ABSTRACT
The successful implementation of the Sustainable Development Goals (SDGs) depends on public financing. Since 2015, the SDGs have been increasingly integrated into domestic budgetary processes, with different practices of SDG budgeting emerging at different steps of the budgetary cycle. Most empirical examples reflect ex-post budgetary practices, with the SDG targets and indicators used in the monitoring and evaluation of national budgets. Conversely, ex-ante budgetary practices, whereby the SDGs are used in the budget-making process to ensure that the proposed budget seeks the best outcome for the goals, remain rare. The financial costs and administrative burden of SDG budgeting methods are high, which further limit their adoption. The value of such methods depends on whether they increase transparency, accountability and coherence in SDG implementation at national or local levels. Further research is needed to more systematically assess the impact of budgeting practices on the actual progress of SDG implementation.
