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Towards green budgeting: a roadmap -- Juliane Jansen, OECD

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This presentation was made by Juliane Jansen, OECD, at the Introductory Workshop on Green Budgeting Tools held at the OECD, Paris, on 29 April 2019

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Towards green budgeting: a roadmap -- Juliane Jansen, OECD

  1. 1. TOWARDS GREEN BUDGETING: A ROADMAP Juliane Jansen Budgeting and Public Expenditure Division Public Governance and Territorial Development Directorate, OECD Paris Paris Collaborative on Green Budgeting 2nd Green Budgeting Experts Meeting 29 April 2019 OECD Paris
  2. 2. " …using the tools of budgetary policy-making to help achieve governmental goals objectives. This includes evaluating environmental impact of budgetary or fiscal policies and assessing their coherence towards the delivery of national and international commitments. Green budgeting can also contribute to informed, evidence based debate and discussion on sustainable growth”. 2 What is Green Budgeting?
  3. 3. 1. …evaluating environmental impact bringing evidence on environmental impacts into the budget process to increase the understanding of what will be achieved 2. …assessing their coherence towards the delivery of national and international commitments  central mechanism to co-ordinate the progress achieved from publicly funding environmental initiatives  increase the coherence of how environmental initiatives are categorised and framed in a country’s budget process 3. …informed, evidence based debate  make information on full costs and benefits available  increase transparency on progress made towards the government’s commitment to climate and environmental goals 3 What is needed to meet this definition?
  4. 4. 1. No systematic evidence on environmental impacts and environmental costs of budget policies 2. Weak connection of policy evaluation and decision- making processes 3. Limited inter-ministerial collaboration in the budgeting process 4. Multiple objectives for budgeting (fiscal, environmental, social) but limited capacities 4 Governance challenges
  5. 5. 5 A Green Budgeting Roadmap: Building Blocks for Environmentally Responsive Budgetary Policy Making Governance environment Strong Budget Framework Assessing budget implications from disruptive and transformative factors Identifying environmental impacts of public action Stocktaking of relevant budgets measures Decision framework for budget proposals Review and evaluation GreenBudgetStatement Central mechanisms Evidence building Transparency tools
  6. 6. 6 Putting the Roadmap intro Practice: Governance Environment Environmental strategy Active engagement with civil society Legal foundations Interagency coordination • Goals tied to an indicators framework • political, societal and legal validity • Helps insulate from economic and political fluctuations • International agreements • Open to broader range of inputs • critical viewpoints • Partnerships between MoF and MoE • Line ministry engagement • Involvement of experts Governance Environment
  7. 7. 7 Putting the Roadmap intro Practice: Strong Budgeting Framework  Spending envelopes are decided on a multi-year basis.  Budget formulation is top-down and outcome based.  Fiscal rules guide budget decisions.  Assessment of medium-term and long-term fiscal sustainability. Strong Budget Framework
  8. 8. 8 Putting the Roadmap intro Practice: Building Evidence  Ex-ante environmental impact assessment  Costs Benefit Analysis  Ex-post evaluation  Expenditure tagging  Catalogues of potentially harmful budget support and tax expenditures  Inventory of fossil-fuel subsidies  Screenings of the environmental impacts of national tax systems  Assessment of environmental factors for fiscal sustainability  Environmental policy needs assessment  Formulation of objectives in long and medium-term budget planning Assessing budget implications from disruptive and transformative factors Stocktaking of relevant budgets measures Identifying environmental impacts of public action
  9. 9. 9 Putting the Roadmap into Practice: Central Mechanisms for Review and Decision Processes Audit of green budgeting systems/processes Environmental audit Green dimension to (performance) audit Green dimension in spending review Green dimension in performance setting Environmental perspective in resource allocation Decision framework to prioritise budget proposals Decision framework for budget proposals Review and Evaluation
  10. 10. Green budget statement variations: • General statement (narrative/qualitative). • Progress statement (structured narrative) • Green allocations report (quantitative) • Environmental impact analysis of the draft budget • Gap analysis for future action • Green budget baseline analysis Using building blocks for developing a green budget statement 10 Putting Green Budgeting into Practice: Green budget statement GreenBudgetStatement
  11. 11. Directly the following questions of fact:- • What is the environmental impact of each of the key measures introduced in the annual budget? • Based on these impacts, is the annual budget moving the country closer to reaching its environmental objectives or further away? • What level of resources (in terms of expenditures, tax expenditures and tax revenues forgone) is associated with these policy measures? Indirectly, the following important policy questions can also be approached: • Is the country broadly on the right track to meeting its environmental objectives? • Are the various budgetary policies consistent with one another, or are they pulling in different directions? • Is the level of resources allocated commensurate with the priority of this policy area? • In what particular areas or sectors should the country be doing more? 11 Green Budget Statement: may answer…
  12. 12. 12 Using building blocks for developing a green budget statement Potential elements Building block Example Question to be answered Environmental targets Environmental strategy National and sectoral GHG- emissions reduction pathway Is the country broadly on the right track to meeting its environmental objectives? Key measures Identification of key measures What is the environmental (quantitative or indicative) impact of each of the key measures introduced in the annual budget? Is the level of resources allocated commensurate with the priority of this policy area? Environmental impact of each of the key measures Ex-ante assessments Ex-post assessments Results from environmental impact assessments and cost benefit analysis What is the environmental (quantitative or indicative) impact of each of the key measures introduced in the annual budget? Level of resources Budget framework Annual and multi-annual budget appropriations What level of resources (in terms of expenditures, tax expenditures and tax revenues forgone) is associated with these policy measures? Pre-budget projections Environmental strategy Scrutiny tools Current position on GHG emissions for example based on results from an environmental audit. Is the country broadly on the right track to meeting its environmental objectives? Post-budget forecasts Pre-budget projections+ Environmental impact of each of the key measures Based on these impacts, is the annual budget moving the country closer to reaching its environmental objectives or further away? Gap analysis for future action ∆ Environmental targets - Post-budget forecasts The Gap analysis could further be supported by results from an environmental audit or spending review Is the country broadly on the right track to meeting its environmental objectives? In what particular areas or sectors should the country be doing more?
  13. 13. 13 Putting the Roadmap intro Practice: Green Budgeting Across the Budget Cycle Fiscal strategy and medium- term planning • Medium-term planning • Performance setting • Long-term assessments of fiscal sustainability Budget formulation and approval • Ex-ante impact assessments • Annual resource allocations • Parliamentary oversight • Budget Statement • Citizen budgets Budget execution • Programme monitoring • Expenditure tagging End-year reporting and scrunity • Ex-post performance evaluation • Audit • Spending Reviews
  14. 14. • Complexity and focus of green budgeting depends on political priorities and political will. • Green budgeting in of itself does not change existing policies, rather it brings them together in a systematic and co-ordinated manner • Helps progress the environmental goals within the SDGs but is not necessarily an approach for all 17 goals at the same time 14 Limitations
  15. 15. • Does the Roadmap provide a feasible step-by-step approach? • Which building blocks are missing for a comprehensive green budgeting approach? • How can the OECD guidance be tailored to support countries’ efforts more effectively in leveraging the budget for achieving our environmental goals? • How do we avoid “green washing”? 15 Questions
  16. 16. THANK YOU 16 Contact: juliane.jansen@oecd.org

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