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Green Budgeting Practices in the EU: A First Review

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  • Elva Bova

Abstract

As many Member States are moving towards a greening of their economy, this work investigates whether their budgetary practices are shaped in a way that supports the green transition. Based on a review of budgetary documents across the EU countries, this study presents green budgeting experiences in selected Member States. After discussing concepts related to green budgeting, expenditure and revenue, this paper reviews and compares the coverage, the methodology and the governance of the selected green budgeting practices. It also provides information on the transparency and accountability arrangements of these practices. Overall, the study shows an incipient development of green budgeting and large heterogeneity of practices across countries. It shows that this heterogeneity is partly explained by different underlying concepts and definitions regarding the environmental objectives and budgets’ contribution towards them.

Suggested Citation

  • Elva Bova, 2021. "Green Budgeting Practices in the EU: A First Review," European Economy - Discussion Papers 140, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    • Handle: RePEc:euf:dispap:140
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    File URL: https://economy-finance.ec.europa.eu/publications/green-budgeting-practices-eu-first-review_en
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    Cited by:

    1. Botta Fabio & Bender Christian & Lenk Thomas & Hesse Mario, 2024. "Budgetary Framework Reform in Green Transition in the EU and Germany," Intereconomics: Review of European Economic Policy, Sciendo, vol. 59(1), pages 48-54, February.

    More about this item

    JEL classification:

    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects

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