Zastosowanie i ocena metodologii zielonej klasyfikacji budżetowej na przykładzie wybranych gmin województwa podlaskiego w latach 2019–2023

Purpose | The aim of the article is to apply and evaluate the concept of green budget classification developed by K. Marchewka-Bartkowiak and D. Budzeń in the selected communes of the Podlaskie Voivodeship in 2019–2023. Research method | The research procedure consisted of the following: analysis of the available literature on the subject, relating to the issues of green finance and green budgeting, analysis of the executed budgets of the municipal commune of Brańsk, the urban-rural commune of Ciechanowiec and the rural commune of Poświętne from the years 2019–2023. Statistical methods were also used: descriptive statistics and structure analysis. Results | Green spending is an important step toward building more sustainable and resilient local communities, while also fitting in with global environmental efforts. The total amount of green spending was PLN 16.4 million, of which the urban-rural municipality of Ciechanowiec spent the most (PLN 8.8 million), even though the average share of its green spending in property expenditures was the lowest (about 11%). Green spending was concentrated in the departments of “municipal management and environmental protection” and “agriculture and hunting”. Originality / value / implications / recommendations | The study is an original use of the methodology of K. Marchewka-Bartkowiak and D. Budzeń in determining the size of green expenditures in three specific municipalities of the Podlaskie voivodeship. As a result of the analysis, expenditures were identified that do not qualify as “green” according to the cited methodology but were associated with positive environmental effects.