## 1 Introduction  
The 2030 Agenda aims to define inclusive measures that promote sustainability and resilience [1]. These measures derived in 17 Sustainable Development Goals (SDGs), with 169 targets that integrate cross-cutting approaches throughout 2030, combining the three dimensions of sustainable development (economic, social, and environmental), and applying to developing and developed countries alike [2]. Integrating all three dimensions of development and having been signed by all 193 UN member states in 2015, SDGs represent a universal commitment towards sustainability. As they have enlarged the definition of sustainability by integrating the environmental dimension of development (which had been perceived as left aside in the previous Millennium Development Goals), SDGs are also linked with climate action frameworks such as the Paris Climate Agreement (signed at COP 21 in Paris, on 12 December 2015, with the central aim to strengthen the global response to the threat of climate change by keeping a global temperature rise this century well below 2 degrees Celsius above pre-industrial levels and to pursue efforts to limit the temperature increase even further to 1.5 degrees Celsius (UNFCCC).) [2]. The European Union (EU), its institutions, and member states have played a key role in the adoption of the Agenda, the SDGs, and the Paris Agreement [2]. With multidisciplinary and multidimensional scopes, SDGs also set an ambitious path that will require investments of all kinds and from all sectors [3]. Despite this search for multi-stakeholder collaboration, national governments remain primarily responsible for realizing this transformation, embedding the SDGs into their policy planning [4]. Public budgets are powerful instruments to address any agenda. Conclusions from the latest UNDP (United Nations Development Programme) meetings agreed on mainstreaming SDGs into budgets as an urge to reach the completion of SDGs towards 2030 [5]. In this regard, there is an emerging key area in need of attention--how to translate the SDGs into budgets [6], and how may agents and countries cost out gaps to achieve the SDGs by mobilizing resources and budgeting for SDG activities [7]. The UNDP Bangkok Regional Hub defines three complementary pillars of SDG-integrated budgeting: Improving Strategic Allocative Function of Budgets via SDGs, Informing Budgets on SDGs, and Improved Effectiveness and Efficiency of Budgets in Achieving SDGs [8]. The previous three pillars, with a particular interest in evaluation for improved effectiveness and efficiency, emphasize the need addressed by this paper for an extensive evaluation of those areas in which budget allocation would have the most significant impact. As an increasing number of countries are considering integrating the SDGs into their budgeting processes [9], the evaluation of budget allocation impact becomes equally increasingly relevant, and it is, thus, the aim of this paper. Since the 2017 session of the High-level Political Forum (HLPF), 23 countries have mentioned ongoing measures to link the SDGs to the national budget, or that they had considered such action [4]. Although they are all recent and still open to evaluation and improvement, relevant examples of the previous include France, Mexico, and Spain. Although focused on environmental and green budgeting, the case of France has been noticed by the international arena. Its last Environmental Budget Report (_Rapport sur l'impact environmental dy budget de l'Etat_ available in: [[https://www.budget.gov.fr/files/uploads/extract/2021/PLF_2021/brochure_IEE.pdf](https://www.budget.gov.fr/files/uploads/extract/2021/PLF_2021/brochure_IEE.pdf)]([https://www.budget.gov.fr/files/uploads/extract/2021/PLF_2021/brochure_IEE.pdf](https://www.budget.gov.fr/files/uploads/extract/2021/PLF_2021/brochure_IEE.pdf))), published in October 2020, presented a new classification of budgetary expenses and tax rates according to their impact on the environment and identification of public resources of environmental character.