Global Biodiversity Expenditure (GLOBE) is a taxonomy that categorizes all potential public expenditures for biodiversity.
The taxonomy consists of two components:
(1) a guidance document explaining the various aspects of the taxonomy, including its integration with the BIOFIN methodology, and
(2) the taxonomy itself, which is an Excel sheet that classifies public biodiversity expenditures into 9 primary biodiversity categories, subcategories, and expenditure programs. These are linked to global agreements such as the GBF, SDGs, and others. Each subcategory or expenditure program will eventually be associated with Biodiversity Attribution Rates (to be added in a future version), which are tied to governmental functions.
In addition to supporting Biodiversity Expenditure Reviews, GLOBE can serve as a tool to assess the completeness of National Biodiversity Strategies and Action Plans (NBSAPs) or be applied at the subnational level.
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