Environmentally responsible budgeting approach in the framework of sustainable development

As a negative consequence of the globalizing world, environmental problems emerge. It is the duty of every society to minimize these problems and transfer them to the next generations with the least damage. The concept of sustainable development emerges at this point. This concept means that we use the resources we have as much as we need and transfer them in a way that does not prevent the use of future generations. Therefore, we need to move forward by protecting the environment. This makes it necessary to increase environmental expenditures and measures taken to protect the environment. Decision makers should not ignore the environment while preparing public budgets. In the fight against environmental problems, the state brings the environmentally friendly budget approach to the agenda by regulating the economic opportunities it has. This budget approach has the feature of a report that gives information about the latest situation regarding the environment. Thanks to this report, expenditures are made more accurately in accordance with the principle of efficiency in resource allocation. Sustainable development goals and environmentally friendly budgeting approach aim to leave a livable world to future generations with more environmentally friendly policies by ensuring the balance of income and expenditure. In this study, the concept of sustainable development is emphasized and environmental objectives determined within the framework of this concept are mentioned. The decisions taken by the decision makers on the basis of environmental sensitivity while preparing the budget and the way these decisions are implemented are discussed in a comparative way in terms of countries.