Endnotes 4
1 They include categories from the UN System of Environmental-Economic Accounts (SEEA) Classification of Environmental Protection Activities (CEPA) and Classification of Resource Management Activities (CReMA), but they are not 100 percent comparable due to the BER’s inclusion of indirect expenditures, see below
2 Also called a spending review, sectoral spending analysis or comprehensive spending review, among other terms.
3 See http://www.undp.org/content/undp/en/home/blog/2018/Indonesias-green-sukuk.html
4 World Bank (2008). Investing in Indonesia's health: challenges and opportunities for future public spending. Available from: http://documents.worldbank.org/curated/en/875621468284350480/pdf/463140WP0HPER11086B01PUBLIC100final.pdf
5 Bird, N., Beloe, T., Hedger, M., Lee, J., O’Donnell, M., & Steele, P. (2011). Climate Public Expenditure and Institutional Review: A methodology to review climate policy, institutions and expenditure. An ODI and CDDE methodological note. Available from: https://www.cbd.int/financial/climatechange/g-cpeirmethodology-undp.pdf
6 Kazoora C. (2013). Public Expenditure Review for Environment and Climate Change for Rwanda, 2008-2012. Available from: https://www.unpei.org/sites/default/files/e_library_documents/Rwanda_PEER_2013.pdf
7 World Bank and Australian Aid (2012). Philippines: Basic Education Public Expenditure Review. Available from: https://openknowledge.worldbank.org/bitstream/handle/10986/13809/71272.pdf?sequence=1&isAllowed=y
8 MEA (2005). Millennium Ecosystem Assessment Ecosystems and Human Well-Being. Available from: http://www.millenniumassessment.org/documents/document.356.aspx.pdf
9 E.g. debt payments as percent of GDP, foreign exchange rate, and poverty and employment statistics.
10 PER refers to the Public Expenditure Review as that was the focus of this analysis. PNBV is the Spanish translation of the National Development Plan – literally “National Plan for Good Living”. Source: BIOFIN Ecuador.
11 There may also be expenditures that unintentionally benefit sustainable biodiversity management. Without any written intentional link to the NBSAP or other biodiversity or ecosystem objectives, their inclusion becomes very subjective. However, where these impacts are identified, it is worth noting, as unintentional positive impacts could become intentional if they are recognized and mainstreamed into the actors’ plans.
12 OECD Rio Marker for Biodiversity. See http://www.oecd.org/dac/environment-development/rioconventions.htm
13 Convention on Biological Diversity, Article 1. Objectives. Available from: https://www.cbd.int/convention/articles/default.shtml?a=cbd-01
14 SEEA. Available From: http://unstats.un.org/unsd/envaccounting/seea.asp
15 UN, E., & FAO, I. (2014). System of environmental-economic accounting 2012: central framework. New York: United Nations. Available from: http://unstats.un.org/unsd/envaccounting/seeaRev/SEEA_Cf_final_en.pdf
16 SEEA: Available from: https://unstats.un.org/UnSD/envaccounting/eea_project/default.asp
17 Access and Benefit Sharing (ABS) was part of Strategic Goal D: Enhance the benefits to all from biodiversity and ecosystem services under the CBD strategic plan, but separated out in the previous BIOFIN categories.
18 OECD, OECD Statistics on External Development finance Targeting Environmental objectives including the Rio Conventions. Available from: http://www.oecd.org/dac/environment-development/rioconventions.htm
19 UN Global Compact and others ( 2015). Private Sector investment and Sustainable Development. Available from: https://www.unglobalcompact.org/docs/publications/Private_Sector_Investment_and_Sustainable_Development.pdf
20 UNEP Finance Initiative and Global Canopy Programme (GCP) (2012). The Natural Capital Declaration. Available from: http://www.naturalcapitaldeclaration.org/the-declaration/
21 Especially large international NGOs such as World Wildlife fund (WWF), Conservation International (CI), The Nature Conservancy (TNC), and the Wildlife Conservation Society (WCS).
22 e.g. World Bank Group, GEF, UNEP, bilateral aid organizations, such as GIZ, DANIDA, SIDA, DFID, USAID, etc.
