Unveiling the Green Tapestry: Exploring the Influence of Green Budget Tagging on the Nexus of Fiscal Policy Sustainability and Green Budgeting Practices in Metropolitan Municipal and District Assemblies in Ghana

Shaibu Awudu (), Ayu Krishna Yuliawati and MayaSari
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Shaibu Awudu: Universitas Pendidikan Indonesia
Ayu Krishna Yuliawati: Universitas Pendidikan Indonesia
MayaSari: Universitas Pendidikan Indonesia

A chapter in Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023), 2024, pp 186-192 from Springer

Abstract: Abstract The study explores the impact of green budget tagging on the relationship between green budgeting practices and fiscal policy sustainability in Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana. This research used a quantitative approach and a descriptive survey design, with participants from the budgeting, finance, and environmental departments. The study found that climate change adaptation and mitigation, waste management, renewable energy development, and natural resource conservation positively influenced fiscal policy sustainability. However, sustainable transport did not have a significant effect on fiscal policy sustainability. The study also found negative interaction effects between green budget labeling and climate change adaptation and mitigation, waste management, renewable energy development, and natural resource conservation, suggesting that the combined effects of these variables with green budget tagging are detrimental to fiscal policy sustainability. The net effects of climate change adaptation and mitigation, waste management, renewable energy development, and natural resource conservation positively contributed to fiscal policy sustainability. The study is expected to provide insights for policymakers and practitioners in Ghana and similar contexts.

Keywords: Green Budget Practices; Green Budget Tagging; Sustainable Fiscal Policy (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-443-3_27

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DOI: 10.2991/978-94-6463-443-3_27

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