Publications Local authorities

Climate assessment of local authority budgets: mitigation appendix

15 March 2021 - Climate Report - By : Marion FETET / Morgane NICOL / Quentin PERRIER, PhD / Louis STROEYMEYT / Vivian DEPOUES, PhD

For local governments, it is when expenditures are debated that it is possible to question them and to channel them towards the climate transition. That’s why I4CE and its partners co-constructed a common and shared methodology to assess a local budget according climate issues. More information on this project is available at this link 


Assessing mitigation impacts of the budget means to evaluate the impacts of expenditures on greenhouse gas emissions and the technical appendix on mitigation gives, step by step, what to implement in the municipality. It details how to classify every expenditure in « very-climate friendly », « climate transition », « neutral » or « climate-unfriendly » thanks to a taxonomy, sourced and argued. 


This appendix comes with an Excel file (in French) to download, based on the French accounting framework M57.  


For the entire method « climate assessment of local budgets », please find available methodological guide (available in English), a technical appendix on mitigation (in French), a technical appendix on adaptation (in French) of climate change. These documents are available for all local governments that want to launch a climate assessment of their budget. 


In this appendix on mitigation, you will find: 


•  Step 0: choosing the scope of analysis
•  Step 1 and 2: review of budget lines according to the French accounting nomenclature
•  Step 3: Extra-accounting information
•  Step 4: Summing up the budget lines
•  Step 5: Assessing the budget lines to analyse with the taxonomy
•  Step 6: Carring out an additional cross-cutting analysis

Climate assessment of local authority budgets: mitigation appendix Download
I4CE Contacts
Marion FETET
Marion FETET
Research Fellow – Local authorities, Public Finance, Green Budgeting Email
Morgane NICOL
Morgane NICOL
Director program – Local authorities, Adaptation, Public finance Email
Senior Research Fellow – Adaptation and Local authorities Email
To learn more
  • 06/02/2023
    Local authorities: the need for investment and human ressources for climate neutrality

    Local authorities have a major role to play in achieving France’s 2050 carbon neutrality objectives, as set out in the National Low-Carbon Strategy (Stratégie Nationale Bas Carbone, SNBC). Due to their assets and areas of expertise, local authorities must make numerous climate investments, implement strategies and action plans, and take measures to encourage stakeholders within their territories. This study aims to estimate the cost of such climate action for local authorities. 

  • 01/27/2023
    Putting adaptation to the impacts of climate change on the French agenda of discussions between local and national authorities

    While French local authorities have important levers for adaptation, they will only be able to mobilize them if certain conditions are met at national level: the entire effort cannot rest on their initiative alone. This is what this I4CE’s Climate Report shows. There is an urgent need for a discussion on adaptation between the national government and subnational authorities.

  • 11/25/2022
    Climate: how French local authorities are financing their investments? 

    According to I4CE’s research, to meet European and international commitments made by France to carbon neutrality, French local authorities need to more than double their annual climate-related investments (from €5.5 billion to €12 billion annually), to around 20% of their current total capital expenditure.  

See all publications
Press contact Amélie FRITZ Head of Communication and press relations Email
Subscribe to our mailing list :
I register !
Subscribe to our newsletter
Once a week, receive all the information on climate economics
I register !