Žiga Kotnik

Drugi zvezek učbenika obravnava kvantitativno podporo operativnemu odločanju in ocenjevanju v javnem sektorju. Problematika vrednotenja je v tem delu tesno vpeta v širši okvir načrtovanja, izvajanja in ocenjevanja javnih investicijskih projektov, ki so kot skrbno načrtovane dejavnosti za izdelavo trajnih dobrin ključni del proračunskih procesov. Osrednji namen gradiva je študentom kot bodočim upravljavcem ponuditi metodološki aparat za uveljavljanje načela smotrnosti, ki javni sektor zavezuje k učinkovitemu in gospodarnemu delovanju ob hkratnem zagotavljanju ustrezne kakovosti in dostopnosti storitev. Učbenik obravnava realne izzive prakse, kot so netransparentni postopki izbire, pomanjkanje strokovnih meril pri odločanju ter slaba komunikacija med deležniki, kar pogosto vodi v neučinkovito rabo javnih sredstev. Z uporabopredstavljenih kvantitativnih metod želimo prispevati k uporabi na podatkih utemeljenih orodij in rešitev, ki zmanjšujejo tveganja pri odločanju in izvajanju investicijskih projektov.

Government mechanisms are vital for achieving Sustainable Development Goals (SDGs), with public spending accounting for nearly 50% of gross domestic product (GDP) in EU countries in 2022. This chapter analyses the impact of public financial instruments on SDG outcomes, using a structured literature review and linear regression in a Slovenian case study. Literature shows public spending promotes sustainable development by enabling green investments through tools like green procurement, subsidies, and tax incentives under stable governance. Empirical results indicate that Eco Fund loans and research and development (R&D) tax reliefs significantly reduce emissions intensity; subsidies lower CO2 emissions from new vehicles, and government spending leads to a delayed decline in energy-related emissions. The strongest positive effects are seen for SDG 12.3, SDG 2.4, and SDG 12.2, reflecting improvements in sustainable production, food system resilience, and resource efficiency. These findings underscore the strategic importance of targeted public interventions in environmental sustainability.

This research investigates how Slovenia's national budget allocation affects the Sustainable Development Goals (SDGs) using Pearson's correlation analysis. It examines if budget funds assigned to various sectors impact SDG progress and fund efficiency. Findings indicate that 24.46% of budget programs significantly correlate with SDGs, with variations across goals. Effective sectors include Environmental Protection and Infrastructure, while Energy Efficiency and Pension Protection could improve. The study underscores the pivotal role of strategic budget allocation in advancing SDGs, suggesting enhancements in budget planning to optimize SDG outcomes.

Sustainable societies of the future should be designed on the basis of a green public budgeting, as green public 79 spending and investment are the key drivers of sustainable development. Studies on green budgeting have so far tended to focus on gree...