The emergence of Green Budgeting in public organizations: The challenges of a new environmental performance control system
研究了公共组织实施绿色预算时面临的设计和使用挑战，基于文献综述、案例研究和专家访谈，提出了分析框架，对公共管理者和环境政策研究者有参考价值。
Green Budgeting is an important new tool for managing environmental performance in public organizations. Despite its growing popularity in recent years, particularly in Europe, few studies have focused on this tool in the field of administrative sciences. What is more, the term ‘Green Budgeting’ tends to cover a wide variety of practices in public organizations. In response to the current limitations of the academic literature, and to clarify the concept of Green Budgeting, our article examines the challenges of Green Budgeting and the choices that public organizations make when implementing this approach. Based on a literature review, two case studies, expert interviews and our participation in various Green Budgeting think-tank events, we identify and discuss three challenges arising from the design and one challenge arising from the use of this new environmental performance monitoring tool, and propose a framework for analysing promising Green Budgeting initiatives with a view to future research.