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Management : Journal of Contemporary Management Issues, Vol. 28 No. Special Issue, 2023.

Original scientific paper

https://doi.org/10.30924/mjcmi.28.si.6

Green budgeting implementation in financing of sustainable society - experience of Slovenia

Tatjana Stanimirović ; University of Ljubljana, Faculty of Public Administration
Lenart Milan Lah orcid id orcid.org/0000-0002-1720-9201 ; University of Ljubljana, Faculty of Public Administration
Žiga Kotnik orcid id orcid.org/0000-0003-2723-9364 ; University of Ljubljana, Faculty of Public Administration
Maja Klun orcid id orcid.org/0000-0002-1025-9134 ; University of Ljubljana, Faculty of Public Administration

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Abstract

Sustainable societies of the future should be designed on the basis of a green public budgeting, as green public 79 spending and investment are the key drivers of sustainable development. Studies on green budgeting have so far tended to focus on green taxes and favourable regulatory regimes for specific sectors, although 14 out of 38 OECD countries have introduced these in some form. Based on secondary research of Slovenian budget documentation for the period from 2018 to 2022, our research findings show that green and sustainable content is weak, both in terms of content and scope. Only 11 out of 24 policies and only 23 out of over 3000 projects have included some ideas of the green and sustainable concept. Due to the evolving methodology and framework of green budgeting, the research challenge could be identified in a repeated and deeper analysis, including the targets and indicators in the coming years.

Keywords

Green budget; Sustainable society; Budget; Budget documentation

Hrčak ID:

311029

URI

https://hrcak.srce.hr/311029

Publication date:

1.11.2023.

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