This study aims to advance environmental impact assessments of public spending instruments in three ways. Firstly, subsidies harmful to the natural climate are supposed to be recorded and flagged for potential removal in the framework of a national monitoring report. The study intends to provide the basis for climate-related subsidy monitoring in the broader framework of monitoring of national climate protection efforts. As such it could provide a model for reporting of other countries. Secondly, positive and negative effects of existing and new subsidies are supposed to be recorded and be systematically integrated in decisions on the allocation and possible extension of public subsidy outlays. Thirdly and more widely, all public spending instruments are supposed to be appraisable by applying ecological criteria to achieve a balanced integration of this dimension of sustainable development in decision on budget reallocations. In all these areas the conceptual basics will be developed further. Also, the criteria and procedures to be developed will be pre-tested empirically. By exploring these three research areas current and well-established guidelines and decision procedures have to be considered and appreciated.
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