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Author/Editor:
Ozlem Aydin Sakrak ; Bryn Battersby ; Fabien Gonguet ; Claude P Wendling ; Jacques Charaoui ; Murray Petrie
Publication Date:
December 8, 2022
Electronic Access:
Free Download. Use the free Adobe Acrobat Reader to view this PDF file
Summary:
This How to Note develops the “green public financial management (PFM)” framework briefly outlined in an earlier Staff Climate Note (2021/002, published in August 2021). It illustrates, how climate change and environmental concerns can be mainstreamed into government’s institutional arrangements in place to facilitate the implementation of fiscal policies. It provides numerous country examples covering possible entry points for green PFM – phases in the budget cycle (strategic planning and fiscal framework, budget preparation, budget execution and accounting, control, and audit), legal framework or issues that cut across the budget cycle, such as fiscal transparency or coordination with State Owned Enterprises or with subnational governments. This How to Note also summarizes practical guidance for implementation of a green PFM strategy, underscoring the need for a tailored approach adapted to country specificities and for a strong stewardship role of the Ministry of Finance.
Series:
How-To Note No 2022/006
Subject:
Environment Public financial management (PFM)
Frequency:
occasional
Publication Date:
December 8, 2022
ISBN/ISSN:
9798400221682/2522-7912
Stock No:
HTNEA2022006
Pages:
37
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