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Sustainable development goals and indicators: can they be tools to make national budgets more sustainable?

Author

Listed:
  • Elisabeth Hege

    (Institut du developpement durable et des relations internationales (IDDRI), Paris, France)

  • Laura Brimont

    (Institut du developpement durable et des relations internationales (IDDRI), Paris, France)

  • Felicien Pagnon

    (IRISSO, UMR CNRS 7170, Universite Paris-Dauphine, PSL (Paris Sciences et Lettres); Institut du developpement durable et des relations internationales (IDDRI), Paris, France)

Abstract

This article explores the use and added value of the Sustainable Development Goals (SDGs) and indicators in the budgeting process. Several countries have announced in their voluntary national reviews (VNRs) their intention to use the SDGs in their budgetary processes, but few have specified why it would be relevant to do so, or how it could be implemented. Based on nine case studies conducted through interviews, we found that SDG budgeting is still in its infancy. We nevertheless identified four ways in which countries are starting to integrate the SDGs into budgeting processes. Most of the countries we studied either map their budgets against the SDGs or include qualitative reporting in their main budget document. Less often, countries use the SDGs to improve their budget performance evaluation system or as a management tool for resource allocation. Most of the countries follow a technical approach. Only rarely are the SDGs used politically or referenced in the budgetary debate.

Suggested Citation

  • Elisabeth Hege & Laura Brimont & Felicien Pagnon, 2019. "Sustainable development goals and indicators: can they be tools to make national budgets more sustainable?," Public Sector Economics, Institute of Public Finance, vol. 43(4), pages 423-444.
    • Handle: RePEc:ipf:psejou:v:43:y:2019:i:4:p:423-444
    DOI: 10.3326/pse.43.4.5
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    References listed on IDEAS

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    1. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808, Decembrie.
    2. United Nations UN, 2015. "Transforming our World: the 2030 Agenda for Sustainable Development," Working Papers id:7559, eSocialSciences.
    3. Aránzazu Guillán Montero & David Le Blanc, 2019. "The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals," Working Papers 157, United Nations, Department of Economics and Social Affairs.
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    Cited by:

    1. Louis Meuleman, 2021. "Public Administration and Governance for the SDGs: Navigating between Change and Stability," Sustainability, MDPI, vol. 13(11), pages 1-22, May.
    2. Raffaele Sisto & Javier García López & Alberto Quintanilla & Álvaro de Juanes & Dalia Mendoza & Julio Lumbreras & Carlos Mataix, 2020. "Quantitative Analysis of the Impact of Public Policies on the Sustainable Development Goals through Budget Allocation and Indicators," Sustainability, MDPI, vol. 12(24), pages 1-15, December.
    3. Anita Breuer & Julia Leininger, 2021. "Horizontal Accountability for SDG Implementation: A Comparative Cross-National Analysis of Emerging National Accountability Regimes," Sustainability, MDPI, vol. 13(13), pages 1-23, June.
    4. David Horan, 2020. "Enabling Integrated Policymaking with the Sustainable Development Goals: An Application to Ireland," Sustainability, MDPI, vol. 12(18), pages 1-18, September.

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    More about this item

    Keywords

    budget; sustainable development; new wealth indicators;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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