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dc.titleA Conceptual Framework for the Classification of Government Spending on Climate Change
dc.contributor.authorPizarro, Rodrigo
dc.contributor.authorDelgado, Raúl
dc.contributor.authorEguino, Huáscar
dc.contributor.authorPimenta, Carlos
dc.contributor.orgunitFiscal Management Division
dc.coverageLatin America and the Caribbean
dc.date.available2022-09-08T00:09:00
dc.date.issue2022-09-08T00:09:00
dc.description.abstractTo align public spending with national climate change strategies and the mitigation commitments assumed in the nationally determined contributions (NDCs), the countries of Latin America and the Caribbean (LAC) need to periodically identify climate-related budgetary expenditures and determine whether they have a positive or negative impact. As there is still no internationally agreed methodology to do so, this publication proposes a conceptual framework and methodological guidelines for LAC countries, which allow the identification, classification, and evaluation of green public spending related to climate change, in an integrated approach coherent with current statistical systems. The proposed methodology is consistent with the United Nations System of Environmental Accounts and classification of government functions present in the Public Finance Statistics Framework, both recognized international statistical standards. The methodology uses a double-entry functional classification matrix, which addresses the primary and secondary purpose of weather-related spending and employs a satellite analytical account approach. This is not a single model, but rather a set of methodological definitions that countries can use to build their own budget functional classification systems related to climate change, conduct permanent and sustainable monitoring of this type of green spending, and thus be able to evaluate its results and impacts, providing feedback to the climate-related budget formulation process.
dc.format.extent128
dc.identifier.doihttp://dx.doi.org/10.18235/0004449
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/A-Conceptual-Framework-for-the-Classification-of-Government-Spending-on-Climate-Change.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Marco-conceptual-para-la-clasificacion-del-gasto-publico-en-cambio-climatico-en-America-Latina-y-el-Caribe.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectPublic Expenditure
dc.subjectRegulation
dc.subjectClimate Change
dc.subjectBudget
dc.subjectClimate Expenditure
dc.subjectEconomy
dc.subjectEmergency Management
dc.subjectFinance
dc.subjectGreenhouse Gas Emission
dc.subjectTaxation
dc.subjectEnergy Planning
dc.subject.jelcodeE01 - Measurement and Data on National Income and Product Accounts and Wealth • Environmental Accounts
dc.subject.jelcodeE62 - Fiscal Policy
dc.subject.jelcodeH50 - National Government Expenditures and Related Policies: General
dc.subject.jelcodeH60 - National Budget, Deficit, and Debt: General
dc.subject.jelcodeH61 - Budget • Budget Systems
dc.subject.jelcodeH83 - Public Administration • Public Sector Accounting and Audits
dc.subject.jelcodeC80 - Data Collection and Data Estimation Methodology • Computer Programs: General
dc.subject.jelcodeC82 - Methodology for Collecting, Estimating, and Organizing Macroeconomic Data • Data Access
dc.subject.jelcodeO54 - Latin America • Caribbean
dc.subject.jelcodeQ54 - Climate • Natural Disasters and Their Management • Global Warming
dc.subject.jelcodeQ58 - Government Policy
dc.subject.keywordsclimate change;public financial management;green public spending;public budget;greenbudget;functional classification;climate budget spending;Latin America and the Caribbean
dc.typeMonographs
idb.identifier.pubnumberIDB-MG-01034
idb.operationRG-T3640
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