Sürdürülebilir Kalkınmayı Desteklemede Yeşil Kamu Mali Yönetimi ve Bütçelemenin Ülkeler Arası Bir Analizi

This study analyses green public finance management (PFM) and emphasise its stages to support sustainable development. It aims to explore the practices of green PFM and budgeting in member countries of the Organization for Economic Co-operation and Development (OECD) and the European Union (EU). A comparative cross-country analysis was performed using the secondary data from "the Joint Survey on Emerging Green Budgeting Practices" conducted by OECD and EU. It is concluded that green PFM and budgeting is a new implementation in limited countries or has not been put into practice in most of them efficiently yet. It is considered that green PFM and budgeting will become more crucial in future because of the effects of climate change and environmental degradation. This study is also one of the limited research focused on the main stages of the green PFM in reaching the United Nations Sustainable Development Goals (UN SDGs) regarding climate change and environmental issues.