Revisão metodológica do “OCDE Green Budgeting Framework” e proposta para o Brasil

Abstract

This report sets out to investigate a specific green budget technique, budget tagging, with a particular focus on climate tagging. Budget tagging systematizes budget data and information, identifying, measuring and monitoring government expenditure according to its potential impact - positive, neutral or negative - on the environment. For their part, climate budget markers focus on two primary objectives associated with combating the harmful effects of climate change: mitigation and adaptation. These two objectives were considered central by the OECD Rio Markers (OECD, 2016), an innovative methodology that has inspired the implementation of budget markers - green or climate - in various countries. This report is based on the definitions and criteria of this methodology to propose a classification system of climate markers for the Brazilian budget, adapting its ideas to our reality, taking into account the country's historical, institutional and socio-economic context.