Strategic Audit 2022-23 Report on the implementation of environmental management systems (EMSs) by Victorian agencies and public authorities in accordance with section 8(b) of the Commissioner for Environmental Sustainability Act 2003.

This is the first such report since the frequency was changed from annual to biennial reporting and significant changes to the reporting model described by the Financial Reporting Direction (FRD) 24.

From 2003 to 2022, Victorian Government departments, the Environment Protection Authority (EPA) Victoria and Sustainability Victoria (SV) were the mandated agencies required to implement and report on an EMS for their office-based activities.