Green Budgeting in Morocco: The Approach and Challenges of Integrating Climate Change into Public Management

Authors

  • Rachid El-Oud Hassan First University, Settat, Morocco Author
  • Anass Mekdad Hassan II University of Casablanca, Casablanca, Morocco Author
  • Youssef Rafik Mohammed V University in Rabat, Rabat, Morocco Author

DOI:

https://doi.org/10.68337/cpsm.v1.i1.2026-022

Keywords:

Climate finance, green budget, Sustainable Development Goals (SDGs)

Abstract

This article examines Morocco's approach to green budgeting, drawing on the framework of the Organisation for Economic Co-operation and Development (OECD), with a view to integrating climate considerations into public financial management. It analyzes the progress made, particularly in the development of the legislative and institutional framework, medium-term budgetary planning, and oversight and transparency mechanisms. Morocco has also introduced tools such as the E-budget system to monitor expenditure. However, challenges remain, particularly in climate risk management, technical capacity-building, and inter-institutional coordination. The study concludes that strengthening green budgeting requires improvements to governance and monitoring tools, as well as the development of specialist skills, to support a transition toward sustainable growth that is resilient to climate change.

References

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[7] OECD, Green Budget Tagging: Introductory Guidance & Principles. Paris, France: OECD Publishing, 2021, doi: 10.1787/fe7bfcc4-en.

[8] Kingdom of Morocco, "Organic Law No. 130-13 on the Finance Act, promulgated by Dahir No. 1-15-62 of 2 June 2015," Bulletin Officiel, no. 6370, 18 June 2015. [Online]. Available: https://adala.justice.gov.ma/reference/html/Fr/189883.htm

[9] Moroccan Agency for Sustainable Energy (Masen), "Le Maroc revoit à la hausse son ambition d'atténuer les émissions de gaz à effet de serre [Morocco raises its ambition to mitigate greenhouse gas emissions]," Masen News, 12 July 2021. [Online]. Available: https://www.masen.ma/fr/actualites-masen/le-maroc-revoit-a-la-hausse-son-ambition-dattenuer-les-emissions-de-gaz-a-effet

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Published

2026-09-30 — Updated on 2026-10-01

Versions

Data Availability Statement

This study used publicly available public finance documents (finance laws, triennial budget programming reports, performance plans, and performance reports) published by the Moroccan Ministry of Economy and Finance.

How to Cite

Green Budgeting in Morocco: The Approach and Challenges of Integrating Climate Change into Public Management. (2026). Conference Proceedings in Science and Management, 1(1), 92-94. https://doi.org/10.68337/cpsm.v1.i1.2026-022 (Original work published 2026)