Cooperative Audit on Plastic Waste


Working Group of Environmental Audit (WGEA), which is one of the five working groups of EUROSAI, has 43 members. EUROSAI WGEA and its members share a commitment to use the power of public sector audits to leave a positive legacy for future generations by improving the management of natural resources and the environment, and the health and prosperity of the peoples of Europe.

WGEA also encourages the member SAIs to conduct cooperative audits. In this context, a decision was taken for the conduct of cooperative audits as part of the 2017-2020 Strategic Plan of WGEA.

Member SAIs were invited to conduct a cooperative audit on Plastic Waste, and 12 SAIs participated in the cooperative audit. These SAIs are from Albania, Bulgaria, Hungary, Malta, Moldova, North Macedonia, Poland, Portugal, Romania, Serbia, Slovakia and Turkey. The project coordinator is the SAI of Poland.

The audit, planned as a cooperative audit with a single audit report in addition to the separate national reports, covered the period of 2017-2019.

The objective of the cooperative audit was set to present the state of the national plastic waste management systems in the face of the upcoming era of limiting the consumption of plastic with the main audit question “Have the relevant public authorities (state and/or self-government administration) developed policy (plans, strategies) and implemented measures aiming at achieving goals (adopted in this policy) regarding generation and management of plastic waste?”.