UNDP-气候变化预算编制：政府将气候变化纳入预算编制的指导说明（英）-2021.10-58页_5mb

Summary of "Budgeting for Climate Change: A Guidance Note for Governments to Integrate Climate Change into Budgeting"

Core Content

This Guidance Note, developed by the UNDP Climate Finance Network, is aimed at government agencies responsible for integrating climate change into their budgeting processes, particularly focusing on medium-term budgeting. It serves as a continuation of previous guidance notes and is aligned with the United Nations Development Programme's (UNDP) role as a technical partner in the Coalition of Finance Ministers for Climate Action. The document outlines a systematic approach for governments to mainstream climate change into their fiscal and budgetary frameworks.

Main Objectives

• To guide governments in integrating climate change into their medium-term budget frameworks.
• To enhance the effectiveness of climate-responsive public financial management (PFM).
• To support the achievement of the Sustainable Development Goals (SDGs) through climate-sensitive budgeting.
• To ensure gender and social inclusion in climate policy planning and budgeting.

Key Principles

1. Build on a Country's Systems and Practices: Leverage existing national systems and practices to align with climate change integration.
2. Ensure Flexibility and Align Reform Measures with the Budget Cycle: Adapt integration strategies to the specific stages of the budget cycle.
3. Clearly Define Roles and Responsibilities and Coordination Mechanism: Establish clear roles and mechanisms for coordination among relevant stakeholders.

Methodology

The Guidance Note is structured around the three stages of the PFM cycle, with each stage further divided into sub-stages:

Stage 1: Integrating Climate Change into the Strategy-Setting and Macro-fiscal Framework

• Focuses on incorporating climate change into the strategic planning and macroeconomic forecasting processes.
• Includes the development of a climate-sensitive macro-fiscal framework.
• Highlights the importance of risk assessment and the creation of contingency reserves.

Stage 2: Integrating Climate Change into Budget Preparation

• Aims to improve access to climate finance by identifying new funding sources.
• Emphasizes the need for performance-oriented budgeting and the inclusion of climate considerations in budget circulars and submission templates.
• Suggests the use of dual budgeting systems to separate recurrent and capital expenditures.

Stage 3: Integrating Climate Change into the Budget Approval Process and Accountability

• Encourages the inclusion of climate change in legislative budget hearings and negotiations.
• Promotes transparency and accountability by reflecting climate policies in budget documents such as the Medium-term Expenditure Framework and Citizens Budget.
• Supports the establishment of independent fiscal institutions and the use of climate-sensitive performance indicators.

Key Recommendations

• Stakeholder Roles: Defines the roles of key stakeholders such as the Ministry of Finance (MoF), Climate Change Policy Bodies (CCPBs), and Ministries, Departments, and Agencies (MDAs).
• Tools for Integration: Recommends the use of specific tools such as Climate Budget Tagging (CBT), Cost-Benefit Analysis (CBA), and the Climate Change Budget Integration Index (CCBII).
• Gender Responsiveness: Encourages the integration of gender and social inclusion aspects to minimize adverse impacts of climate change on vulnerable groups.
• Distributional Effects: Highlights the importance of assessing the distributional effects of climate-responsive policies.
• Legal and Institutional Capacity: Emphasizes the need for legal and institutional frameworks to support climate change integration.

Supporting Elements

• Case Studies and Experiences: The Guidance Note includes case studies from various countries in the Asia-Pacific region and references global experiences.
• Supplementary Information: Provides additional details on tools, performance indicators, and best practices for climate-sensitive budgeting.
• Collaboration with International Bodies: Recognizes the importance of collaboration with the IMF, OECD, and other international financial institutions.

Conclusion

The Guidance Note underscores the critical role of government in addressing climate change through effective budgeting practices. It provides a comprehensive and step-by-step approach to integrating climate change into the budget cycle, with a focus on medium-term planning. By doing so, it aims to enhance fiscal resilience, promote sustainable development, and ensure equitable outcomes for all segments of society, especially the most vulnerable.

Key Figures and Statistics

• The earth's surface has warmed progressively over the last two centuries due to anthropogenic greenhouse gas emissions.
• Global sea levels are predicted to rise by 40–63 cm by 2100, posing an existential threat to low-lying areas.
• The ILO warns that heat stress will cause a 2.2% loss in global working hours annually, with agriculture bearing the brunt.
• General government final consumption expenditure averaged over 15% of global GDP in the past decade.
• Net investment in non-financial assets in least-developed countries averaged 7% of GDP in 2019.
• Net Official Development Assistance (ODA) averaged 0.191% of GNI.

Target Audience

• Governments and their agencies responsible for climate finance.
• Ministries of Finance and Planning.
• Climate change policy-making bodies.
• Development partners and international financial institutions.

Conclusion

This Guidance Note is a valuable resource for policymakers and practitioners aiming to integrate climate change into their budgeting processes. It provides a structured approach to mainstreaming climate change within public financial management, with a focus on medium-term budgeting, and supports the achievement of the SDGs and the transition to a net-zero-carbon economy.