Also included in the document is our forward plan for performing the Duty over the next three years. 

In my role as Auditor General, my reports can encourage beneficial changes relating to maintaining and enhancing biodiversity in Wales. Responding to the climate and nature emergency is one of the four key themes that drives our performance audit work programme. Over the last three years, we delivered a number of examinations and studies which covered biodiversity and ecosystems considerations, more detail on which is provided in the report. 

Audit Wales fully recognises the need to minimise our own impact on the environment and play our part in addressing the threats posed to wildlife and natural habitats by human activities.  Over the reporting period, we relocated all three of our offices into smaller more modern premises with significantly improved environmental performance, and implemented a new plan to help reduce the impacts of our business travel and commuting. 

Our forward plan for performing the Duty over the next three years includes updated objectives for the period 1 January 2026 to 31 December 2028. We have extended the timeframe of the plan up to the next statutory reporting deadline and have consolidated our objectives with updated key actions.