Aligning EU Expenditure with Biodiversity Objectives: Proofing and Tracking in Focus

Biodiversity loss remains a challenge in the European Union, with persistent financing gaps and the limited effectiveness of existing financing mechanisms undermining the EU Biodiversity Strategy for 2030. This article critically assesses whether regulatory tools, particularly biodiversity proofing and tracking, support the alignment of EU budgetary spending with biodiversity objectives. The analysis finds that while proofing provides safeguards against harmful environmental and biodiversity impacts, it is often weakened by administrative burdens and the insufficient capacity of Managing Authorities. Tracking, in turn, offers transparency but is fragmented across programme-specific rules, producing inconsistent and non-aggregable data. Against this backdrop, the Commission’s proposal for a Regulation establishing a budget expenditure tracking and performance framework for the 2028–2034 Multiannual Financial Framework represents a potential breakthrough. By introducing harmonised intervention fields, common indicators, and horizontal principles, this Regulation could strengthen the accountability and effectiveness of biodiversity-related spending.