Methodology

How the Guide and case studies were put together

A brief overview of where the content on this website comes from, how it has been reviewed, and how it will be kept up to date. 

How the Guide was put together

The Role of Ministries of Finance in Driving Climate Action: A Guide to Economic Transformation and Resilience is a product for and by the Coalition of Finance Ministers for Climate Action. Originally published in 2023, it is being updated over the course of 2026 and 2027 to ensure it remains relevant and useful to Ministries of Finance. The update is coordinated by the United Nations Environment Programme, with support from the Grantham Research Institute on Climate Change and the Environment at the London School of Economics, and based on guidance from the Coalition Co-Chairs and the Country Steering Group (see About the Guide).  

The Guide is based on an extensive review of existing literature; interviews conducted with officials in Ministries of Finance; expert contributions by Institutional and Knowledge Partners to the Coalition; consultations with key experts; and regional validation workshops with Ministries of Finance.  

The Ministry of Finance Framework for Climate Action

The Ministry of Finance Framework for Climate Action sits at the heart of the Guide, dividing its practical core into three Functions and three Capabilities. The Functions are based on the “Taxonomy of Central Finance Functions” proposed by Richard Allen, Yasemin Hurcan, and Maximilien Queyranne in their paper The Evolving Functions and Organization of Finance Ministries (2016). It outlines the core policy, regulatory, and transactional functions typically performed by Ministries of Finance (or, in some cases, other government agencies). The Capabilities draw on a range of work including a World Bank study, Central Finance Agencies in Poor Countries: A Political Economy Approach (2013), and an ODI Global report, The Capabilities of Finance Ministries (2016). For more information on how the framework was developed, please see the original Guide. 

Interviews and surveys

The original Guide was informed by semi-structured interviews with officials in 17 Ministries of Finance: Bahamas, Chile, Denmark, Finland, Germany, Indonesia, Ireland, Jamaica, Korea, Malaysia, Philippines, Rwanda, Spain, Uganda, United Kingdom, United States, and Uruguay. 

As part of the update, additional interviews and bilateral discussions were conducted with the following Ministries of Finance: Bangladesh, Denmark, Egypt, Ireland, Italy, Kenya, Madagascar, Morocco, Nigeria, Sierra Leone, Spain, Uganda, and Uruguay. 

The individuals interviewed were typically mid- to senior-level officials, including senior consultants and advisors on climate policy or climate finance. They were chosen because they serve as deputies to the Coalition and/or play a leading role in their ministry’s work on climate action. 

In addition, the following Ministries of Finance responded to a survey: Bangladesh, Bhutan, Croatia, Denmark, Ecuador, Finland, Germany, Ireland, Mexico, Pakistan, Sierra Leone, Spain, Uganda, and Uruguay. More than 40 Ministries of Finance also participated in two regional validation workshops, helping to identify priorities for the update.  

Case studies

Case studies are at the heart of the Guide. Every member of the Coalition of Finance Minsters for Climate Action had the opportunity to contribute their experience and lessons learned on one or more topics. The majority of case studies in the database are authored by Ministries of Finance who are Coalition members. Additional case studies were provided by Coalition partners and through desk research to broaden regional representation, address thematic gaps, or provide relevant experience from beyond the Coalition. Together, these examples are intended to support peer-learning and the sharing of good practice across Ministries of Finance. All Coalition members had the opportunity to verify the case studies relating to their country as well as update those from original Guide.

Contributions

The Guide aims to bring together the best available knowledge on the role of Ministries of Finance in driving climate action. It relies heavily on material from 40 of the Coalition’s Institutional and Knowledge Partners, as well as selected other experts. Their contributions to the Guide range from text boxes on specific topics of expertise to long-form inputs. The text in the Guide does not represent the official positions of the Coalition and its members, UNEP, GRI/LSE or the contributors/experts. 

Review process

Each part of the Guide goes through a peer review process before being published on the website as a consultation draft. Reviewers include member Ministries of Finance, particularly the Country Steering Group, and contributors. All Coalition members are also given the opportunity to review each tranche before publication. The consultation period provides a further opportunity for Coalition members and the wider public to comment.  

A living document

The updated Guide is a living document, hosted on a website designed for periodic revision rather than a fixed publication. Content will be refreshed as new case studies and lessons emerge from the Coalition’s membership (please contact the Secretariat if your Ministry would like to contribute a case study). Updates will be dated so readers can see what has changed since the Guide’s last release. 

 

In short

35+
Ministries of Finance provided substantive input on the Guide update
40+
Coalition partners and other experts contributed to the Guide update