This study is an update of the previous study ’Documenting climate mainstreaming in the EU budget’ published in 2020. The study has the aim of revising and updating the methodology used by the European Commission to track expenditure on climate change and biodiversity at EU level in the light of the multiannual financial framework approved in 2021 and the new regulatory framework for 2021-2027. This study provides an overview of the methodological approaches used by the European Commission to monitor spending on climate protection and biodiversity with a critical assessment of the strengths and complexities of the methodology. It examines the Commission's proposals for the 2021-2027 programming period and the approaches to be taken to ensure that the climate spending target is met. It also suggests objectives and directives for the implementation of the Interinstitutional Agreement (IIA).

The study is led Blomeyer & Sanz, with t33 as consortium member.
The final study report is available here.