This report provides an overview of green budgeting practices across OECD countries
based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for
the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental
considerations into budgeting frameworks and processes. Green budgeting involves a
systematic approach across all stages of the budget process, including financial reporting
and budget oversight. The growth in green budgeting in OECD countries, as shown in
the report, demonstrates the key role of budget offices in ensuring that policy priorities
relating to climate change and the environment are taken into account when allocating
resources through the budget process.