{"dataset":{"name":"OECD Governance: Green Budgeting - 2022","slug":"dsd-qdd-gov-greenbud-df-gov-greenbud"},"field":"measure_name","members":["11. Please specify","17. Please specify the duration","18. Please specify the scope","19. Please specify the scope","24. Please specify which instruments","38. Please specify which initiatives","39. Please provide the weblink(s).","6.1 Please specify","6.2 Please specify the date","a. Carbon budget","a. Climate mitigation","a. Environmental tax reform","a. Ex-ante or ex-post environmental impact assessments of budget measures (spending and/or taxation)","a. Ex-ante or ex-post green budget tagging","a. Green budgeting is used to inform the political decision-making","a. Mandatory spending","a. Ministry of Finance (or its equivalent)","a. No","a. No official role for oversight bodies.","a. Not the highest priority for government and/or parliament","a. Training and skills development are organised for the Ministry of Finance","a. Yes, an inter-ministerial group is implemented to ensure coordination across government","a. Yes, sovereign green bonds","b. Budget law","b. Carbon assessment of budget measures","b. Climate adaptation","b. Discretionary spending (excluding operational spending)","b. Environmental cost benefit analysis of budget measures and investments","b. Green budgeting is integrated within all public policies","b. Green perspective in spending review","b. Independent Fiscal Institution","b. Lack of guidance or methodological basis","b. Line ministries, please specify","b. Regular review of environmentally harmful tax expenditures","b. Training and skills development are organised for the line ministries","b. Yes, a climate tracking indicator is used to monitor budget implementation / execution","b. Yes, a green budget statement/report is submitted to the parliament","b. Yes, an inter-ministry/department coordination is organised","b. Yes, environmental effects are discussed in the country's general tax and expenditure report","b. Yes, sustainability loans","c. Carbon pricing instruments including fuel and carbon taxation, emissions trading systems","c. Climate Council","c. Green budgeting is integrated during the budget negotiations to guide the prioritisation of budget allocations","c. Lack of impact on budget decisions","c. No","c. No training organised within the government","c. Operational spending (Current)","c. Other legislation","c. Regular review of environmentally harmful subsidies","c. Sustainable use and protection of water and marine resources","c. Yes, a mechanism exists to coordinate with the different levels of government (e.g. sub national)","c. Yes, please specify","c. Yes, please specify (e.g. internal debate within a commission, parliamentary budget office report)","d. Administrative practice, guidance note, circulars","d. Auditor General","d. Green budgeting guides the prioritisation of capital expenditure and investments","d. Investment spending (Capital)","d. Lack of framework/indicators to measure the impact of green budgeting","d. No","d. Shadow price of carbon used to evaluate public policies and investments","d. Transition to a circular economy","d. Yes, please specify","e. Lack of modern budgetary governance framework (e.g., programme budgeting)","e. Other, please specify","e. Pollution prevention and control","e. Tax expenditures","f. Lack of relevant knowledge or technical expertise","f. Protection and restoration of biodiversity and ecosystems","g. Do no significant harm principle","g. Lack of resources (e.g. time, staff)","h. Insufficient cooperation from across government","h. Other objectives, please specify","i. Unsuitable information and communications technology (ICT)","j. Poor availability of green disaggregated data","k. Other, please specify"]}