This resource provides guidance on green budgeting in terms of the concept, rationale and method. The primer can be used by government officials, including officials in charge of budget cells, research & academia, civil society, and any other stakeholders who wish to engage on this policy innovation.
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This presentation on Green Budgeting demystifies the concept, emphasizing its role in integrating environmental sustainability into public expenditure. It outlines the principles, structure, and global practices while showcasing examples from states like Puducherry and Bihar. Highlighting steps, limitations, and emerging themes, the session provides actionable insights to mainstream sustainable practices into budget processes for holistic and accountable governance.
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Assam Green Budget for FY 2025-26 sees participation from 32-line departments—more than double last year—with a total allocation of ₹10,138.75 crores, making up 11.35% of their combined budget. A structured methodology, clear guidelines, and capacity-building programs have driven this progress. The focus remains on integrating environmental priorities into fiscal policies and strengthening monitoring for accountability and impact assessment.
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Green Budgeting is instrumental in Assam’s approach to sustainable development. It is a strategic Public Finance Management tool designed to align budgeting processes with the environmental and climate objectives of the state. By fostering efficient allocation of resources, it supports Assam’s efforts in climate change mitigation, adaptation, and environmental sustainability, contributing to several Sustainable Development Goals and aligning with India’s commitments under the Paris Agreement.
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The Kerala Environment Budget is a novel initiative aimed at promoting sustainable development of the State by considering the environmental concerns and policies in its planning, promotion, and implementation. As a first step an analysis is done by selecting schemes from environment-sensitive areas that positively impact the environment 1 plan schemes under the following sectors are selected for identifying the scheme-wise environment component involved in it this year.
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The climate budget report would help the city’s decision-makers, government authorities, climate professionals, community-based organizations, researchers, businesses and commercial establishments, students, and citizens at large know Mumbai’s climate priorities and activities for the upcoming financial year. The report can also be useful for multilateral financial institutions, banks, and other external funders and financiers to understand if and how they can potentially extend climate funding and green financing support to help Mumbai meet its climate goals.
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This report provides an overview of the proceedings of the second workshop held on green budgeting in the Union Territory of Puducherry. Key discussions during the workshop focused on setting the rationale for green budgeting, understanding the stages of green budgeting, institutionalizing green budgeting, reporting on the utilization of the green budget, and discussion on evolution of the process. The workshop was designed to include a group discussion-based exercise. Access from here:
Access from here:Workshop Proceedings (py.gov.in)
This paper advocates for a multidimensional model of green budgeting to contribute to environmentally and climate-sensitive planning, resource allocation, and implementation. This approach allows the flexibility to add other lenses while using green budgeting as a self-assessment tool.
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Thus, the tabling of Bihar's Green Budget in the State Legislative Assembly by the Finance Department, Government of Bihar marks a step towards integrating environmental considerations into government spending annually. Through this exercise, there has been a focus on identifying programs and policies that contribute to environmental sustainability across various sectors in the state.
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Thus, the tabling of Bihar's Green Budget in the State Legislative Assembly by the Finance Department, Government of Bihar marks a step towards integrating environmental considerations into government spending annually. Through this exercise, there has been a focus on identifying programs and policies that contribute to environmental sustainability across various sectors in the state.
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The Climate Action Budget was prepared to integrate climate action into the State’s budgeting process ensuring the use of public resources effectively and efficiently to address one of the most significant challenges facing society today. The total budget allocated to climate action for Meghalaya has increased from ₹ 3411.93 cores in 2023-24 to ₹ 4501.04 crores in 2024-25 (budget estimates) constituting 16.6% of the total State Budget for the FY 2024-2025.
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This report provides an overview of the proceedings of the workshop held on green budgeting in the Union Territory of Puducherry. Key discussions during the workshop focused on setting the context for green budgeting, defining green budgeting with analogies and examples, process for institutionalizing green budgeting, and discussion on addressing the issue of climate change. The workshop was designed to include a group discussion based exercise.
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It is the fourth year of green budgeting in Bihar, and this indicates a proactive step by the State government towards incorporating sustainability in its fiscal decision-making process. Green budgeting practices in Bihar have also apparently indicated the state's preference for contributions by the private sector towards achieving sustainability.
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The Green Budget Report of the Union Territory of Puducherry for FY 2022-23 (baseline year) and FY 2023-2024 is a comprehensive document that outlines the green budget allocation, highlights sustainability initiatives, maps activities to promote environment-sensitive planning, accountability, aligns with the sustainable development goals, and provides valuable recommendations for departmental budgeting. It serves as a road map for fostering sustainable development and promoting a greener future in Puducherry.
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The Odisha Climate Budget outlines a comprehensive State Action Plan on Climate Change (SAPCC) that spans across 11 key departments. With coordinated inputs from the Forest, Environment and Climate Change Department, the Finance Department has conducted a Climate Change Budget Tagging Exercise. This effort aims to analyze public expenditure through the Phased Climate Change Impact Appraisal (CCIA) study, ensuring effective allocation of resources to address climate-related challenges in the region.
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The “Green Budgeting in Assam 2023-24” presents insights from review of public expenditure for their impact for green outcomes. The process will assist in making progressive transformation towards achieving highly favourable impacts and take up financial planning that makes the Government, more accountable for environmental sustainability and abating climate change.
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The Meghalaya Climate Budget Report represents a crucial step in integrating climate action into the State's budgeting process. By effectively and efficiently utilizing public resources, this budget aims to tackle the pressing challenges posed by climate change. It fosters transparency and accountability, with the Government reporting on the impact of climate-related spending and adapting plans to achieve climate goals.
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Bihar is the first state to undertake an exercise to table a separate and comprehensive green budget before the state legislature. The state prepared a green budget statement, the first-of-its-kind in the country. This resource is the green budget for 2022-23 for Bihar which is available on the website of the Department of Finance.
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Bihar is the first state to undertake an exercise to table a separate and comprehensive green budget before the state legislature. The state prepared a green budget statement, the first-of-its-kind in the country. This resource is the green budget for 2022-23 for Bihar which is available on the website of the Department of Finance.
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This analysis aims to define priority sectors, schemes, and potential adjustments in program design or funding to enhance climate resilience, mitigation outcomes, and project safeguarding for the government. The Programme Expenditure for FY 2020-21, revised estimate for FY 2021-22 and budget estimate for FY 2022-23 for form the source of data for schemes/programmes which have been analysed as part of the climate coding exercise. Similarly, for qualitative scheme details of all priority sectors, the Outcome Budget documents, as well as Activity Reports for the preceding years have been studied during the budget coding exercise.
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Bihar is the first state to undertake an exercise to table a separate and comprehensive green budget before the state legislature. The state prepared a green budget statement, the first-of-its-kind in the country. This resource is the green budget for 2021-22 for Bihar which is available on the website of the Department of Finance.
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Bihar is the first state to undertake an exercise to table a separate and comprehensive green budget before the state legislature. The state prepared a green budget statement, the first-of-its-kind in the country. This resource is the green budget for 2020-21 for Bihar which is available on the website of the Department of Finance.
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This study aims to inform planners in the State Government on the current climate change relevance and sensitivity of public expenditure in sectors outlined in Odisha’s SAPCC, through a detailed budget coding exercise. A brief analysis of the top ten schemes (by budgetary allocation) has been presented in every sector on their relevance and sensitivity levels indicating the scope for realignment over a significant portion of the department’s expenditure.
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The purpose of this analysis is to assist the Government in first identifying sectors and schemes to focus on to improve climate resilience and mitigation outcomes, and secondly to support government in deciding whether programmes need redesigning or additional funding to accommodate changes needed to deliver climate benefits and / or safeguard projects from the impacts of climate change. Additionally, all the schemes analysed have been ranked based on their CCRS for the purpose of prioritisation by policy makers at the time of budget allocations to ensure maximum benefits from climate change perspectives.
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With its various environmental problems, Punjab as a state, needs to be a frontrunner in addressing sustainability. For this, the State needs to institutionalize green thinking in the existing fiscal space in its annual state budget process and to introduce ‘Green Budgeting’. Preparing Green Budget Statements will help in benefiting from the momentum of the environmental consciousness in the mind-sets of departments. This initiative of the Department of Science, Technology and Environment, with nodal support from the Punjab State Council for Science and Technology and facilitated by The Energy and Resources Institute, New Delhi is the first step towards designing the process of green budgeting.
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This article broadly touches upon the working definition of green budgeting and methodology that can be used in order to initiate the process of green budget creation. It also showcases the process of stakeholder consultations held for brainstorming the course of green budget development.
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Green budgeting is a new concept and unlike gender budgeting and child budgeting, there is limited understanding on the green budgeting process. There is thus a need for awareness on the topic of green budgeting. With this rationale, TERI organized a webinar on green budgeting and is also launched a portal on green budgeting.
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Statement 12 of the Indian Union budget covers the allocations for the welfare of children. The latest expenditure profile (2022-2023) shows the budget estimates for 2022-2023, budget and revised estimates for 2021-2022 and actual expenditure for 2020-2021.
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Statement 13 of the Indian Union budget covers the Gender Budget. The latest expenditure profile (2022-2023) shows the budget estimates for 2022-2023, budget and revised estimates for 2021-2022 and actual expenditure for 2020-2021.
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This training resource provides operational guidance on improving the quality and scope of use of the Gender Budget Statement by Union Ministries and Departments. It can be of use to government officials, including officials in charge of Gender Budget Cells, academicians, CSOs and any other stakeholders who engage upon this subject. The resource highlights limitations of current gender budgeting and reporting practices, and recommends steps to address the same, using sector and scheme specific examples. A case study on analysing and improving gender budgeting and reporting practices of the Department of Higher Education is also presented.
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The aim of the handbook is to further strengthen the process of institutionalizing of gender concerns across sectors and across various levels of governance. The handbook demystifies the concept of Gender Budgeting and spells out the norms and procedures based on good practices and examples from the Indian context. It also draws upon successful county experiences which will be useful for the central ministries while institutionalising the process. It is an improved version of the first Gender Budgeting Handbook of the ministry prepared in 2007. The scope and content of the Handbook have been extended and restructured.
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This initiative by UNICEF aims to set certain guidelines for developing a child protection budget. The document covers the process of budget development with step-by-step analysis guidelines and creation of a template for the process.
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