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OECD Journal on Budgeting

The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.

English Also available in: French

More than words: Potential roles for independent fiscal institutions (IFIs) in green budgeting

Budgetary frameworks and instruments are increasingly being used to support and accelerate progress towards climate and environmental goals. This paper provides an overview of how OECD countries are implementing green budgeting and potential roles for independent fiscal institutions (IFIs) in monitoring these initiatives or in providing climate-related analysis as part of their existing mandates. It concludes with some key questions for the path ahead.

English

Keywords: independent fiscal institutions, carbon budgets, fiscal policy surveillance, Paris Agreement, ESG (environmental, social, and corporate governance),, green budgeting, budget forecasting
JEL: Q51: Agricultural and Natural Resource Economics; Environmental and Ecological Economics / Environmental Economics / Valuation of Environmental Effects; H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems; Q56: Agricultural and Natural Resource Economics; Environmental and Ecological Economics / Environmental Economics / Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General; H68: Public Economics / National Budget, Deficit, and Debt / Forecasts of Budgets, Deficits, and Debt; Q58: Agricultural and Natural Resource Economics; Environmental and Ecological Economics / Environmental Economics / Environmental Economics: Government Policy
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