
• performance measures;
• appropriate operational procedures;
• training and awareness; and
• monitor, review, and improvement.

Environmental Management System (EMS):An EMS is that part of the overall management system that includes organizational structure, planning activities, responsibilities, practices, processes, procedures and resources for developing, implementing, achieving, reviewing, and maintaining the environmental policy.

Environmental Policy:A statement of intentions and principles in relation to an organization's overall environmental performance. The policy provides a framework for action and for setting environmental objectives and targets.

Federal Buildings Initiative (FBI): A voluntary program developed by Natural Resources Canada to help government departments and agencies to improve the energy efficiency of their facilities.

Greening of Government Operations: An initiative aimed at establishing guidelines for all federal departments on how to integrate environmental considerations into the management of their operations.

Integrated Decision-Making:Reflects the linking of economic, environmental, and social considerations with one another and with government policy.

ISO 14001:An internationally accepted benchmark for environmental management established by the International Organization for Standardization.

Ozone Depleting Substance (ODS): A substance that reduces levels of stratospheric ozone that absorbs ultraviolet radiation. ODS may be found in air conditioning, refrigeration, and fire suppression systems.

Performance Measurement Framework: Links an organization's objectives, actions, and results. The framework defines the scope and direction of a management plan, baseline data, a measurement system, targets, reporting requirements, and establishes a system for reviewing and improving performance.

Pollution Prevention: The use of processes, practices, materials, products, or energy in a manner that minimizes the creation of pollutants or wastes and reduces overall risk to human health or the environment.

`SMART' Targets: Targets that are specific, measurable, achievable, results oriented, and time-bound.

Sustainable Development: Development that meets the needs of the present without compromising the ability of future generations to meet their own needs (Our Common Future, 1987).

Sustainable Development in Government Organizations (SDGO): A Coordinated Approach: A government-wide initiative to set common directions for that component of federal sustainable development strategies that deals with the greening of government operations.

Appendix 7: Crosswalk between SD Strategy 1997 and SD Strategy 2001-2004

SD is a process of continuous improvement. Each update of the SD Strategy is intended to build on the successes and learning experiences of the previous strategy. The following crosswalk was developed to show the relationship between our new SD commitments and those made in the 1997 SD Strategy.

The crosswalk identifies new commitments, as well as commitments from the 1997 SD Strategy that have been either achieved, deleted, or modified. This is intended to help CCRA employees and managers see the relationship between the old and new plans; it is also intended to help update the CESD database that was developed to track progress on our commitments.

Comments/Suggestions

In the interest of continual improvement, we welcome your comments and suggestions on our Sustainable Development Strategy 2001-2004 and action plan.

By email: sd.dd@cra-arc.gc.ca

By mail:

Sustainable Development Division
Real Property and Sustainable Development
Canada Customs and Revenue Agency
320 Queen Street, Tower A, 7th Floor
Ottawa, Ontario
K1A 0L5