Green budgeting in OECD countries

Foreword
Methodological Note
Executive Summary
	Strategic framework for green budgeting
	Tools and methods of green budgeting
	Accountability and transparency
	Enabling environment
1 Overview
	The OECD Green Budgeting Framework
2 Green budgeting across the OECD
	Overview of green budgeting across the OECD
	Building block 1: Strategic framework for green budgeting
		Administrative leadership for green budgeting
		Green budgeting across different levels of government
		Towards a more integrated approach which incorporates other high-level priorities
	Building block 2: Tools and methods of green budgeting
		The role of green budgeting tools throughout the budget cycle
		The role of tax policy in green budgeting
		Tools that support green policy-making but that are not part of green budgeting efforts
	Building block 3: Accountability and transparency
	Building block 4: Enabling environment
		Challenges in implementing green budgeting
	Impact of green budgeting
	Green budgeting in COVID-19 recovery efforts
	Conclusions
Glossary
References
Notes