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Sustainable development goals and indicators: can they be tools to make national budgets more sustainable?
Article | Year: 2019 | Pages: 423 - 444 | Volume: 43 | Issue: 4 Received: August 14, 2019 | Accepted: October 7, 2019 | Published online: December 1, 2019
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FULL ARTICLE
FIGURES & DATA
REFERENCES
CROSSMARK POLICY
METRICS
LICENCING
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Assam
(Indian province)
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Afghanistan
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Colombia
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Finland
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Mexico
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Norway
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Slovenia
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Year in which SDGs were (or are
planned to be) integrated into the budgetary process
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2016
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2019
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2018
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2018
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2018
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2016
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2020
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Extent to which the SDGs have
been translated into the national context
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National Implementation Plan or Strategy
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X
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X
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X
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X
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X
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X
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Nationally translated targets or
prioritiesa
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X
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X
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X
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X
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X
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Gap analysis to identify national
challenges
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X
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X
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X
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High level political support for the
SDGs
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X
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X
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X
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X
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X
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X
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Degree of involvement of
Ministry of Finance
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Exercise Initiated by Ministry of
Finance
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X
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X
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X
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Ministry of Finance piloting the
approach
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X
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Ministry of the Economy
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National Planning Department
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X
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X
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X
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X
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Ministries use the SDGs as an
argument for their budget proposal
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X
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X
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X
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Extent to which the tool is used by
different actors
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too early to say
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too early to say
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too early to say
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Parliamentarians use the SDGs in the
budget debate
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X
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X
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NGOs use the SDGs for budget advocacy
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X
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X
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Supreme audit institutions use the
SDGs in the budget oversight process
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X
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X
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a Some countries avoid using the term “priorities” because of the indivisible nature of the SDGs, highlighting the importance to work towards the Agenda 2030 as a whole. Instead they focus on a selection of “accelerators” or “cross-cutting themes”. Source: table created by the authors based on semi-structured interviews
Figure 1Budget mapping for Assam and Nepal (expenditure) and Mexico (number of budgetary programs) DISPLAY Figure
Table 1Checklist of the necessary conditions according to the case studies for successful SDG integration into the budgetary process DISPLAY Table
* The authors would like to thank the two anonymous referees for helpful comments on the paper.
1 Based on the authors’ analysis of voluntary national reports from 2016 and 2017, these countries are: Afghanistan, Belize, Maldives, Finland, Norway, Italy, Denmark, Costa Rica, Indonesia, Kenya, Uganda, Mexico, Colombia, Montenegro, Philippines, Thailand, Egypt, Ethiopia, Honduras, Sierra Leone, Nepal, Nigeria, Madagascar, Argentina.
2 The results of this study were first presented in the format of a working paper (Hege and Brimont,  2018).
3 The recent decision of the Trump government to withdraw from the Paris agreement highlights the fragility of international commitments.
4 “Closely aligning budgets with the medium-term strategic priorities of government” is the second out of ten principles of good budgetary governance, established by the OECD Council on budgetary governance (OECD, 2015 ).
5 In addition to our case-study countries for which we conducted in-depth analyses, we also obtained relevant information from other countries.
6 This is an informal network of public administrators and other experts dealing with sustainable development strategies in Europe. The representative of the French administration is Stéphane Bernaudon from the Ministry of Ecological and Solidary Transition.
7 Remember that Norway has a long history with sustainable development since it is a former Norwegian Prime Minister, Gro Harlem Brundtland who chaired the World Commission of Environment and Development in charge with the report Our Common Future ( 1987 ), the framing of which is considered the birth of the concept of sustainable development.
8 Mainly development, environment, peace, human rights and humanitarian aid, covering many of the goals of the SDGs.
9 Expenditure category with a common objective.
10 At the time of the writing of our article, they were still at the pilot project stage.
11 Gender-responsive budgeting already exists in more than thirty countries.
12 Examples of countries that have integrated a climate focus into their budgets include Bangladesh, Indonesia, Nepal and the Philippines.
13 We have not included France and Sweden in the table because although these countries are considering integrating the SDGs into their budgetary processes, this process is not yet very advanced.
14 Some countries avoid using the term “priorities” because of the indivisible nature of the SDGs. Instead they use terms such as “accelerators” or “cross-cutting themes”.
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December, 2019
IV/2019
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