Preliminary communication
https://doi.org/10.22598/zefzg.2026.1.33
Gender budgeting with examples from practice and correlation analysis of relevant indicators
Krešimir Kružić
orcid.org/0009-0004-4337-8801
; Ministry of Finance of the Republic of Croatia, Zagreb, Croatia
*
* Corresponding author.
Abstract
Throughout history, social discourse has given great importance to gender balance issues, while in recent years these issues have become even more actual and deepened, both in the rest of the world and in the European Union (EU). The gender balance issues are increasingly being analyzed through budgetary procedures, and the number of countries that address them is increasing. The paper’s theoretical section aims to point out examples of gender-responsive budgeting, but also gender-blind budgeting, both in OECD (Organisation for Economic Co-operation and Development) countries and throughout the world. Examples are divided separately into subchapters, thus achieving clarity, which is the initial condition for the successful analysis and synthesis, and later in the work, the inductive method was used to draw important conclusions based on the findings. Through empirical research, differences are shown between OECD members that have implemented gender-responsive budgeting and those that have not, and its impact on the level of GDP (Gross Domestic Product) per capita and the Gender Inequality Index. The paper analyzes the correlation and impact of policies in OECD members related to gender-responsive budgeting on the most important gender indexes. Using an econometric model was necessary to conduct a correlation analysis between the most important macroeconomic indicators, such as GDP per capita, employment rate and final consumption expenditure, on the one side, and the SDG (Sustainable Development Goals) Gender Index, which has already been revised several times by the European Commission’s Competence Centre on Composite Indicators and Scoreboards (COIN) at the Joint Research Centre (JRC) in Ispra, on the other side. As a result of analyses, correlation coefficients represent a quantitative method to show the correlation intensity, which is important for the final conclusions of the empirical section of research.
Keywords
gender budgeting, gender-responsive budgeting, gender-bling budgeting; gender indexation; gender equality; SDG Gender Index; public financial management
Hrčak ID:
349881
URI
Publication date:
28.7.2026.
Visits: 9 *