climate-resilience-federal-assets-services-1.pdf

30th Jun 2026

REPORT OF THE COMMISSIONER OF THE ENVIRONMENT AND
SUSTAINABLE DEVELOPMENT TO THE PARLIAMENT OF CANADA
ON BEHALF OF THE AUDITOR GENER AL OF CANADA
2026
Climate Resilience of
Federal Assets and Services
INDEPENDENT
AUDITOR’S REPORT

Performance audit reports
This repor t presents the results of a per formance audit conducted by the Of fice of the Auditor General of Canada
(OAG) under the authorit y of the Auditor General Act .
A per formance audit is an independent, objective, and systematic assessment of how well government is
managing its activities, responsibilities, and resources. Audit topics are selected on the basis of their significance.
While the OAG may comment on polic y implementation in a per formance audit, it does not comment on the merits
of a polic y.
Per formance audits are planned, per formed, and repor ted in accordance with professional auditing standards and
OAG policies. They are conducted by qualified auditors who
• establish audit objectives and criteria for the assessment of per formance
• gather the evidence necessary to assess performance against the criteria
• repor t both positive and negative findings
• conclude against the established audit objectives
• make recommendations for improvement when there are significant differences between criteria and
assessed performance
Per formance audits contribute to a public ser vice that is ethical and ef fective and a government that is
accountable to Parliament and Canadians.
This publication is available on our website at w w w.oag-bvg.gc.ca .
Cette publication est également offerte en français.
© His Majest y the King in Right of Canada, as represented by the Auditor General of Canada, 2026.
Icons for United Nations’ Sustainable Development Goals are used with permission.
The content of this publication has not been approved by the United Nations and does not reflect the views of the
United Nations or its of ficials.
Cat. No. FA1-26/2026-1-3E-PDF
ISBN 978-0-660-98602-9
I S S N 2 5 61-18 01
Cover photo: shaunl/Gettyimages.ca

iii
At a Glance
Overall message
Overall, the Treasur y Board of Canada Secretariat ’s oversight of the Greening Government Strategy to
enhance the climate resilience of federal assets and ser vices had significant gaps, and the 3 selected
depar tments examined had been slow to take action to advance this priorit y. Climate resilience is the abilit y
to prepare for, adapt to, and recover from climate change and extreme weather. The lack of progress in this
area undermines the protection of federal assets, such as bridges, roads, buildings, harbours, and other
assets and ser vices under federal control, jeopardizing the nation’s abilit y to safeguard essential ser vices in
the face of accelerating climate change.
Early versions of the strategy included commitments and objectives for all depar tments and agencies to
take actions to assess and reduce climate change risks by 2022. In 2024, af ter government organizations
failed to meet these original commitments and objectives, they were replaced by long-term commitments
to enhance climate resilience by 2035 and beyond, without any interim targets to guide implementation and
corrective action.
At the organizational level, National Defence, Public Ser vices and Procurement Canada, and Fisheries and
Oceans Canada, which jointly managed 67ybRIWKHYDOXHRIWKHIHGHUDOJRYHUQPHQt ’s physical assets, made
limited progress in translating climate risk assessments into meaningful action. Furthermore, although
the Treasur y Board of Canada Secretariat provided some guidance and tools to suppor t depar tments and
agencies, its framework for measuring and monitoring was weak, and it had not publicly repor ted on the
strategy ’s climate-resilience commitments and objectives during the first 8 years. These gaps hindered
informed policy decision making and diminished accountability.
By strengthening the resilience of its own assets and ser vices, the federal government can help protect
communities, reduce long-term costs, maintain essential ser vices, and reduce impacts on populations at
risk across Canada. Immediate and ongoing action is imperative to increase the resilience of federal assets
and ser vices.

iv
Key facts and findings
• The federal government manages the largest portfolio of non -financial
assets in Canada with more than 30,000 buildings, 20,000 engineering
assets, and 40,000 fleet assets. The Treasur y Board of Canada Secretariat
estimated that the replacement value of these assets would be in the order
of $100 billion.
• Extreme weather poses growing risks to federal assets, such as small craf t
harbours, which play a vital role in suppor ting the safet y, economic vitalit y,
and social fabric of fisheries-based communities.
• As of 2024 –25, 3ybRIWKHIHGHUDOJRYHUQPHQt ’s critical assets that were
identified as being subject to significant risk had climate-resilience plans
in place.
See Recommendations and Responses at the end of this repor t.

v
Table of Contents
Introduction 1
Background ……………………………………………………………………………………………………………………………. 1
Focus of the audit
………………………………………………………………………………………………………………….. 7
Findings and Recommendations 8
The Treasury Board of Canada Secretariat led the Greening Government Strategy,
but its oversight of climate resilience had significant gaps
………………………………………………….. 8
The secretariat ’s guidance and tools had several gaps ………………………………………………………….. 10
The secretariat ’s framework for measuring and monitoring progress was weak …………………… 12
The secretariat failed to report publicly on climate resilience during
the strategy ’s first 8 years ……………………………………………………………………………………………………… 15
The federal government made limited progress in taking actions to
enhance climate resilience
…………………………………………………………………………………………………… 16
Previous climate-resilience commitments were unmet, and important
challenges persist, threatening the achievement of long-term commitments ………………………..17
Despite assessing risks, National Defence, Public Ser vices and Procurement Canada,
and Fisheries and Oceans Canada made limited progress in translating those
assessments into meaningful action
……………………………………………………………………………………… 20
Conclusion 25
Subsequent Event 25
About the Audit 26
Recommendations and Responses 33
Appendix—Text Descriptions of Exhibits 37

Climate Resilience of Federal Assets and Ser vices
Page 1 of 41
Introduction
Backg round
Greening Government
Strategy
1. Canada’s climate is changing rapidly with widespread
impacts such as more frequent and devastating events like heat
waves, floods, droughts, and wildfires. More frequent and severe
climate change–related extreme weather events are resulting in
increasing damages to homes, buildings, and infrastructure, with
significant implications for livelihoods and the broader economy.
Certain populations, including Indigenous peoples, seniors,
children, low-income populations, and people with disabilities,
are most at risk of being harmed by climate change. These groups
are more susceptible to being impacted by climate-related disasters
like wildfires, floods, and extreme weather events because of factors
such as having a closer connection to the natural environment, living
in northern or remote communities, or having challenging living or
health conditions.
2. Adaptation is the process of making adjustments to manage
climate risks, while resilience is the capacity to withstand, respond
to, and recover from climate change impacts. Taking actions to
enhance resilience is essential to protecting communities across
Canada, and the federal government plays a pivotal role by acting
on its own operations—for example, by protecting its assets
(Exhibit 1 ). Improving the resilience of the federal government ’s
assets to support the continuity of essential ser vices and reduce
the social and economic burden on populations at risk would
contribute to a more equitable and resilient Canada. Unlike reducing
greenhouse gas emissions that can be measured directly, climate
resilience is more complex to quantif y.
3. The Treasur y Board of Canada Secretariat launched the
Greening Government Strategy in 2017 with an aim of having the
government ’s own operations achieve net-zero emissions by 2050,
and it made an initial key commitment to be a global leader in
resilient government operations. The secretariat was responsible
for leading the strategy to help the federal government reduce its
environmental impact and transition to low-carbon, climate-resilient
operations. The success of the implementation of the strategy relies
on the actions of departments and agencies across government.

Climate Resilience of Federal Assets and Ser vices
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Exhibit 1 —Federal assets, ser vices, and activities were subject to various climate risks
Read the Exhibit 1 text description
4. Enhancing climate resilience means minimizing the risk
of disruption to critical government assets, ser vices, and activities
and the costs associated with climate impacts. To illustrate,
the 2024 Jasper National Park wildfire devastated one of Canada’s
most visited protected areas ( Exhibit 2 ) and caused $1.3 billion in
insured losses, which was a portion of the total cost of the event.
Permafrost
degradation Increased
temperatures More frequent
extreme weather events Increase in forest
fires and pests Sea-level rise and
coastal erosion Loss of biodiversity
and changes in
animal distribution
Federal assets, services, and activities
National
Defence Public Services and
Procurement Canada
Fisheries and Oceans
Canada Other departments
and agencies
• Military equipment
(e.g., ships, airplanes, vehicles)
• Buildings and infrastructure (e.g., storage facilities, roads)
• Services (e.g., domestic security,
counterterrorism)
• Buildings and infrastructure (e.g., wharves, lighthouses)
• Services (e.g., scientific research,
search and rescue) • Buildings and infrastructure
(e.g., office space, bridges, highways,
heritage sites)
• Services (e.g., procurement, pension
administration, management and
maintenance of property)
• National parks, research laboratories, etc.
• Services (e.g., emergency
management, federal policing, food
safety, oversight of transportation
infrastructure)

Climate Resilience of Federal Assets and Ser vices
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Exhibit 2 —Extreme climate-related events such as the Jasper National Park wildfire caused
important damage to federal assets
Jasper National Park is part of the Canadian Rocky Mountain Parks, a UNESCO World Heritage
Site, and a vital location for scientific research, wildlife conser vation, and Indigenous cultural
resources and sites.
Starting in July 2024, a wildfire swept through Jasper National Park and the adjacent townsite,
marking one of the most destructive and costly climate-related disasters in Canadian histor y.
The fire affected 33,000 hectares of the Athabasca Valley, destroyed approximately one third
of the Jasper townsite, including more than 350 properties, and led to evacuations across
the region.
The emergency response had significant human consequences involving more than 300 Parks
Canada personnel, multiple aircraft, heav y equipment, and 173 fire crew personnel. During
the event, 1 firefighter lost his life. The event also involved National Defence providing more
than 240 personnel over a 23-day deployment. Timely action to increase the resilience of
federal assets and ser vices and to adapt to changing climate and extreme weather is critical
to protect the health, safety, and livelihood of Canadians.
Sustainable
development
principles in Canada
5. The Federal Sustainable Development Act and the
Auditor General Act set out several principles to guide sustainable
development decision making in Canada. Our office has grouped
Jasper Wildf ire in July 2024
Photo: Parks Canada

Climate Resilience of Federal Assets and Ser vices
Page 4 of 41
them into 14 principles and created icons to symbolize them that we
consider in our environment and sustainable development audits.
The subject matter of this audit relates to:
• Principle 1—integrating environmental, economic, and social
factors in planning and decision making
• Principle 7—respecting intergenerational equity and the needs
of future generations
• Principle 8—using resources efficiently
These principles and the list of all 14 sustainable development
principles are in the following figure.
Sustainable development principles in Canada
Principle 1
Integrating environmental,
economic, and social factors in
planning and decision making 1 Principle 1 Integrating environmental, economic, and social factors in planning and decision making Principle 2
Protecting human
health 2 Principle 2
Protecting human health
Principle 3
Protecting ecosystems and
showing respect for nature 3 Principle 3 Protec ting ecos ystems and showing respec t for nature Principle 4
Meeting international and
domestic obligations 4 Principle 4 Meeting international and domestic obligations
Principle 5
Promoting
equity 5 Principle 5
Promoting equity Principle 6
Incorporating the polluter pays,
pollution prevention, and cost
internalization principles 6 Principle 6 Incorporating the polluter pays, pollution prevention, and cost internalization principles
Principle 7
Respecting intergenerational
equity and the needs of
future generations 7 Principle
7 Respecting intergenerational equity and the needs of future generations Principle 8
Using resources
efficiently 8 Principle 8 Using resources ef f iciently
Principle 9
Conserving cultural
heritage 9 Principle 9
Conserving cultural heritage Principle 10
Incorporating the
precautionary principle
!
10 Principle
10 Incorporating the precautionary principle
Principle 11
Promoting openness
and transparency 11 Principle 11 Promoting openness and transparency Principle 12
Affirming
Indigenous rights 12 Principle 12 Affirming Indigenous rights
Principle 13
Collaborating with interested
parties and supporting
public engagement 13 Principle 13
Collaborating with interested parties and supporting public engagement Principle 14
Developing strategies for
meeting objectives, using indicators
to report on progress, and promoting
continuous improvement 14 Principle 14 Developing strategies for meeting objec tives, using indicators to repor t on progress, and promoting continuous improvement
Principles related to this audit
Principles covered in this audit
Source: Adapted from the Federal Sustainable Development Ac t and the Auditor General Ac t

Climate Resilience of Federal Assets and Ser vices
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Roles and
responsibilities
6. Tr e a sury Board of Canada Secretariat. The secretariat
was responsible for providing leadership on the government-wide
implementation of the Greening Government Strategy, including
on achieving net-zero emissions, on climate resilience, and on the
greening of government operations. It was also responsible for
supporting the implementation of the strategy in different ways,
including by:
• leading and coordinating federal climate resilience and greening
government initiatives
• collaborating with departments and agencies to align Treasur y
Board policies and programs under the strategy
• integrating knowledge from other leading organizations and
sharing best practices
• tracking and publishing in a central location the government ’s
environmental performance information on the greening of
government operations to ensure oversight in accordance
with the strategy ’s commitments
• driving results to meet greening government
environmental objectives
7. Three selected departments. All federal departments
and agencies were responsible for implementing the Greening
Government Strategy in their operations. Departments and
agencies were responsible for appointing leads for developing
their departmental sustainable development strategies (which
include Greening Government Strategy commitments) and
appointing senior designated officials who were responsible
for ensuring that projects, real property, procurement, and material
were managed in a manner that enabled environmental objectives.
In 2024–25, the 3 selected departments’ assets represented 67ybRI
the value of the federal government ’s physical assets ( Exhibit 3 ):
• National Defence, comprising the Canadian Armed Forces
and the Department of National Defence. National Defence
managed its own real property, including militar y bases, and
provided ser vices and activities such as domestic security,
counterterrorism, and search and rescue operations.
• Public Services and Procurement Canada. This department
was the designated custodian of general-purpose office facilities
for the Government of Canada and managed a diverse real
property portfolio, including heritage sites and infrastructure
like bridges and highways. The department also had other roles,
such as federal procurement and pension administration.

Climate Resilience of Federal Assets and Ser vices
Page 6 of 41
• Fisheries and Oceans Canada. This department managed
some of its own real property, including research stations,
offices, and operational facilities. The department also
managed Canada’s fisheries and was responsible for
safeguarding its waters.
Exhibit 3 —In 2024–25, the 3 selected departments’ assets
represented 67ybRIWKHYDOXHRIWKHIHGHUDOJRYHUQPHQt ’s
physical assets
1
1 Physical assets are tangible capital assets of the Government of Canada.
Note: In 2025, it was announced that the Canadian Coast Guard, including physical assets (such as vessels and equipment) and employees, would transfer from Fisheries and Oceans Canada to National Defence.
Source: Based on information from the Public Accounts of Canada 2025
Read the Exhibit 3 text description
Government of Canada
Physical assets $115 billion
33%
All other
departments
and agencies $38 billion
45%
National Defence $52 billion
13%
Public Services and
Procurement Canada $15 billion
9%
Fisheries and
Oceans Canada $10 billion
Exhibit 3 —In 2024–25, the 3 selected departments’ assets
represented 67% of the value of the federal government ’s
physical assets
1
67%
$77 billion (total)
1 Physical assets are tangible capital assets of the Government of Canada.
Note: In 2025, it was announced that the Canadian Coast Guard, including physical assets (such as vessels
and equipment) and employees, would transfer from Fisheries and Oceans Canada to National Defence.
Source: Based on information from the Public Accounts of Canada 2025

Climate Resilience of Federal Assets and Ser vices
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Previous audits
8. Prior to the establishment of the Greening Government
Strategy, we conducted an audit on adapting to the impacts of
climate change in 2017, which found that most federal departments
and agencies had not taken appropriate measures to adapt to
climate change impacts by assessing and managing the climate
change risks to their programs, policies, assets, and operations.
In addition, the audit report noted that stronger federal leadership
was needed.
9. Furthermore, our 2025 report on Canada’s first national
adaptation strategy highlighted that the financial and human
costs of climate change and extreme weather events were
increasing rapidly and, in some cases, caused irreversible damage.
Furthermore, the return on investment for actions to enhance
climate resilience was significant. For example, as mentioned
in the National Adaptation Strategy, for ever y dollar spent on
those actions, between $13 and $15 could be saved.
Focus of the audit
10. This audit focused on whether the Treasur y Board of
Canada Secretariat led the Greening Government Strategy to
enhance the climate resilience of federal assets, ser vices, and
activities and whether the selected departments assessed climate
change risks and implemented actions to proactively enhance the
climate resilience of their assets, ser vices, and activities.
11. More details about the audit objective, scope, approach, and
criteria can be found in
About the Audit at the end of this report.

Climate Resilience of Federal Assets and Ser vices
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Exhibit 4 —Demand on the Canadian Armed Forces to respond to extreme weather events
nearly doubled ever y 5 years since 2010
The demand for the Canadian Armed Forces, under National Defence, to respond to extreme
weather events in Canada by helping provinces and territories ensure the safety of Canadians
had significantly increased since 2010.
National Defence indicated that the growing number of domestic operations in recent years
had a significant impact on its capabilities and capacity to respond to other duties in Canada
and internationally and to train. This increase in operations also took a toll on its members’
personal lives.
With climate-related events expected to increase in severity in the coming years, the number
of requests for militar y assistance will likely continue to grow. The 2025 budget earmarked
$81.8 billion over 5 years for the Canadian Armed Forces to bUHEXLOGUHDUPDQGUHLQYHVW
including $9 billion announced in June 2025. This represents a future opportunity for National
Defence to invest in prevention and actions to enhance climate resilience, including the
protection of its assets, such as buildings and infrastructure, and the procurement and
maintenance of equipment to ensure that Canada is better prepared for future emergencies.
Canadian soldiers conducting Hurricane Fiona damage assessment in Channel -Por t Aux Basques, New foundland and Labrador, in September 2022.
Photo: Corporal Braden Trudeau, National Defence

Climate Resilience of Federal Assets and Ser vices
Page 12 of 41
The secretariat’s framework for measuring and monitoring progress
was weak
Findings
22. We found that the Treasur y Board of Canada Secretariat
had not developed a comprehensive measuring and monitoring
framework to track progress toward the climate-resilience objective
and commitments of the Greening Government Strategy. For
example, we found that the secretariat did not develop interim
targets to determine whether the government was on track to meet
its long-term objectives and commitments. We also found that
the secretariat did not collect results on all commitments related
to climate resilience from all departments and agencies subject to
the strategy. In addition, we also found that the quality assurance
process for tracking was not robust.
23. In 2017, the strategy ’s objective for the federal government
to be a global leader in resilient operations had no established
timelines. Over time, the Treasur y Board of Canada Secretariat
had progressively clarified the strategy ’s overall climate-resilience
commitments and objectives in terms of precision and inclusion of
time-bound targets. However, the focus shifted from encouraging
departments and agencies to take resilience actions by 2022 to
having long -term commitments and objectives to enhancing
climate resilience by 2035 and beyond ( Exhibit 5 ). In our view,
this is concerning, as it did not convey a sense of urgency in
line with Canada’s commitment under the Paris Agreement to
undertake ambitious efforts to adapt to climate change and reduce
vulnerability to climate change.
24. We found that the recent shift to long-term objectives and
commitments was not accompanied by interim targets to guide
implementation and corrective action. This means that the federal
government and Canadians would not know whether planned
progress was on track and would not have the opportunity to adjust.
25. We found that the Treasur y Board of Canada Secretariat
established a mechanism to collect and compile results data
through an annual call letter and a reporting template. In 2024–25,
the secretariat collected data from 27 out of 100 (27ybGHSDUWPHQWV
and agencies subject to the strategy, focusing on those with real
property. In addition, 3 others reported voluntarily. However, we
found that since the beginning of the strategy, the secretariat had
not collected any resilience data for the remaining departments
and agencies or conducted an analysis to justif y its approach.

Climate Resilience of Federal Assets and Ser vices
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Exhibit 5 —Climate-resilience objectives and commitments shifted over time, reducing the
urgency to protect federal government assets and ser vices from climate change
Source: Adapted from the Greening Government Strategy, Treasur y Board of Canada Secretariat, 2017, 2020, 2022, and 2024
Read the Exhibit 5 text description
26. We also found that the secretariat was not collecting
results toward all the strategy ’s climate-resilience commitments,
such as for departments and agencies to add criteria to address
climate resilience in their high-value procurements by 2027.
Without tracking results toward this commitment, the secretariat
cannot assess the progress or lack thereof. This is important, as
the federal government is the largest public buyer in Canada and
is well positioned to leverage its procurement power to enhance
Canada’s climate resilience.
2 7. We found that the reporting template for
climate -resilience results was not designed to track progress
effectively. For example, departments were restricted to closed
answers such as bHV binitiated,” or bQR WRLQGLFDWHFRPSOHWLRQRI
a climate risk assessment. We found that the reporting template
did not require departments and agencies to describe incremental
progress. In addition, we found that some questions in the reporting
template were unclear, which led to inconsistencies. For example, we
found that National Defence reported a false positive result because
a question in the template was misinterpreted.
Exhibit 5 —Climate-resilience objectives and commitments shifted over time,
reducing the urgency to protect federal government assets and ser vices from
climate change
2021 2022 2024 2035
2017 2018 2019 2020 2023 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2036 2037 2038 2039 2040
Greening Government
Strategy version
Resilience objectives
and commitments
Canada to be a global leader
in government operations
that are resilient
Government of Canada will
transition to climate-resilient
operations
2017—First iteration
of the strategy
To enhance climate resilience,
the Government of Canada
will reduce significant climate
risks to
• critical assets, services, and activities by 2035
• remaining high-value assets, services, and
activities by 2040
Source: Adapted from the Greening Government Strategy, Treasury Board of Canada Secretariat, 2017, 2020, 2022, and 2024
2024
update
Assess risks to department
services and activities by
2021 and at regular
intervals thereafter
Take action to reduce risks
by 2022 and after each
assessment
2020 and
2022 updates
First iteration of the strategy
2020 and 2022
updates
2024 update

Climate Resilience of Federal Assets and Ser vices
Page 14 of 41
28. We found that the Treasur y Board of Canada Secretariat
had established a quality assurance process for tracking results.
However, the process was not robust. The process included
collecting senior-level signatures on data accuracy and conducting
spot checks of data for obvious errors and omissions. Despite
these efforts, we found inaccuracies and deficiencies:
• inaccurate tracking of results submitted by departments
and agencies (for example, the secretariat did not accurately
track completion of some of the departmental climate
risk assessments)
• gaps in documentation collected to validate data provided (for
example, missing senior-level sign-offs)
• no cross-departmental consistency checks
Recommendation
29. To comprehensively, clearly, and accurately measure
and monitor progress on the Greening Government Strategy, the
Treasur y Board of Canada Secretariat should improve the measuring
and monitoring framework by:
• defining clear interim targets or developing an approach to
course correct to ensure that actions to reach the objectives
are on the right path and to measure progress before
their end dates
• collecting both quantitative and qualitative data on
climate -resilience commitments annually for all the
departments and agencies with real property and periodically
for the remaining departments and agencies
• improving its quality assurance process including doing
cross -departmental checks to ensure data consistency and
reliability
• improving directions and targeted training on reporting
requirements and expectations to reduce inconsistencies
The secretariat’s response. Agreed.
See Recommendations and Responses at the end of this report for
detailed responses.

Climate Resilience of Federal Assets and Ser vices
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The secretariat failed to report publicly on climate resilience during the
strategy’s first 8 years
Findings
30. We found that despite repeated commitments, the Treasur y
Board of Canada Secretariat had not reported publicly on progress
toward the climate-resilience objective and commitments for the
first 8 years of the Greening Government Strategy. In contrast,
we found that the secretariat had reported results toward other
non -resilience commitments on its website since the inception of
the strategy in 2017.
31. In the absence of public reporting by the Treasur y Board
of Canada Secretariat, we found that the secretariat had relied on,
and did not consolidate, the information from other departments’
and agencies’ reporting. The complementar y climate-resilience
reporting included departmental sustainable development strategy
reports and reporting required by the Canadian Net-Zero Emissions
Accountability Act. However, we found that some departments
and agencies subject to the strategy reported on some actions
or indicators, some did not report on climate resilience at all, and
only half reported under the act. The lack of consolidated public
reporting on the strategy made it difficult for the people in Canada
to gain a clear understanding of progress and for decision makers
to identif y where more targeted efforts were needed.
32. We found that the Treasur y Board of Canada
Secretariat worked with Environment and Climate Change Canada
to integrate the climate-resilience commitments of the strategy
into the 2022–2026 Federal Sustainable Development Strategy. We
also found that the secretariat aligned the Greening Government
Strategy ’s resilience commitments with the United Nations’
Sustainable Development Goal 13 (Climate Action), which commits
to taking action to combat climate change, and with several of the
goal’s targets. However, it did not align the strategy with other
Sustainable Development Goals, such as Goal 11 (Sustainable
Cities and Communities), to demonstrate the contribution of
climate -resilience actions beyond climate.
Take urgent ac tion to
combat climate change
and its impac ts
Source: United Nations

Climate Resilience of Federal Assets and Ser vices
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Recommendation
33. To improve transparency and to equip decision makers with
relevant information regarding the climate resilience of federal
assets, ser vices, and activities, the Treasur y Board of Canada
Secretariat should ensure timely and public annual reporting on
all of the climate resilience–related commitments in the Greening
Government Strategy.
The secretariat’s response. Agreed.
See Recommendations and Responses at the end of this report for
detailed responses.
The federal government made limited progress in taking
actions to enhance climate resilience
Why this
finding matters
34. Meeting the climate resilience–related objectives and
commitments outlined in the Greening Government Strategy
required that federal departments and agencies take timely
action. Identif ying and assessing climate risks, prioritizing and
implementing actions to enhance climate resilience, and achieving
results take time. Although the strategy ’s objective to improve the
climate resilience of the federal government by 2035 and 2040 may
seem far away, planning, implementing, and monitoring the success
of the actions will require time and effort.
Context
35. As the costs of climate-related events continue to rise, delays
or the lack of proactive actions would increase the costs to Canadian
society. For example, the future costing report commissioned by
the Treasur y Board of Canada Secretariat found that climate change
was estimated to cost in the range of $3 billion to $8 billion annually
to the federal government by 2030 and in the range of $6.2 billion to
$13.5 billion annually by 2050. These estimated costs were calculated
using historical data adjusted to account for inflation, considering
several climate factors, and including program expenditures,
international assistance, and infrastructure costs.

Climate Resilience of Federal Assets and Ser vices
Page 17 of 41
36. The implementation of the strategy and of proactive
actions to enhance climate resilience depends on the actions of
departments and agencies across government. Effective climate
resilience requires a continuous improvement process that includes:
• initiating the climate risk assessment
• identif ying and assessing the climate risks and opportunities
• setting priorities and selecting actions to enhance
climate resilience
• implementing actions to enhance climate resilience
• monitoring the outcomes and adjusting course as needed
Previous climate-resilience commitments were unmet, and important
challenges persist, threatening the achievement of long-term commitments
Findings
37. We found that the Treasur y Board of Canada Secretariat
did not collect results from more than 70ybRIWKHGHSDUWPHQWV
and agencies subject to the Greening Government Strategy on
whether they took action to assess their departmental climate
risks by 2021 and to reduce their climate change risks by 2022.
For those that had reported, more than 40ybIDLOHGWRPHHWERWK
commitments (
Exhibit 6 ).
Exhibit 6 —The previous 2 resilience commitments were unmet
Source: Based on 2021–22 and 2022–23 data provided by the Treasur y Board of Canada Secretariat and collec ted from 26 and 27 depar tments and agencies, respec tively, of the 100 depar tments and agencies subject to the Greening Government Strategy
Read the Exhibit 6 text description
Percentage of commitment met Percentage of commitment unmet
Percentage
0% 20% 40% 60% 80% 100%
58% 42%
56% 44%
Departments and
agencies that took action to assess departmental climate risks by 2021
Departments and
agencies that took action to reduce departmental climate risks by 2022
Commitments

Climate Resilience of Federal Assets and Ser vices
Page 18 of 41
38. To measure progress toward climate-resilience
commitments, the Treasur y Board of Canada Secretariat had
developed 4 indicators to be mandatorily reported on: 3 focused on
processes, and 1 focused on action taken. These indicators included
assessing department-wide risks, assessing real property portfolios,
and assessing and developing resilience plans for critical assets at
significant risk. We found that among the departments and agencies
included in reporting in 2024–25, some progress had been made to
assess their departmental and real property climate risks. However,
limited progress had been made to reduce the climate risks
identified (
Exhibit 7 ). For example, the number of departments and
agencies that had taken actions to reduce risks remained unchanged
between 2023–24 and 2024–25.
Exhibit 7 —As of 2024–25, some progress was made by the federal
government on assessing climate risks, but limited actions were
taken to reduce them
Source: Based on 2024 –25 data provided by the Treasur y Board of Canada Secretariat from 30 of the 100 depar tments and agencies subjec t to the Greening Government Strategy (30 regarding
depar tmental results and 27 regarding real proper t y results)
Read the Exhibit 7 text description
Exhibit 7 —As of 2024–25, some progress was made by the federal
government on assessing climate risks, but limited actions were
taken to reduce them
Source: Based on 2024–25 data provided by the Treasury Board of Canada Secretariat from 30 of the 100
departments and agencies subject to the Greening Government Strategy (30 regarding departmental
results and 27 regarding real property results)
Assessments
by departments and agencies Actions planned or
implemented by
departments and agencies
Assessed
departmental climate risks 50%
Ongoing
40%
Completed
10%
Not initiated
Assessed
climate risks
to real property portfolio 59%
Completed
41%
Not
completed
Actions to reduce
departmental climate risks
73%
Ongoing
7%
Completed
20%
Not initiated
Developed a
resilience plan
for real property portfolio 33%
Completed
67%
Not
completed

Climate Resilience of Federal Assets and Ser vices
Page 19 of 41
39. We found that in 2024–25, one fifth of the departments
and agencies that reported results had either not clearly identified
critical assets or provided a confirmation that they had none. We
also found that more than 1,600 critical assets were identified.
However, only 2 departments had developed climate plans to
reduce climate risks, covering 3ybRIWKHFULWLFDODVVHWVNQRZQWR
be at significant risk (
Exhibit 8 ).
Exhibit 8 —As of 2024–25, 3ybbRIWKHFULWLFDODVVHWVRIWKHIHGHUDO
government identified as being subject to significant risk had
climate-resilience plans in place
Source: Based on 2024 –25 data provided by the Treasur y Board of Canada Secretariat from 30 of the 100 depar tments and agencies subjec t to the Greening Government Strategy
Read the Exhibit 8 text description
Unknown risk
1,623
critical assets
83% 12%
Significant risk identified
but not fully assessed
Significant risk assessed No resilience plan
Resilience plan
5%
97%
3% 275 at
significant risk
Exhibit 8 —As of 2024–25, 3% of the critical assets of the federal
government identified as being subject to significant risk had
climate-resilience plans in place
Source: Based on 2024–25 data provided by the Treasury Board of Canada Secretariat from 30 of the 100
departments and agencies subject to the Greening Government Strategy

Climate Resilience of Federal Assets and Ser vices
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Despite assessing risks, National Defence, Public Services and Procurement
Canada, and Fisheries and Oceans Canada made limited progress in
translating those assessments into meaningful action
Findings
40. All departments and agencies subject to the Greening
Government Strategy were required to complete risk assessments
of their assets, ser vices, and activities and take actions to
reduce identified risks to enhance climate resilience. We found
that the 3 selected departments had made some progress in
assessing climate risks; however, they had made limited progress
in implementing meaningful action ( Exhibit 9 ). We also found that
the 3 selected departments had different approaches to identif ying
their critical and high-valued assets, which led to inconsistencies.
In addition, we found that 2 of the 3 selected departments had not
reported accurately to the Treasur y Board of Canada Secretariat
in 2024–25 for 1 result.
Exhibit 9 —Three selected departments had made limited progress in achieving the
climate -resilience commitments
Read the Exhibit 9 text description
Exhibit 9 —Three selected departments had made limited progress in achieving the
climate-resilience commitments
Complete and up to date In progress Not started
All department
assets, services,
and activities
Real
property
Critical
assets
Selected departments
Risks to:
Public Services
and Procurement Canada NationalDefence Fisheries and
Oceans Canada
Assessment
Plan
Implementation
Assessment
Plan
Implementation
Identification
Assessment
Implementation

Climate Resilience of Federal Assets and Ser vices
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41. We found that all 3 selected departments’ assessments
of risks to their department ’s assets, ser vices, and activities
were in progress. We found that the departments had var ying
degrees of progress in planning and taking actions to enhance
climate resilience:
• National Defence had not completed its entire departmental
assessment. However, it completed high-level climate risk
assessments for the Royal Canadian Nav y, the Canadian
Armed Forces, and the Royal Canadian Air Force.
• Public Ser vices and Procurement Canada had completed an
assessment in 2018; however, it was not updated, despite
the 5-year renewal requirement. The assessment was not
followed by an implementation plan, and no monitoring
was undertaken to ensure that the identified actions to
enhance climate resilience were implemented.
• Fisheries and Oceans Canada had completed an
assessment in 2012 before the strategy was launched.
Although the department did not have a formal plan to update
the assessment, meaningful work had been completed to
understand department-wide climate risks, establish priorities,
and identif y actions to enhance resilience. However, this
progress was not reported to the secretariat.
42. We found inconsistencies among the 3 selected
departments in how critical and high-valued assets, ser vices,
and activities were interpreted. The Treasur y Board of Canada
Secretariat defined critical assets, ser vices, and activities but not
other terms, such as bPLVVLRQFULWLFDO bmajor procurements,” or
bKLJKYDOXHDVVHWVVHr vices, and activities.” For those terms, the
departments and agencies subject to the strategy had to rely on
their own interpretation.
43. We found that the 3 selected departments were at various
stages of identif ying their critical assets:
• National Defence initiated the process of identif ying its critical
assets in 2021, which was expected to be completed in 2022–23.
National Defence had not identified any of its critical assets by
the end of the audit period. However, it finalized the list of its
critical assets in early March 2026.
• Public Ser vices and Procurement Canada committed to
completing assessments by 2027 for all the assets it managed
and intended to retain by 2027, instead of focusing only on
those identified as critical. For example, as of 2024–25, the
department had completed assessments of 172 (63ybRI
the 271 assets that it managed. Further, the department
identified some critical assets, but this progress was not
reported to the secretariat.

Climate Resilience of Federal Assets and Ser vices
Page 22 of 41
• Fisheries and Oceans Canada used the Treasur y Board of
Canada Secretariat definition and highlighted that its list
of critical assets did not neatly fit the requirements. The
department initially focused on those assets that provided or
managed critical ser vices. For example, small craft harbours
were not identified as critical assets, although they were
important for coastal communities and the fishing industr y.
44. We used representative sampling to assess overall progress
in implementing actions to enhance climate resilience of assets
with completed climate risk assessments across the 3 selected
departments. We found that while climate risk assessments had
been undertaken, actions to reduce those risks to enhance climate
resilience were only in the planning stage or were just starting to
be implemented. Among the 43 items in our sample, we found that:
• National Defence had carried out high-level climate risk
assessments. However, all recommendations were too high level
and broad to trigger tangible actions.
• Fisheries and Oceans Canada had started to plan actions but
had made limited progress in implementing them.
• Public Ser vices and Procurement Canada had started to plan
and implement actions.
45. We found many assets that were vulnerable, such as some
small craft harbours, required immediate actions to withstand
future natural disasters (
Exhibit 10 ). We also found that some
proactive actions to enhance climate resilience taken by some
selected departments were not captured by the strategy reporting.
For example, some were driven by retrofits to address infrastructure
repair needs and did not result from the climate risk assessments of
these assets that were completed as part of the strategy (
Exhibit 10
and Exhibit 11 ).

Climate Resilience of Federal Assets and Ser vices
Page 23 of 41
Exhibit 10 —Many small craft harbour structures remained in vulnerable condition
In September 2022, Hurricane Fiona caused violent winds, torrential rainfall, and large waves.
This event resulted in loss of life, widespread power outages, and more than $800 million
in insured damages, impacting coastal communities, infrastructure, and businesses. This
included damage to 142 of the 184 small craft harbours in the path of Hurricane Fiona
managed by Fisheries and Oceans Canada. These harbours are critical to the commercial
fishing industr y, supporting more than 45,000 jobs directly and thousands more in
associated sectors.
Proactive actions to enhance climate resilience have been proven to be cost effective. For
example, we found that some harbours, such as the Cap -des -Caissie in New Brunswick, had
structures that had been reconstructed prior to Hurricane Fiona and that suffered little to
no damage (picture on the left) compared with those on the same site that had not been
upgraded (picture on the right).
In 2019, the replacement value of all the small craft harbours was estimated to exceed
$7.1 billion. We found that many small craft harbour structures remain in vulnerable condition.
Given that they are critical to the economic vitality, safety, and social fabric of many coastal
communities, particularly those dependent on the fisheries sector, this raises concerns about
the overall resilience and preparedness of Canada’s coastal infrastructure. Timely action
to ensure that federal assets are adapted to our changing climate and increasingly severe
weather events is not only an infrastructure priority—it is also a necessity to protect the
Canadian way of life.
Cap-des- Caissie small craf t harbour, New Brunswick
Photo: Fisheries and Oceans Canada, 2023
Cap-des-Caissie small craft harbour, New Brunswick
Photo: Of f ice of the Auditor General of Canada, 2025

Climate Resilience of Federal Assets and Ser vices
Page 24 of 41
Exhibit 11 —Alaska Highway: Actions to enhance climate resilience were not captured under
the Greening Government Strategy
The Alaska Highway is an important
transportation link connecting
Alaska, Yukon, and British Columbia.
It includes 57 bridges, more
than 2,100 culverts, and several pits
and quarries. Public Ser vices and
Procurement Canada is the custodian
for 835 km of the total 2,450 km.
The climate in northern Canada has
been warming 3 times faster than the
global average, resulting in permafrost
thaw, more frequent and damaging
extreme weather, and unpredictable
snow and ice conditions.
We found that Public Ser vices and
Procurement Canada had not carried
out a climate risk assessment under
the Greening Government Strategy for
this highway. However, we also found
that while planning road repairs for
the Alaska Highway, the department
considered climate resilience and was
implementing proactive actions, such
as installing bigger or more numerous
culverts to respond to increased
precipitation, changing the route to
avoid eroding shores, and so on. We
found that the department ’s efforts were not captured in the strategy ’s reporting. Timely
completion of climate assessments would support informed and timely decision making and
help ensure that the assets will withstand the changing climate.
Recommendation
46. To demonstrate climate leadership and enhance the
resilience of their assets, ser vices, and activities to climate change
and extreme weather events, National Defence, Public Ser vices and
Procurement Canada, and Fisheries and Oceans Canada should
complete, regularly review, accurately report on, and monitor the
departmental progress on implementing the following:
• a departmental risk assessment—including an assessment of
the risks that climate change presents to all assets, ser vices,
and activities
Washout sec tion of the Alaska Highway in summer 2024.
Photo: Darc y Cooper, Operations Manager, Public Ser vices and Procurement Canada

Climate Resilience of Federal Assets and Ser vices
Page 25 of 41
• a real property portfolio risk assessment—including an
assessment of all the risks to their entire real estate holdings
• asset-level and site-specific risk assessments for all critical
assets and high-value assets incorporating in -depth
climate -resilience measures
• an operational implementation plan to achieve the Greening
Government Strategy ’s resilience objectives with clear timelines
The departments’ responses. Agreed.
See Recommendations and Responses at the end of this report for
detailed responses.
Conclusion
4 7. We concluded that the Treasur y Board of Canada Secretariat
led the Greening Government Strategy to enhance the climate
resilience of federal assets, ser vices, and activities; however, its
oversight had significant gaps.
48. We concluded that National Defence, Public Ser vices and
Procurement Canada, and Fisheries and Oceans Canada assessed
climate change risks but made limited progress in implementing
actions to proactively enhance the climate resilience of their assets,
ser vices, and activities.
Subsequent Event
49. We noted that in Februar y 2026, the Treasur y Board of
Canada Secretariat had reported publicly on climate resilience for
the first time since the Greening Government Strategy ’s inception
in 2017. The secretariat ’s reporting was subsequent to the end of
our audit period on December 1, 2025. However, we also noted
that the Februar y 6, 2026, reporting did not include data on all
commitments, data from all departments and agencies subject to
the strategy, or the latest available 2024–25 data.

Climate Resilience of Federal Assets and Ser vices
Page 26 of 41
A bout the Audit
This independent assurance report was prepared by the Office of the Auditor General
of Canada on the Greening Government Strategy. Our responsibility was to provide objective
information, advice, and assurance to assist Parliament in its scrutiny of the government ’s
management of resources and programs and to conclude on whether the resilience aspect
of the strategy complied in all significant respects with the applicable criteria.
All work in this audit was performed to a reasonable level of assurance in accordance with
the Canadian Standard on Assurance Engagements (CSAE) 3001—Direct Engagements, set
out by the Chartered Professional Accountants of Canada (CPA Canada) in the CPA Canada
Handbook—Assurance.
The Office of the Auditor General of Canada applies the Canadian Standard on Quality
Management 1—Quality Management for Firms That Perform Audits or Reviews of Financial
Statements, or Other Assurance or Related Ser vices Engagements. This standard requires our
office to design, implement, and operate a system of quality management, including policies
or procedures regarding compliance with ethical requirements, professional standards, and
applicable legal and regulator y requirements.
In conducting the audit work, we complied with the independence and other ethical
requirements of the relevant rules of professional conduct applicable to the practice of public
accounting in Canada, which are founded on fundamental principles of integrity, objectivity,
professional competence and due care, confidentiality, and professional behaviour.
In accordance with our regular audit process, we obtained the following from
entity management:
• confirmation of management’s responsibility for the subject under audit
• acknowledgement of the suitability of the criteria used in the audit
• confirmation that all known information that has been requested, or that could affect the
findings or audit conclusion, has been provided
• confirmation that the audit report is factually accurate
Audit objective
The objective of this audit was to determine whether:
• the Treasury Board of Canada Secretariat led the Greening Government Strategy to
enhance the climate resilience of federal assets, services, and activities
• selected departments* assessed climate change risks and implemented actions to
proactively enhance the resilience of their assets, services, and activities to climate change
* The selected departments were National Defence, Public Ser vices and Procurement Canada,
and Fisheries and Oceans Canada.

Climate Resilience of Federal Assets and Ser vices
Page 27 of 41
Scope and approach
The federal organizations audited were the Treasur y Board of Canada Secretariat, National
Defence, Public Ser vices and Procurement Canada, and Fisheries and Oceans Canada.
The first line of enquir y examined whether the Treasur y Board of Canada Secretariat led the
Greening Government Strategy to enhance the climate resilience of federal assets, ser vices,
and activities. Oversight was assessed through various elements, including developing
governance mechanisms, guidance, and tools and having a robust measuring, monitoring,
and reporting framework. We also examined whether the department measured, monitored,
and reported on government performance information against the set commitments
and objectives.
The second line of enquir y of the audit examined whether National Defence, Public Ser vices
and Procurement Canada, and Fisheries and Oceans Canada—representing more than 67yb
of federal assets—had identified, assessed, and addressed the climate change risks related
to their areas of responsibility. Our examination work included looking at the departments’
risk assessments of their assets, ser vices, and activities and at whether the departments
had taken actions to reduce identified risks in order to enhance resilience.
For the site-level assessments, our examination work included using representative
sampling of the total population of 257 climate risk assessments completed by the 3 selected
departments as of August 2025. The sample of 43 site-level risk assessments (29 assessments
from Public Ser vices and Procurement Canada, 9 from National Defence, and 5 from Fisheries
and Oceans Canada) was analyzed to determine whether the 3 selected departments had
identified, assessed, and prioritized climate change risks and whether they had implemented
actions to enhance climate resilience. The sample was sufficient in size to conclude on the
sampled population with a confidence level of at least 90ybDQGDPDUJLQRIHUURURIb.
As part of both lines of enquir y, the audit team also considered whether the Greening
Government Strategy was aligned with the United Nations’ Sustainable Development Goals
and with the selected department ’s sustainable development strategies. The audit team
also considered whether gender-based analysis plus was considered in the design and
implementation of the Greening Government Strategy.
The audit approach included inter views with organization officials and partners. The audit
team also analyzed processes, documents, data, and other information sources; undertook
data analyses; and highlighted key findings through selected case studies within the scope of
the audit.

Climate Resilience of Federal Assets and Ser vices
Page 28 of 41
Criteria
We used the following criteria to conclude against our audit objective:
Criteria Sources
The Treasur y Board of Canada Secretariat
has provided leadership (for example, a
strategic approach, guidance and tools, costs
and savings, and gender-based analysis plus)
toward achieving the Greening Government
Strategy objective and related commitments to
enhance the climate resilience of federal assets,
services, and activities.
• Greening Government Strategy, Treasur y
Board of Canada Secretariat, 2017, 2020,
2022, and 2024
• Federal Adaptation Policy Framework,
Environment and Climate Change
Canada, 2011
• Canada’s National Adaptation Strategy:
Building Resilient Communities and a Strong
Economy, Environment and Climate Change
Canada, 2023
• Government of Canada Adaptation Action
Plan, Environment and Climate Change
Canada, 2023
• Achieving a Sustainable Future: A Federal
Sustainable Development Strategy for
Canada 2019–2022, Environment and Climate
Change Canada
• Achieving a Sustainable Future: Federal
Sustainable Development Strategy
2022–2026, Environment and Climate
Change Canada
• Paris Agreement, United Nations Framework
Convention on Climate Change, 2015
• Policy on Results, Treasur y Board, 2016
• Directive on Results, Treasur y Board, 2016
• Cabinet Directive on Strategic Environmental
and Economic Assessment, 2024
• Framework for the Management of Risk,
Treasur y Board of Canada Secretariat, 2010

Climate Resilience of Federal Assets and Ser vices
Page 29 of 41
Criteria Sources
The Treasur y Board of Canada Secretariat has
supported achieving results (for example,
monitoring and reporting on results) toward
the climate-resiliency objective and related
commitments under the Greening Government
Strategy and reported effectively on progress.
• Greening Government Strategy, Treasur y
Board of Canada Secretariat, 2017, 2020,
2022, and 2024
• Federal Adaptation Policy Framework,
Environment and Climate Change, 2011
• Paris Agreement, United Nations Framework
Convention on Climate Change, 2015
• Achieving a Sustainable Future: A Federal
Sustainable Development Strategy for
Canada 2019–2022, Environment and Climate
Change Canada
• Achieving a Sustainable Future: Federal
Sustainable Development Strategy
2022–2026, Environment and Climate
Change Canada
• Policy on Results, Treasur y Board, 2016
• Directive on Results, Treasur y Board, 2016

Climate Resilience of Federal Assets and Ser vices
Page 30 of 41
Criteria Sources
The selected departments have identified,
assessed, and prioritized risks from climate
change impacts to their assets, ser vices, and
activities to enhance climate resiliency.
• Greening Government Strategy, Treasur y
Board of Canada Secretariat, 2017, 2020,
2022, and 2024
• Canadian Net-Zero Emissions
Accountabilit y Act
• Federal Adaptation Policy Framework,
Environment and Climate Change
Canada, 2011
• Canada’s National Adaptation Strategy:
Building Resilient Communities and a Strong
Economy, Environment and Climate Change
Canada, 2023
• Government of Canada Adaptation Action
Plan, Environment and Climate Change
Canada, 2023
• Directive on Securit y Management, Treasur y
Board of Canada Secretariat, 2019
• Policy on the Planning and Management of
Investments, Treasur y Board, 2021
• Cabinet Directive on Strategic Environmental
and Economic Assessment, 2024
• Framework for the Management of Risk,
Treasur y Board of Canada Secretariat, 2010
• ISO 31000—Risk Management, International
Organization for Standardization, 2018
• Paris Agreement, United Nations Framework
Convention on Climate Change, 2015

Climate Resilience of Federal Assets and Ser vices
Page 31 of 41
Criteria Sources
The selected departments have implemented
actions and have monitored and reported on
results toward the climate-resiliency objective
and related commitments under the Greening
Government Strategy.
• Greening Government Strategy, Treasur y
Board of Canada Secretariat, 2017, 2020,
2022, and 2024
• Canadian Net-Zero Emissions
Accountability Act
• Canada’s National Adaptation Strategy:
Building Resilient Communities and a Strong
Economy, Environment and Climate Change
Canada, 2023
• Achieving a Sustainable Future: A Federal
Sustainable Development Strategy for
Canada 2019–2022, Environment and Climate
Change Canada
• Achieving a Sustainable Future:
Federal Sustainable Development
Strategy 2022–2026, Environment and
Climate Change Canada
• Policy on Results, Treasur y Board of Canada
Secretariat, 2016
• Policy on the Planning and Management of
Investments, Treasur y Board, 2021
• Cabinet Directive on Strategic Environmental
and Economic Assessment, 2024
• Paris Agreement, United Nations Framework
Convention on Climate Change, 2015
• Departmental Sustainable Development
Strategy, Public Ser vices and Procurement
Canada, 2020–2023 and 2023–2027
• Departmental Sustainable Development
Strategy, Fisheries and Oceans Canada,
2020–2023 and 2023–2027
• Defence Energy and Environment Strategy,
National Defence, 2020–2023 and 2023–2027

Climate Resilience of Federal Assets and Ser vices
Page 32 of 41
Period covered by the audit
The audit covered the period from November 1, 2020, to December 1, 2025. This is the period
to which the audit conclusion applies.
Date of the report
We obtained sufficient and appropriate audit evidence on which to base our conclusion on
April 28, 2026, in Ottawa, Canada.
Audit team
This audit was completed by a multidisciplinar y team from across the Office of the
Auditor General of Canada led by Marie -Pierre Grondin, Principal. The principal has overall
responsibility for audit quality, including conducting the audit in accordance with professional
standards, applicable legal and regulator y requirements, and the office’s policies and system
of quality management.

Climate Resilience of Federal Assets and Ser vices
Page 33 of 41
Recommendations and Responses
Responses appear as they were received by the Office of the Auditor General of Canada.
In the following table, the paragraph number preceding the recommendation indicates the
location of the recommendation in the report.
Recommendation Response
21. To strengthen the oversight of the
climate -resilience aspects of the Greening
Government Strategy, the Treasur y Board of
Canada Secretariat should:
• update and share existing guidance to
reflect changes in the updated strategy and
develop new guidance to address gaps, such
as methodology to track costs, nature-based
solutions, and climate-sensitive areas
• improve the documentation and efficiency
of the governance mechanisms to track
and share departmental concerns, lessons
learned, and best practices
• integrate gender-based analysis plus data
into future updates of the strategy by
working with departments and agencies
• critically analyze and consider incentives and
barriers to increase departmental capacity
to facilitate the timely achievement of the
long -term objectives and commitments
The Treasur y Board of Canada Secretariat ’s
response. Agreed. The Treasur y Board
of Canada Secretariat agrees that certain
oversight aspects of the Greening Government
Strategy ’s climate resilience commitments can
be strengthened. The secretariat will do this by:
• updating and sharing revised guidance
as well as adding additional issue-specific
guidance to its knowledge sharing platform,
including those related to nature-based
solutions and climate sensitive areas. The
Secretariat will consult departments on
how to better track costs of climate impacts
in federal operations. This is planned for
completion by the fourth quarter of fiscal
year 2026–2027.
• improving the documentation and
ef ficiency of mechanisms to track and share
departmental concerns, lessons learned and
best practices by increasing the regularit y of
information sharing events. This is planned
for completion by the fourth quarter of fiscal
year 2026–2027.
• consulting departments who have collected
Gender-based Analysis Plus data on climate
resilience in their operations to inform the
climate resilience aspects of the next Strategy
update. This is planned for completion
prior to the next update of the Strategy,
approximately 2028.
• utilizing existing mechanisms to better
analyze incentives and barriers to increase
departmental capacit y to achieve long -term
objectives. This activit y is planned for
completion by the fourth quarter of fiscal
year 2026–2027.

Climate Resilience of Federal Assets and Ser vices
Page 34 of 41
Recommendation Response
29. To comprehensively, clearly, and accurately
measure and monitor progress on the Greening
Government Strategy, the Treasur y Board
of Canada Secretariat should improve the
measuring and monitoring framework by:
• defining clear interim targets or developing
an approach to course correct to ensure that
actions to reach the objectives are on the
right path and to measure progress before
their end dates
• collecting both quantitative and qualitative
data on climate-resilience commitments
annually for all the departments and agencies
with real propert y and periodically for the
remaining departments and agencies
• improving its qualit y assurance process
including doing cross-departmental checks to
ensure data consistency and reliability
• improving direction and targeted training on
reporting requirements and expectations to
reduce inconsistencies
The Treasur y Board of Canada Secretariat ’s
response. Agreed. The Treasur y Board of
Canada Secretariat will improve measurement
and monitoring by:
• consulting departments with the aim of
further clarif ying interim targets or an
approach to course correction that will enable
them to develop actions that are on the right
path and to measure progress before their
end dates
• focusing the greatest ef fort on the
largest operational departments that
have the greatest potential to enhance
climate resilience in federal operations by
collecting summar y and quantitative data
annually, and by working with departments
to more fully utilize the mechanisms
for reporting qualitative information,
such as the Canada Net-Zero Emissions
Accountabilit y Act section 23 annual
report and the Departmental Sustainable
Development Strategies.
• improving the qualit y assurance process by
transitioning departments to report climate
resilience results through RETScreen, which
will improve data consistency and reliabilit y.
This allows for automation of year-over-year
comparisons, among other measures, to
improve data quality assurance.
• clarif ying directions and providing targeted
training in reporting requirements and
expectations as necessar y to improve
reporting consistency.
These activities are planned for completion by
the first quarter of fiscal year 2027–2028.

Climate Resilience of Federal Assets and Ser vices
Page 35 of 41
Recommendation Response
33. To improve transparency and to equip
decision makers with relevant information
regarding the climate resilience of federal
assets, services, and activities, the Treasury
Board of Canada Secretariat should ensure
timely and public annual reporting on all of the
climate resilience–related commitments in the
Greening Government Strategy.
The Treasur y Board of Canada Secretariat ’s
response. Agreed. The Treasur y Board of
Canada Secretariat agrees to report climate
resilience results publicly on an annual basis by:
• providing summar y information on climate
resilience commitments on the TBS website
• supporting departments to provide climate
resilience information through the annual
and public reporting of section 23 of the
Canada Net-Zero Emissions Accountability
Act, as well as Departmental Sustainable
Development Strategy reports.
These activities are planned for completion by
the fourth quarter of fiscal year 2026–2027.
46. To demonstrate climate leadership
and enhance the resilience of their assets,
ser vices, and activities to climate change and
extreme weather events, National Defence,
Public Ser vices and Procurement Canada, and
Fisheries and Oceans Canada should complete,
regularly review, accurately report on, and
monitor the departmental implementation
progress of the following:
• a departmental risk assessment—including
an assessment of the risks that climate
change presents to all assets, ser vices,
and activities
• a real propert y portfolio risk assessment—
including an assessment of all the risks to
their entire real estate holdings
• asset-level and site-specific risk
assessments for all critical assets and
high-value assets incorporating in -depth
climate -resilience measures
• an operational implementation plan to
achieve the Greening Government Strategy ’s
resilience objectives with clear timelines
Public Services and Procurement Canada’s
response. Agreed. Public Ser vices and
Procurement Canada has made significant
progress in completing Climate Risk and
Vulnerabilit y Assessments across its portfolio,
supporting the early identification of
climate -related risks. Building on this work,
Public Ser vices and Procurement Canada will
continue refining its approach to align with
Government of Canada greening priorities
and the Greening Government Strategy. PSPC
will update its departmental climate risk
assessment and associated implementation
plan by Fall 2027, with subsequent updates
ever y five years in accordance with the
Greening Government Strategy (GGS).
A departmental monitoring framework will
be established by Spring 2028. PSPC will
complete a climate risk assessment of its real
propert y portfolio by Fall 2027 and establish
a portfolio -level monitoring framework by
Spring 2028. Climate risks to critical real
propert y assets will be assessed by 2030. PSPC
will complete facilit y-level and site-specific
Climate Risk and Vulnerabilit y Assessments
(CRiVAs) for Crown-owned assets under its
custodianship by Spring 2029 and will develop
asset-level implementation and monitoring
plans to support the GGS requirement to reduce
climate risks to critical assets by 2035.

Climate Resilience of Federal Assets and Ser vices
Page 36 of 41
Recommendation Response
National Defence’s response. Agreed.
National Defence has completed climate change
vulnerabilit y assessments (CC VAs) for major
establishments and will continue assessing
risks across its broader real propert y portfolio.
In alignment with the Defence Climate and
Sustainabilit y Strategy and the Greening
Government Strategy, DND will complete a
comprehensive Departmental climate risk
assessment, conduct site-specific assessments
for critical and high-value assets, and develop
an operational implementation plan to advance
resilience measures. Progress will be regularly
reviewed and monitored to ensure ef fective
implementation and climate leadership.
Timeline for implementation: April 2028
Fisheries and Oceans Canada’s response.
Agreed. While significant progress has been
made through previous departmental climate
risk assessments, real propert y portfolio risk
assessment and several site -level assessments
for critical sites, further work is needed.
The Department will review and update its
departmental climate risk assessment and
implementation plan on a five-year recurring
cycle consistent with the Greening Government
Strategy (GGS). DFO will also update its real
property portfolio assessment. These actions
will be completed by March 31, 2028.
Moreover, DFO will assess climate risks to
critical and high-value sites, and implement
measures to reduce these risks in line with GGS
timelines. During 2026–27, DFO will continue
to coordinate with the Canadian Coast Guard
and the Department of National Defence on the
transition of relevant assets and operations.
DFO remains committed to advancing
outstanding actions and adapting plans as
needed based on TBS direction to ensure the
continued resiliency of its assets, ser vices,
and operations.

Climate Resilience of Federal Assets and Ser vices
Page 37 of 41
Appendix—Text Descriptions of Exhibits
Here are the text descriptions of the exhibits.
Exhibit 1 —Federal assets, ser vices, and activities were subject to various climate risks—
Text description
The following 6 climate risks could affect federal assets, ser vices, and activities:
• Permafrost degradation
• Increased temperatures
• More frequent extreme weather events
• Increase in forest fires and pests
• Sea-level rise and coastal erosion
• Loss of biodiversity and changes in animal distribution
The federal assets, ser vices, and activities of National Defence, Public Ser vices and Procurement
Canada, Fisheries and Oceans Canada, and other departments and agencies could be affected
by climate risks.
National Defence’s federal assets included militar y equipment (for example, ships, airplanes, and
vehicles) and buildings and infrastructure (for example, storage facilities and roads). Examples of
National Defence’s services included domestic security and counterterrorism.
Public Services and Procurement Canada’s federal assets included buildings and infrastructure
(for example, office space, bridges, highways, and heritage sites). Examples of Public Ser vices
and Procurement Canada’s services included procurement, pension administration, and
management and maintenance of property.
Fisheries and Oceans Canada’s federal assets included buildings and infrastructure (for example,
whar ves and lighthouses). Examples of Fisheries and Oceans Canada’s ser vices included
scientific research and search and rescue.
Other departments’ and agencies’ federal assets included national parks, research laboratories,
and so on. Examples of their services included emergency management, federal policing, food
safety, and oversight of transportation infrastructure)
Back to Exhibit 1
Exhibit 3 —In 2024–25, the 3 selected departments’ assets represented 67ybRIWKHYDOXHRIWKH
federal government ’s physical assets—Text description
This donut chart shows the value of the Government of Canada’s physical assets. Physical
assets are tangible capital assets of the Government of Canada. The total value is $115 billion,
and $77 billion, or 67ybRIWKDWDPRXQWLVLQWKHSKVLFDODVVHWVRIWKHbbGHSDUWPHQWVVHOHFWHG
for the audit: National Defence, Public Ser vices and Procurement Canada, and Fisheries and
Oceans Canada.

Climate Resilience of Federal Assets and Ser vices
Page 38 of 41
National Defence’s physical assets represent $52 billion or 45ybRIWKHWRWDOYDOXH3XEOLF
Ser vices and Procurement Canada’s physical assets represent $15 billion, or 13ybRIWKHWRWDO
value, Fisheries and Oceans Canada’s physical assets represent $10 billion, or 9ybRIWKHWRWDO
value, and all other departments’ and agencies’ physical assets represent $38 billion, or 33yb
of the total value.
Note: In 2025, it was announced that the Canadian Coast Guard, including physical assets (such
as vessels and equipment) and employees, would transfer from Fisheries and Oceans Canada to
National Defence.
Source: Based on information from the Public Accounts of Canada 2025
Back to Exhibit 3
Exhibit 5 —Climate-resilience objectives and commitments shifted over time, reducing
the urgency to protect federal government assets and ser vices from climate change—
Text description
This timeline from 2017 to 2040 shows the Government of Canada’s climate-resilience objectives
and commitments from 4 versions of the Greening Government Strategy. In each version of the
strategy, the dates of the objectives and commitments were shifted further into the future.
In the first iteration of the Greening Government Strategy in 2017, the timeline for when the
climate-resilience objectives and commitments were in place went to 2024. The objectives and
commitments were as follows:
• Canada to be a global leader in government operations that are resilient
• Government of Canada will transition to climate-resilient operations
In the 2020 and 2022 updates to the strategy, the timeline for when the climate-resilience
objectives and commitments were in place went from 2020 to 2024. The objectives and
commitments were as follows:
• Assess risks to department ser vices and activities by 2021 and at regular inter vals thereafter
• Take action to reduce risks by 2022 and after each assessment
In the 2024 version of the strategy, the timeline for when the climate-resilience objectives and
commitments were in place went from 2024 to 2040. The objectives and commitments were
as follows:
• To enhance climate resilience, the Government of Canada will reduce significant climate risks
to critical assets, ser vices, and activities by 2035
• It will reduce risks to the remaining high-value assets, ser vices, and activities by 2040
Source: Adapted from the Greening Government Strategy, Treasur y Board of Canada
Secretariat, 2017, 2020, 2022, and 2024
Back to Exhibit 5

Climate Resilience of Federal Assets and Ser vices
Page 39 of 41
Exhibit 6 —The previous 2 resilience commitments were unmet
This chart shows 2 resilience commitments. One of the commitments was to be met by 2021 and
the other by 2022. The commitments were not achieved, as more than 40ybRIWKHGHSDUWPHQWV
and agencies subject to the Greening Government Strategy failed to meet both commitments:
The first commitment was not achieved as 58ybRIWKHGHSDUWPHQWVDQGDJHQFLHVLQVWHDG
of 100ybPHWWKHFRPPLWPHQW,WZDVIRUGHSDUWPHQWVDQGDJHQFLHVWKDWWRRNDFWLRQWRDVVHVV
departmental climate risks by 2021.
The second commitment was not achieved as 56ybRIWKHGHSDUWPHQWVDQGDJHQFLHVPHWWKH
commitment. It was for departments and agencies that took action to reduce departmental
climate risks by 2022.
Source: Based on 2021–22 and 2022–23 data provided by the Treasur y Board of Canada
Secretariat and collected from 26 and 27 departments and agencies, respectively, of
the 100 departments and agencies subject to the Greening Government Strategy
Back to Exhibit 6
Exhibit 7 —As of 2024–25, some progress was made by the federal government on assessing
climate risks, but limited actions were taken to reduce them—Text description
In these 4 donut charts measuring progress made out of 100ybRQObbFKDUWUHODWHGWR
assessments shows progress as more than 50ybFRPSOHWHGDVRIb.
Two of the donut charts show progress on assessments by departments and agencies:
• For progress on assessments of departmental climate risks, 40ybbZHUHFRPSOHWHGb were
not initiated, and 50ybZHUHRQJRLQJ.
• For progress on assessments of climate risks to the real property portfolio, 59ybbZHUH
completed, and 41ybZHUHQRWFRPSOHWHG.
The other 2 donut charts show actions planned or implemented by departments and agencies:
• For progress on actions to reduce departmental climate risks, 7ybbZHUHFRPSOHWHGb were
not initiated, and 73ybbZHUHRQJRLQJ
• For progress on developing a resilience plan for the real property portfolio, 33ybbRISODQV
were completed, and 67ybZHUHQRWFRPSOHWHG.
Source: Based on 2024–25 data provided by the Treasur y Board of Canada Secretariat from 30 of
the 100 departments and agencies subject to the Greening Government Strategy (30 regarding
departmental results and 27 regarding real property results)
Back to Exhibit 7

Climate Resilience of Federal Assets and Ser vices
Page 40 of 41
Exhibit 8 —As of 2024–25, 3ybbRIWKHFULWLFDODVVHWVRIWKHIHGHUDOJRYHUQPHQWLGHQWLILHGDV
being subject to significant risk had climate-resilience plans in place—Text description
This donut chart shows that of the 1,623 critical assets, 275, or 17ybZHUHDWVLJQLILFDQWULVNDQG
for 83ybRIWKHFULWLFDODVVHWVWKHULVNZDVXQNQRZQ2IWKHbb of critical assets at significant
risk, 5ybbKDGWKHVLJQLILFDQWULVNDVVHVVHGDQGbb had the significant risk identified but not fully
assessed. Also, of the 275 critical assets at significant risk, 3ybKDGFOLPDWHUHVLOLHQFHSODQVLQ
place and 97ybGLGQRW.
Source: Based on 2024–25 data provided by the Treasur y Board of Canada Secretariat from 30 of
the 100 departments and agencies subject to the Greening Government Strategy
Back to Exhibit 8
Exhibit 9 —Three selected departments had made limited progress in achieving the
climate -resilience commitments—Text description
This chart shows the progress made by 3 departments on 3 categories of risks, namely
• risks to all department assets, ser vices, and activities
• risks to real property
• risks to critical assets
The 3 departments selected for the audit were National Defence, Public Ser vices and
Procurement Canada, and Fisheries and Oceans Canada. Their progress was assessed on
identifying and assessing risks, developing plans to reduce risks, and implementing the plans.
Overall, 6 out of 27 actions were completed and up to date, 12 actions were in progress,
and 9 actions were not started.
Regarding risks to all department assets, ser vices, and activities, most actions were not started.
• On assessing risks, all 3 departments’ assessments were in progress.
• On developing plans to reduce risks, all 3 departments’ plans were not started.
• On implementing the plans to reduce risks, all 3 departments’ implementations were
not started.
Regarding risks to real property, 5 out of 9 actions were completed and up to date, 3 actions
were in progress, and 1 action was not started.
• On assessing risks, National Defence’s assessments and Fisheries and Oceans Canada’s
assessments were completed and up to date, while Public Ser vices and Procurement
Canada’s assessments were in progress.
• On developing plans to reduce risks, all 3 departments’ plans were completed and up
to date.
• On implementing the plans, Public Services and Procurement Canada’s implementation and
Fisheries and Oceans Canada’s implementation were in progress, while National Defence’s
implementation was not started.
Regarding risks to critical assets, most actions were in progress.
• On identif ying critical assets, Fisheries and Oceans Canada’s identification of its critical
assets was completed and up to date, while the other 2 departments’ identification of their
critical assets was in progress.

Climate Resilience of Federal Assets and Ser vices
Page 41 of 41
• On assessing risks to critical assets, Public Ser vices and Procurement Canada’s assessments
and Fisheries and Oceans Canada’s assessments were in progress, while National Defence’s
assessments were not started.
• On implementing plans to reduce risks, Public Services and Procurement Canada’s
implementation and Fisheries and Oceans Canada’s implementation were in progress, while
National Defence’s implementation was not started.
Back to Exhibit 9