oecd -經(jīng)合組織國(guó)家綠色預(yù)算 Green Budgeting in OECD Countries 2024

GreenBudgetinginOECDCountries2024

GreenBudgetingOECDCountriesin2024

》OECD

GreenBudgetinginOECDCountries

2024

》OECD

BETTERPOLlcIESFORBETTERLIVES

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Foreword

Thechallengesandcostsfromclimatechangearegreaterandoccurringmorerapidlythanfirstestimated,accordingtotheSixAssessmentReportbytheUnitedNation’sIntergovernmentalPanelonClimateChange.Greenbudgetingisdesignedtohelpgovernmentsaddressthesechallengesandcostsbyusingbudgetpolicymakingtoolstointegrateclimateandenvironmentalperspectivesintobudgetframeworksandpracticestobetterinformbudgetdecisions.Greenbudgetingisrelevanttoallstagesinthebudgetcycle,specificallybudgetplanning,formulation,approval,implementationandoversight.

In2018,theOECDestablishedtheParisCollaborativeonGreenBudgetingtobringtogetherseniorofficialsfromOECDcountriestoshareexperiencesondevelopmentsingreenbudgeting.By2022,two-thirdsofOECDcountrieshadadoptedgreenbudgetingpractices,asgovernmentsusefiscalandbudgetpolicytohelppursueclimateandenvironmentalobjectives.

ThemajorityoftheworkundertakenbytheOECDParisCollaborativeonGreenBudgetingfocusesonclimatechangeconsiderations.However,thescopeofworkisbroadeningtoincludebiodiversity,natureandotherenvironmentalconsiderations.Similarly,therelevanceofgreenbudgetingacrossthebudgetcycleisalsobroadeningtoconsiderbudgetimplementation,reportingandoversight.

ThisreportexpandstheOECD’sresourcesongreenbudgetingbyprovidinganoverviewofgreenbudgetingpracticesacrossOECDcountries,derivedfromthe2022OECDSurveyonGreenBudgeting,aswellasdrawingoninformationfromasurveyconductedin2020incollaborationwiththeEuropeanCommission.

ThisreportwaspreparedbyAnneKeller,MargauxLelongandAndrewBlazeyofthePublicManagementandBudgetingDivisionintheDirectorateforPublicGovernanceundertheoversightofElsaPilichowski,DirectorforPublicGovernance,andJónBl?ndal,HeadofthePublicManagementandBudgetingDivision,PublicGovernanceDirectorate.ThereportwaspreparedforpublicationbyMeralGedik.

ThisreportwasreviewedbytheOECDParisCollaborativeonGreenBudgetingon17April2023.ItwasapprovedbytheCommitteeofSeniorBudgetOfficialsandpreparedforpublicationbytheSecretariat.TheSecretariatisgratefultoallofthepartieswhoprovidedfeedbackonthereport.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Tableofcontents

Foreword3

Methodologicalnote6

Executivesummary7

12022Surveyfindings9

Buildingblock1:Institutionalarrangements12

Buildingblock2:Methodsandtools19

Buildingblock3:Accountabilityandtransparency22

Buildingblock4:Enablingenvironmentinbudgeting25

Challengesandresponses27

22022OECDGreenBudgetingIndexmethodology30

Structureofthe2022OECDGreenBudgetingIndex31

Codingthedata31

Weightingandaggregation32

Statisticalanalysis37

Limitationsofcompositeindexes39

References40

Notes41

FIGURES

Figure1.1.OECDGreenbudgetingframework10

Figure1.2.OECDbuildingblocksongreenbudgeting10

Figure1.3.GreenbudgetinginOECDcountries,in2020and202211

Figure1.4.OECDGreenBudgetingIndex,202212

Figure1.5.Specialisedfinancingagenciesorfundsestablishedwithagreenmandate,202215

Figure1.6.GreenbudgetingandbudgetarydecisionmakinginOECDcountries,202216

Figure1.7.ScopeofgreenbudgetinginOECDcountries,202217

Figure1.8.Climateandenvironmentalconsiderationsinrecoveryplans,202218

Figure1.9.PubliclyavailableinformationongreenbudgetinginOECDcountries,202225

Figure1.10.PerformancebudgetingandgreenbudgetinginOECDcountries,202226

Figure1.11.ChallengesfromimplementinggreenbudgetinginOECDcountries,202228

Figure2.1.2022OECDGreenBudgetingIndex:Buildingblocks,variablesandweightsused31

Figure2.2.2022OECDGreenBudgetingIndex:Sensitivityanalysis38

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

TABLES

Table1.1.LegalbasisforgreenbudgetinginOECDcountries,202214

Table1.2.Climateandenvironmentalobjectivesintegratedintothebudgetframework,202217

Table1.3.GreenbudgetingmethodsandtoolsinOECDcountries,202220

Table1.4.RoleofoversightinstitutionsinOECDcountries,202223

Table1.5.Co-ordinationmechanismsinOECDcountries,202227

Table2.1.Methodologyforinstitutionalarrangements33

Table2.2.Methodologyformethodsandtools34

Table2.3.Methodologyforaccountabilityandtransparency35

Table2.4.Methodologyforenablingenvironmentingreenbudgeting37

BOXES

Box1.1.Examplesofenvironmentalframeworks13

Box1.2.AdoptinggreenbudgetingmethodsandtoolsinOECDcountries19

Box1.3.Emergingpracticesinthedevelopmentofmethodsandtools21

Box1.4.Examplesofmonitoringtheimplementationofgreeninitiativesinbudgets22

Box1.5.Civilsocietyengagementingreenbudgetingprocesses24

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Methodologicalnote

The2022OECDSurveyonGreenBudgeting(referredtoas“the2022Survey”hereinafter)isbasedonthefourbuildingblocksintheOECDGreenBudgetingFramework:1)institutionalarrangements;

2)methodsandtools;3)accountability;and4)theenablingenvironmentinbudgeting.

In2020,theOECDconductedasurveyongreenbudgetingpracticesincollaborationwiththeEuropeanCommission.The2022OECDSurveyMethodologybuildsonthe2020SurveybuthasbeenstrengthenedtoincludethelatestgreenbudgetingpracticesadoptedbyOECDcountries.

Data,resultsandfigurespresentedinthispublicationarefromcountryresponsestothe2022OECDSurveyonGreenBudgeting,whichwasdistributedtoall38OECDcountries.Respondentswerepredominantlyseniorbudgetofficialsfromcentralbudgetauthorities.Responsesdrawuponself-reportingbygovernmentsandrepresentthecountry’sownassessmentofcurrentpracticesandproceduresincentral/federalgovernmentasof30June2022.Thepublicationdoesnotincludedevelopmentsthathaveoccurredsincethen.

Responseswerereceivedfrom36OECDcountries.1TheOECDSecretariatundertookadatacleaningprocessfromSeptembertoDecember2022.Theprocesscheckedtheinternalandexternalconsistencyinthesurveyresponses.Duringthereviewprocess,countrieswereinvitedtoclarifyandverifyanysubstantialchangesfromthedatasubmitted,includingpotentialinconsistencies.Preliminarysurveyfindingsandthe2022OECDGreenBudgetingIndexwerepresentedanddiscussedatthemeetingoftheOECDParisCollaborativeonGreenBudgetinginNovember2022.

Thisreportincludesthe2022OECDGreenBudgetingIndexandSurveyMethodology.ThemethodologyisdesignedtoshowtheuseofgreenbudgetingpracticesinOECDcountries.Itdoesnotassesstheeffectivenessofthepracticesortheamountofmoneythatisallocatedtogreeninitiativeswithinbudgets.The2022OECDGreenBudgetingIndexandSurveyMethodologyallowscountriestoexaminethedataandresultstoidentifycross-countrycomparisonsandareasforimprovementwithinexistingbudgetpractices.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Executivesummary

ChangestoclimatetemperaturesareincreasingatafasterratethanfirstestimatedbytheUnitedNationsIntergovernmentalPanelonClimateChangeandtheimpactoneconomiesandsocietiesisgreaterthanfirstestimated,forinstancethecostsfromthedamagecausedbyextremeweatherevents.AllOECDcountrieshavemadecommitmentsunderthe2015ParisAgreementtoreducegreenhousegasemissions,andgreenbudgetingisanapproachthathelpsgovernmentstobetterconsiderclimateandenvironmentalimplicationswhenmakingplanning,preparing,executingandreportingonbudgets.

ManyOECDcountrieshaveintroducedgreenbudgetingintotheirpublicfinancialmanagementframeworks,policiesandpracticestohelppursueclimateandenvironmentalobjectives.In2022,two-thirdsoftheOECDcountriessurveyed(24of36countries)hadimplementedgreenbudgetingmeasures.Thiscomparesto14countriesthathadimplementedgreenbudgetingin2020,accordingtoasimilarsurvey.TheproportionofOECDcountriesthatwereusinggreenbudgetingin2022showsthestronginterestthatgovernmentshaveinintegratingclimateandenvironmentalobjectivesintobudgetprocesses.

Inthisreport,theOECDcomparestheuseofgreenbudgetinginitiativesacrosscountries.Itshowsthatcountrieshaveadoptedmulti-initiativeapproachestogreenbudgeting.Thedifferencesintheapproachesamongcountriescanrelatetofactorssuchasthenumberofyearsgreenbudgetinghasbeeninplace,differencesinclimateandenvironmentalpolicies,theresourcesdirectedtogreenbudgeting,andtheexistingbudgetframeworks.

ThisreportwasdevelopedthroughtheOECDParisCollaborativeonGreenBudgetingwhichprovidesresourcestogovernmentstosupportdevelopmentsingreenbudgetingpractices.TheOECDSurveyonGreenBudgetingisbasedonthefourbuildingblocksintheOECDGreenBudgetingFramework:1)institutionalarrangements,2)methodsandtools,3)accountabilityandtransparency,and4)theenablingenvironmentinbudgeting.

In2022,theOECDstrengtheneditssurveymethodologyongreenbudgetingtoincludethelatestgreenbudgetingpracticesthathadbeenadoptedinOECDcountries.Examplesincludetherelevanceofnet-zeroemissionstrategiesinbudgeting,theintegrationofclimateobjectivesintomedium-termbudgetingtools,andtheinclusionofclimateandenvironmentalconsiderationintothefunctionsofoversightinstitutions,suchasfiscalcouncils.

The2022Surveyresultshighlightareaswheregreenbudgetingpracticeshavebecomestronger.Improvedpracticesincludethefollowing:

?OECDcountrieshavestrengthenedtheinstitutionalarrangementsthatdefineandguidetheapplicationofgreenbudgeting,asdemonstratedbytheuseofnationalstrategiesonclimatemitigationandadaptationtoinformbudgetpriorities,andguidanceresourcesthatexplainhowministriesaretobringclimateandenvironmentalconsiderationsintobudgetprocesses.

?Themethodsandtoolsusedingreenbudgetinghavebroadenedtoincludeenvironmentalimpactassessments,andenvironmentalcostbenefitanalyses.OECDcountrieshavestartedtoreviewtaxexpenditurethatisharmfultotheenvironmentandintroducegreenperspectivesintomacro-

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

fiscalprojections.Theuseofthesemethodsandtoolsinbudgetingsupportsbetterinformeddecisionsontheallocationofresources.

?Transparencyandaccountabilityarrangementscontinuetoprogressasgovernmentsmakemoreinformationavailablethroughbudgetandfinancialreporting.Guidanceonfinancialreportingdisclosuresreceivedgreaterattentionrelativetoprevioussurveys,andoversightinstitutions,suchasindependentfiscalinstitutionsandsupremeauditinstitutionsarenowreportingongreenspendingandinvestmentinitiatives.

?Theenablingenvironmentinbudgeting,suchasprogrammeandperformancebudgetingandcapacitydevelopment,hasdemonstratedthattheintegrationofclimateandenvironmentalperspectivesintobudgetingcanapplytomanyoftheexistingcomponentsofbudgetframeworks.

Atthesametime,thedialogueonthe2022Surveyresults,revealedchallengeswhendesigningandimplementinggreenbudgeting.Thesechallengeshighlightareasforfuturework,specificallyaddressingthefollowinggaps:

?Insufficientresourcestodevelopgreenbudgetingapproachesacrossgovernmentministriesandagencies,includingguidancematerialsandwaystomeasuretheresultsandimpactsofgreenbudgeting.

?Alackofrelevantknowledgeortechnicalexpertiseonhowtointegrateclimateandenvironmentalconsiderationsintothebudgetprocess.

?Limiteddataontheimpactofclimatechangeandenvironmentalsustainabilityrelativetothereportingrequirementswithinbudgetprocesses.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

1

2022Surveyfindings

The2022OECDSurveyonGreenBudgetingshowsthatcountrypracticesingreenbudgetinghaveincreasedacrosseachofthefourbuildingblocksoftheOECDGreenBudgetingFramework(OECD,2020[1])relativetothe2020surveyfindings(OECD/EuropeanCommission,2020[2]).

?OECDcountrieshaveincreasedthebreadthofinstitutionalarrangementsthatdefineandguidetheapplicationofgreenbudgeting,specificallybyarticulatingtherequirementsforgreenbudgetingandbyaligningtherequirementswithclimateandenvironmentalstrategies.

?Numerousmethodsandtoolshavebeendevelopedandimplemented,includingcarbonbudgets,environmentalimpactassessments,taxexpendituretools,andgreentagging.

?Transparencyandaccountabilitymeasuresareincreasingastheguidanceondisclosuresinfinancialreportingcontinuestodevelop.

?Theenablingenvironmentinbudgeting,suchasprogrammeandperformancebudgeting,andcapacitybuilding,isalsoincreasinginministriesoffinanceandlineministries.

Theseincreasesintheoverallapplicationofthebuildingblocksillustratethewayinwhichgovernmentsaremainstreamingclimateandenvironmentalconsiderationsintobudgetframeworks,policiesandpractices.

TheOECDdefinesgreenbudgetingastheuseofbudgetarypolicymakingtoolstopursueclimateandenvironmentalobjectives.Specifically,itreferstointegratingclimateandenvironmentalconsiderationsintothegovernment’sbudgetaryandfiscalframeworks,policiesandpractices.TheOECDGreenBudgetingFrameworkidentifiesthefourbuildingblocksthatunderpintheOECD’sapproachtogreenbudgeting:(1)institutionalarrangements;(2)methodsandtools;(3)accountabilityandtransparency;and(4)enablingenvironmentinbudgeting

(Figure1.1)

.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Figure1.1.OECDGreenbudgetingframework

Source:(OECD,2020[1])

Thecomponentsofeachbuildingblockin

Figure1.2

demonstratetherelevanceoftheframeworktoallstagesofthebudgetcyclefromamedium-termperspectivetoprioritisation,monitoringandevaluation,financialreporting,andoversight.

Figure1.2.OECDbuildingblocksongreenbudgeting

Source:(OECD,2020[1])

In2022,24countriesrespondedtohavingimplementedgreenbudgetingcomparedto14in2020(OECD,2021[3])

(Figure1.3)

.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Figure1.3.GreenbudgetinginOECDcountries,in2020and2022

40

35

30

25

20

15

10

5

0

Yes

No

USAPRTPOLLVAJPN ISLHUNESTDEUCZEBELAUS

TURSWESVKNZLNORNLDMEXLUXLTUKOR ITA ISR IRLGRCGBRFRAFINESPDNKCOLCHLCHECANAUT

TURSVNSVKPOLNZLLVALTUKORJPN ISLHUNGRCFINESTESPDEUCZECHLCHEBELAUS

SWEPRTNORNLDMEXLUX ITA IRLGBRFRADNKCOLCANAUT

2022

2020

Note:For2022,Hungary,LatviaandPortugalarenotpracticinggreenbudgetingbuthaveplanstointroducegreenbudgetinginthefuture.For2022,dataforCostaRicaandSloveniaarenotavailable.For2020,dataforCostaRica,IsraelandtheUnitedStatesarenotavailable.

Source:OECD(2022),OECDSurveyonGreenBudgeting,Q1;andOECD(2020),OECDandEuropeanCommission–JointSurveyonEmergingGreenPractices.

StatLink

2https://stat.link/j85v2f

Thesignificantincreaseinthenumberofcountriesthathaveadoptedgreenbudgetingrelativeto2020showstheinterestindevelopingbudgetprocessesthatalignwiththeclimateandenvironmentalobjectivesthataresetbycountries.Theintegrationoftheseobjectivesintobudgetaryframeworksistoenablegovernmentstoprogressclimateandenvironmentalobjectivesthroughresourceallocations,andtobetterunderstandtheimplicationsofclimatechangepoliciesonbudgetsustainability,valueformoneyanalyses,andotherrelatedareasofbudgeting.

The2022OECDGreenBudgetingIndexshowsthevaryingdegreestowhichOECDcountrieshaveadoptedgreenbudgeting

(Figure1.4)

.Ithasfourdimensionsandisdesignedtoreflecttheadoptionofgreenbudgetingpractices,basedonthefourbuildingblocksoftheOECDGreenBudgetingFramework

(Figure1.1)

.Furtherdetailsonthe2022OECDGreenBudgetingIndexareavailableinSection2ofthispublication.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Figure1.4.OECDGreenBudgetingIndex,2022

InstitutionalarrangementsMethodsandtoolsAccountabilityandtransparencyEnablingenvironment

1.0

0.9

0.8

0.7

0.6

0.5

0.4

0.3

0.2

0.1

0.0

Note:Theindexrangesfrom0(notimplementing)to1(highlevelofgreenbudgetingpractices).DataforCostaRicaandSloveniaarenotavailable.

Source:OECD(2022),OECDSurveyonGreenBudgeting.

StatLink

2https://stat.link/6y4wg7

Buildingblock1:Institutionalarrangements

WithintheOECDGreenBudgetingFramework(OECD,2020[1]),thebuildingblockoninstitutionalarrangementsconsidersthewaygovernmentssetthebasisforgreenbudgeting.Theinstitutionalarrangementssettheoverarchingframeworkforministriesoffinanceandlineministriestodevelopgreenbudgeting.

The2022datashowsthatmostOECDcountrieshaveadoptedstrategiesoncarbonemissions,climate,andtheenvironment,andthatthereisgreateralignmentbetweenbudgetprocessesandthosestrategies.MostoftheOECDcountriesinthe2022surveyhaveoptedtoimplementgreenbudgetingthroughadministrativepractices(21countries)comparedtobudgetlegislation(11countries).

Thegovernanceofgreenbudgetingisbecomingmorecomplexascountriesestablishspecialisedagenciesand/orfundstoallocateresourcestoclimateandenvironmentalprojects.Thisdiversificationofactorshasimplicationsforthewaybudgetprocessesarespecifiedandco-ordinated.Atthesametime,the2022Surveyresultsindicateagreateruseofclimateandenvironmentalconsiderationsinbudgetarydecision-makingprocesses.

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GREENBUDGETINGINOECDCOUNTRIES2024?OECD2024

Nationalstrategies

In2022,20outof24OECDcountriesthatwereimplementinggreenbudgetinghadanationalclimateorenvironmentalstrategytoinformgreenbudgeting.SixteenofthesestrategieswerealignedspecificallytoNationallyDeterminedContributionsasrequiredundertheParisAgreement.Inaddition,20countrieshadanet-zeroemissionsstrategy,butonlyafewcountrieshadstatedadateforthepublicsectortoreachnet-zeroemissions,otherthanthecommitmentforthecountryasawhole.

SomeOECDcountriesdidnotreportthemselvestobeusinggreenbudgetingapproaches,buthadadoptedclimateandenvironmentalstrategies,suchasinAustralia,Germany,andJapan.Thesecountriesdemonstratedthattheywerestilltakingclimateaction,asillustratedin

Box1.1.

Box1.1.Examplesofenvironmentalframeworks

Australia:TheAustralianGovernmentisproposingtoreduceemissionsby43%below2005levelsby2030.AspartofthePoweringAustraliaplan,theMinisterforClimateChangeandEnergyistoprepareanannualclimatechangestatement.TheannualstatementistoprovideanupdateonAustralia’sprogresstoachievingemission-reductiontargets,summariseinternationaldevelopments,andcommentontheeffectivenessofCommonwealthGovernment’sclimatechangepoliciesinreducinggreenhousegasemissions.

Germany:TheFederalGovernmentproducesanannualClimateProtectionReport,whichcontainsinformationongreenhousegasemissionsinvarioussectors,thestateofimplementationofclimateprotectionmeasuresrelativetotheClimateProtectionActaswellastheestimatedreductioningreenhousegases.Startingfrom2024,andthenonabi-annualbasis,thereportistocontainasectionontheimplementationstatusofacarbonpricingsystemwithintheEuropeanUnion.Thereportistobetabledinparliamentby30Juneoftheyearfollowingtheyearofreview.Asaseparateinitiative,theFederalMinistryofFinanceisconductingaspendingreviewtolinktheSustainableDevelopmentGoalstothefederalbudget,jointlywiththeFederalMinistryforEconomicCo-operationandDevelopmentandtheFederalMinistryfortheEnvironment,NatureConservation,NuclearSafetyandConsumerProtection.

Japan:Undertheambitof“GreenTransformation(GX)”policiesthegovernmentisdrawingupa10-yearroadmaptoidentifythepathtodecarbonisationbyusingarangeofmechanisms,includingpublic-privatepartnerships.Theroadmapistogiveshapetothevisionof“Pro-GrowthCarbonPricing”andmakepublicinvestmentsbyissuingtheGXEc