Gender budgeting: a vital element for ensuring sustainable development

The article aims to highlight the latest approaches to the introduction of countries gender budgeting. The authors propose the application of the method of ranking countries based on 4 key indicators related to the gender gap (Economic participation and opportunity, Educational attainment, Health and survival, Political empowerment) of the Global gender gap index and then analyse the result considering the level of socio-economic development of each country. Ten sample countries were randomly chosen. The results of the study confirmed the mutual influence between the gender gap and socio-economic development. The proposed method of ranking countries compared to socio-economic, political and environmental development allows countries with a high value of the gender gap index to offer specific tools to reduce it. The research conducted can help improve existing practices, facilitate initiatives to develop gender parity and further work on geographical and sectoral orientation.

Particularities of gender sensitive budgets

In this article, are studied the peculiarities of gender-sensitive budgeting. In turn, gendersensitive budgeting means an inclusive approach to gender equality in the budgetary process of a state. It also describes the steps to integrate gender budgeting process.

Gender budgeting in public financial management: a literature review and research agenda

Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or South Africa, or on countries in Europe. Drawing on an analytical framework, we find that most studies scrutinize the ex ante stages of gender budgeting, whereas less is known about the concurrent and ex post stages. Moreover, because little is known about the outcome and impact of gender budgeting, governments do not know what instruments function best in different settings. Given their ex ante focus, most studies on gender budgeting often either remain descriptive or analyse secondary data. Despite scholars from different disciplines contributing to the field of gender budgeting, several ‘blank spots’ remain, particularly in public sector accounting. Points for practitioners While current gender budgeting projects tend to focus on the ex ante stage of gender budgeting, future practitioner attention needs to focus on the equally important concurrent and ex post stages, which have received less attention thus far. An increasing number of governments worldwide are implementing gender budgeting projects. Governments need to evaluate the outcome and impact of these projects in a timely fashion, aiming at reducing structural inequalities related to gender. Gender budgeting is willingly adopted in times of prosperity and stability or when the scope of projects appears manageable. To avoid negative impacts on their achievements, policy makers need to put gender budgeting on the political agenda and institutionalize it in times of instability and crisis.

Gleichstellung in der Krise – Eine vergleichende Analyse der Auswirkungen der Corona-Pandemie auf die Gleichstellung der Geschlechter in Deutschland und Schweden

In Deutschland sind Frauen pandemiebedingt stärker von Kurzarbeit und Arbeitslosigkeit sowie von Problemen der Vereinbarkeit von Familie und Beruf betroffen als Männer. Gleichzeitig arbeiten sie aufgrund der geschlechtersegregierten Arbeitswelt häufiger in schlechter bezahlten systemrelevanten Berufen. Staatliche Hilfs- und Unterstützungsangebote zur Krisenbewältigung umfassen primär finanzielle Leistungen und Beratungsmöglichkeiten. In entscheidenden wissenschaftlichen und politischen Beratergremien sind Frauen unterrepräsentiert. Der Vergleich mit Schweden verdeutlicht, dass dort die Geschlechtergleichstellung in Normalzeiten stark institutionell verankert wurde. Gender Mainstreaming, Gender Budgeting und Gender Monitoring sind daher auch in Krisenzeiten fester Bestandteil der Strategien. Das schwedische Beispiel zeigt wichtige alternative Herangehensweisen und Denkanstöße für die Debatte um eine geschlechtergerechte Krisenpolitik in Deutschland. Abstract: Gender Equality in Times of Crisis – A Comparative Analysis of the Impact of COVID-19 on Gender Equality in Germany and Sweden Women suffer more from short-term work arrangements, unemployment and the challenge of balancing work and family life in Germany as a consequence of the COVID-19-pandemic. Moreover, in a gender-segregated labour market women are overrepresented in essential but low paid positions. State support to overcome the crisis is mainly given in forms of financial assistance and counselling. Furthermore, women are underrepresented in the most influential scientific and political advisory bodies. In comparison to Germany, Sweden has institutional integration of gender equality. Gender mainstreaming, gender budgeting and gender monitoring are an integral part of the Swedish strategy in normal times, and remain so, even in times of crisis. The Swedish example provides an alternative approach crucial for the debate on how to achieve a more gender equal crisis response in Germany.