Green budgeting: a toolkit for public sector finance professionals

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data-image="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/components/hero/article-default-hero-image-8.jpg"></div> <div class="hero-banner-overlay"></div> </div> <div class="inner hero-article-heading-container"> <div class="hero-panel"> <p class="article-category"> Policy and insights report</p> <p class="article-date"> 02 December 2022</p> <h1> Green budgeting: a toolkit for public sector finance professionals</h1> </div> </div> <div class="inner hero-article-details-container hidden-xs hidden-sm"> <div class="hero-resource-details articleHeroDetails"><div class="hero-article-details"> <div class="row"> <div class="col-xs-12 col-sm-offset-7 col-md-4"> <div class="panel panel-article-details"> <span class="cpd-icon"></span> <div class="content"> <h2> Policy and insights report</h2> </div> </div> <div class="panel panel-author-details"> <div class="details"> <div class="content"> <h4> ACCA author</h4> <h3> Mark Johnson, senior subject manager, public sector</h3> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="content-section section-article-content"> <div class="inner"> <div class="hero-article-details-container visible-xs visible-sm"> <div class="hero-resource-details articleHeroDetails"><div class="hero-article-details"> <div class="row"> <div class="col-xs-12 col-sm-offset-7 col-md-4"> <div class="panel panel-article-details"> <span class="cpd-icon"></span> <div class="content"> <h2> Policy and insights report</h2> </div> </div> <div class="panel panel-author-details"> <div class="details"> <div class="content"> <h4> ACCA author</h4> <h3> Mark Johnson, senior subject manager, public sector</h3> </div> </div> </div> </div> </div> </div> </div> </div> <div class="row"> <div class="article-content-top col-xs-12 col-sm-12 col-md-10 col-md-offset-1"> <ul class="breadcrumb-nav"> <li> <a href="/gb/en.html">Home</a> </li> <li> <a href="/gb/en/professional-insights.html">Policy and insights</a> </li> </ul> <div class="socialsharing socialSharing"><div class="social-sharing sticky hidden-print"> <ul> <li data-tooltip="Share on Twitter"> <a href="#" onclick="window.open('https://twitter.com/home?status=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html','name','width=600,height=400')"> <span class="text"> Twitter </span> <span class="icon"> <i class="icon-social-twitter"></i> </span> </a> </li> <li data-tooltip="Share on Facebook"> <a href="#" onclick="window.open('https://www.facebook.com/sharer/sharer.php?u=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html','name','width=600,height=400')"> <span class="text"> Facebook </span> <span class="icon"> <i class="icon-social-facebook"></i> </span> </a> </li> <li data-tooltip="Share on LinkedIn"> <a href="#" onclick="window.open('https://www.linkedin.com/shareArticle?mini=true&url=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html&title=&summary=&source=','name','width=600,height=400')"> <span class="text"> LinkedIn </span> <span class="icon"> <i class="icon-social-linkedin-inverted"></i> </span> </a> </li> <li data-tooltip="Share via email"> <a href="mailto:?body=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html"> <span class="text"> Email </span> <span class="icon"> <i class="icon-email"></i> </span> </a> </li> <li class="copy" data-tooltip="Copy link to clipboard"> <a href="#" class=""> <span class="text"> Copy </span> <span class="icon"> <i class="icon-copy-to-clipboard"></i> </span> </a> </li> </ul> </div></div> <div class="contentIntro title"><h2 class=""> The public sector has a crucial role in responding to climate change, the defining challenge of our age</h2> </div> </div> </div> <div class="row article-main"> <div class="article-content-main col-xs-12 col-sm-7 col-md-6 col-md-offset-1"> <div class="main-content parsys"><div class="image parbase section"><p class=""> <img src="/content/dam/ACCA_Global/professional-insights/Green-budgeting/MicrosoftTeams-image%20(1).png/_jcr_content/renditions/original" alt="168932969" title="168932969" class="cq-dd-image"></p></div> <div class="contentPromo section"></div> <div class="textSection text section"><h5>A new report by ACCA, <em>Green budgeting: A toolkit for public sector finance professionals</em>, shows how action to address the climate challenge requires change across the whole public sector and must be central to every public sector organisation’s decision-making processes.</h5> <p>Accountancy and finance professionals in the public sector are essential to this task, providing leadership and expertise to mainstream climate action.</p> <p>The budget cycle is at the heart of how every organisation implements its objectives. Green budgeting provides a framework to use the tools of the budget process to work towards implementing climate commitments and achieving environmental goals.</p> <p>This toolkit:</p> <ul> <li>notes that green budgeting is a wide-ranging concept and can involve different approaches</li> <li>outlines the basics of green budgeting</li> <li>focuses on the role of finance professionals</li> <li>highlights examples of green budgeting methods</li> <li>sets out steps for making green budgeting a success</li> <li>provides case studies.<br> </li> </ul> <p>The toolkit emphasises the importance of ownership of green budgeting by the finance function to make climate action a priority.<br>  <br> The toolkit is divided into three sections:</p> <ol> <li>Understanding green budgeting – provides definitions and motivations for adoption.</li> <li>Getting started – sets out three overarching principles to consider at the outset.</li> <li>Making green budgeting a success –  summarises two of the main tools and five factors required to build an effective approach.</li> </ol> <p>There is also an appendix of case studies showcasing green budgeting in action.<br>  <br> The case studies include:</p> <ul> <li>Government of Canada: emissions reduction plan and Federal Budget.</li> <li>Government of Kenya: tracking climate change spending.</li> <li>Greater London Authority: climate budgeting.</li> <li>State of Odisha: climate budgeting.</li> <li>Government of Singapore: green bonds.</li> </ul> <p>ACCA is committed to supporting the public sector in confronting the climate challenge. It supports the work of the International Public Sector Accounting Standards Board on sustainability reporting in the public sector.<br> </p> <script> (function($) { //Remove the styles from the page as it comes $(".textSection").find("li,ul,ol,span,p,div").css({fontFamily: "", fontSize: ""}); }(window.jQuery)); </script></div> <div class="articleVideo section"><div class="video-container"> <script src="https://www.youtube.com/iframe_api"></script> <iframe class="yt-video-container" id="video-zxJG9MoZlV0" width="800" height="440" src="//www.youtube.com/embed/zxJG9MoZlV0?rel=0&modestbranding=1&autohide=1&showinfo=0&controls=2&enablejsapi=1" frameborder="0" allowfullscreen="1"></iframe> <script> function onYouTubeIframeAPIReady() { new YT.Player('video-zxJG9MoZlV0', { events: { 'onStateChange': function (event) { if (event.data === -1) { var customevent = document.createEvent("HTMLEvents"); customevent.initEvent("videoPlayTriggered", true, true); customevent.eventName = "videoPlayTriggered"; document.getElementById("video-zxJG9MoZlV0").dispatchEvent(customevent); } } } }); } </script> </div> <p>ACCA urges public sector to adopt green budgeting approach<br><br></p> </div> <div class="linkList section"><div class="link-list-resourcefinder"> <h5>Further reading</h5> <ul> <li> <a href="https://www.accaglobal.com/pk/en/professional-insights/pro-accountants-the-future/climate-action-accountancy-profession.html" title="Climate action and the accountancy profession: building a sustainable future" target="_self"> <span class="icon-right pull-right red-right-arrow" aria-hidden="true"></span> <p class="description">Climate action and the accountancy profession: building a sustainable future</p> </a> </li> <li> <a href="https://www.accaglobal.com/vn/en/professional-insights/global-profession/rethinking-public-financial-management.html" title="Rethinking PFM" target="_self"> <span class="icon-right pull-right red-right-arrow" aria-hidden="true"></span> <p class="description">Rethinking PFM</p> </a> </li> </ul> </div> </div> </div> <div class="related-topics"> <h3> Related topics </h3> <ul> <li> <a href=""> <span class="text">Sustainability</span> </a> </li> </ul> </div> </div> <div class="article-content-side col-xs-12 col-sm-5 col-md-4"> <div class="side-content-articleDetails articleDetails"><div class="panel panel-article-details"> <span class="cpd-icon"></span> <div class="content"> <h2>Policy and insights report</h2> <p></p> </div> </div> </div> <div class="social-sharing-mobile socialSharingMobile"><div class="social-sharing visible-xs visible-sm hidden-print"> <ul> <li> <a href="#" onclick="window.open('https://twitter.com/home?status=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html','name','width=600,height=400')"> <span class="text"> Twitter </span> <span class="icon"> <i class="icon-social-twitter"></i> </span> </a> </li> <li> <a href="#" onclick="window.open('https://www.facebook.com/sharer/sharer.php?u=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html','name','width=600,height=400')"> <span class="text"> Facebook </span> <span class="icon"> <i class="icon-social-facebook"></i> </span> </a> </li> <li> <a href="#" onclick="window.open('https://www.linkedin.com/shareArticle?mini=true&url=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html&title=&summary=&source=','name','width=600,height=400')"> <span class="text"> LinkedIn </span> <span class="icon"> <i class="icon-social-linkedin-inverted"></i> </span> </a> </li> <li> <a href="mailto:?body=https://www.accaglobal.com/content/accaglobal/gb/en/professional-insights/global-profession/Green-budgeting-a-toolkit-for-public-sector-finance-professionals.html"> <span class="text"> Email </span> <span class="icon"> <i class="icon-email"></i> </span> </a> </li> <li data-tooltip="Copy link to clipboard"> <a href="#" class=""> <span class="text"> Copy </span> <span class="icon"> <i class="icon-copy-to-clipboard"></i> </span> </a> </li> </ul> </div> </div> <div class="side-content parsys"><div class="textQuote section"><blockquote> <p> "Don’t tell me what you value. Show me your budget – and I’ll tell you what you value" </p> <cite>Joe Biden, US president</cite> </blockquote> </div> <div class="contentPromo section"><div class="hero hero-black" data-id="side-content-contentpromo_d97"> <div class="content-promo-wrapper"> <h3>Green budgeting: a toolkit for public sector finance professionals</h3> <p></p> <div class="links"> <a href="https://stories.accaglobal.com/green-budget/index.html" class="btn btn-arrow btn-slide-animation" target='_blank'> Explore the highlights<span class="fa-icon-container"> <span class="icon-slide-container"> <span class="icon-right pull-left"></span> <span class="icon-right pull-right"></span> </span> </span> </a> </div> </div> </div> </div> <div class="contentPromo section"><div class="hero hero-black" data-id="side-content-contentpromo_8aa6"> <div class="content-promo-wrapper"> <h3>Green budgeting: Learning from others</h3> <p></p> <div class="links"> <a href="https://stories.accaglobal.com/green-budget-case-studies/index.html" class="btn btn-arrow btn-slide-animation" target='_blank'> Explore case studies<span class="fa-icon-container"> <span class="icon-slide-container"> <span class="icon-right pull-left"></span> <span class="icon-right pull-right"></span> </span> </span> </a> </div> </div> </div> </div> <div class="contentPromo section"><div class="hero hero-black" data-id="side-content-contentpromo_c835"> <div class="content-promo-wrapper"> <h3>Green budgeting: Finance skills</h3> <p></p> <div class="links"> <a href="https://stories.accaglobal.com/green-finance-skills/index.html" class="btn btn-arrow btn-slide-animation"> Read the guide<span class="fa-icon-container"> <span class="icon-slide-container"> <span class="icon-right pull-left"></span> <span class="icon-right pull-right"></span> </span> </span> </a> </div> </div> </div> </div> <div class="relatedDocuments parbase section"><div class="panel panel-dark panel-related-downloads"> <div class="details"> <div class="content"> <h3> Related downloads</h3> </div> </div> <ul> <ul class="parDocuments parsysList parsys"><div class="download parbase section"><li> <a href="/content/dam/ACCA_Global/professional-insights/Green-budgeting/PI-GREEN-BUDGETING-PS%20v5.pdf" target="_blank"> <span class="type"><strong>Download</strong> PDF5.81MB</span> <span class="title">Download the full guide</span> </a> </li> </div> </ul> </ul> </div></div> </div> </div> </div> </div> </div> </div><div class="footerToolbar iparsys parsys"><div class="section"><div class="new"></div> </div><div class="iparys_inherited"><div class="footerToolbar iparsys parsys"><div class="footerToolbar section"><div id="footer"> <div id="footer-top"> <div class="inner"> <div class="row"> <div id="footer-logo" class="footer-section col-xs-12 col-sm-3 hidden-xs"> <a href="/content/accaglobal/gb/en">ACCA - 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Green budgeting: a toolkit for public sector finance professionals | ACCA Global