Climate assessment of local authority budgets: mitigation appendix

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 a 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