Green Budget Tagging Introductory Guidance & Principles
Green budget tagging can be a useful tool in an overall approach to green budgeting. This introductory guidance was developed by the OECD under the Paris Collaborative on Green Budgeting in collaboration with institutional partners working under Helsinki Principle 4 of the Coalition of Finance Minis...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2021.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704603306719 |
Tabla de Contenidos:
- Intro
- Preface
- Foreword
- Acknowledgements
- Table of contents
- Abbreviations and acronyms
- Executive summary
- Introduction
- 1. Developing green budget tagging
- 1.1. First principles: Why do green budget tagging and is it the best approach?
- 1.2. Designing an approach to green budget tagging
- 1.2.1. Defining what is "green"
- 1.2.2. Deciding what budget measures to tag
- 1.2.3. Developing a classifications system
- 1.2.4. Identify information needs: Developing a weighting system
- 1.3. Deciding which stage of the budget process to cover 2. Implementing green budget tagging
- 2.1. Ensuring there is a strong strategic framework to guide tagging
- 2.2. Setting out the roles and responsibilities of different stakeholders
- 2.2.1. Developing a whole-of-government approach
- 2.2.2. Strong collaboration and co-ordination mechanisms
- 2.2.3. Bringing in external viewpoints
- 2.3. Ensuring the quality of green budget tagging
- 2.4. Developing a road map for implementation
- 2.4.1. The early years of green budget tagging
- 2.4.2. Developing tagging guidance
- 2.5. Building capacity across government 2.6. Ensuring internal budget management systems are fit for purpose
- 2.7. Building a bridge between green budget tagging and statistical tagging
- 3. Using the information from green budget tagging
- 3.1. Using green budgeting to build a larger stock of evidence
- 3.2. Using this evidence to inform budget decision making and improve performance
- 3.2.1. Inputting evidence into different stages of the budget cycle
- 3.2.2. Using information to improve the performance of government policy
- 3.3. Using information to qualify for green finance instruments 3.4. Ensuring the results of green budgeting are transparent and open to independent oversight
- 4. Key challenges in designing and implementing green budget tagging
- 4.1. Identifying the appropriate level of granularity for tagging
- 4.2. Deciding how to deal with budget measures relating to disaster risk management and adaptation
- 4.3. Tagging negative budget measures
- 4.4. Ensuring consistency and quality of tagging
- 4.5. Balancing environmental, social and economic objectives
- 5. Elements that can support an effective approach to green budget tagging 5.1. Strong political and administrative leadership
- 5.2. A scaled approach to implementation
- 5.3. Ensuring coherence with wider public financial management reforms
- 5.4. Complementing green budget tagging with a wider set of government reforms to achieve national goals
- 6. Bringing it all together: Ten principles underpinning an effective approach to green budget tagging
- The ten principles underpinning an effective approach to green budget tagging
- Annex A. Country snapshots
- France
- Ireland
- Nepal
- Philippines
- References
- Notes.
