إدماج تغير المناخ في عمليات الميزانية العامة للدولة

Abstract EN

Climate change is a transversal issue, their effects has touched more than one field, and may negatively affect the sustainable development goals.

Due to the importance of the public budget and the accounting system in coordinating and strengthening the links between development programs and providing information that enhances accountability, it has become necessary to integrate climate change into the budget and accounting processes.

This research aims to demonstrate the importance of integrating climate change into the public budget, and the modalities for that, and highlight the role of international public accounting standards in promoting the reporting related to climate change.

Algeria has the political and the legal tools that enable it to integrate climate change into public budget processes.

In 2019, it adopted a national climate plan based on a participatory and inclusive approach among several sectors.

The Organic Law of Financial Law 18/15 of 2018 shows that it is moving towards adopting a new financial framework based on the program budget, and adopting new standards for public accounting.