Kolkata: NITI Aayog organised a national workshop on SDG Budgeting in Kolkata to help States and Union Territories better connect government spending with Sustainable Development Goals (SDGs) and measurable development outcomes.
Held on September 29 under NITI Aayog’s State Support Mission (SSM), the workshop was organised in collaboration with the Government of West Bengal and with technical support from the United Nations Development Programme (UNDP).
The discussions focused on making SDG budget tagging a stronger part of government planning and budgeting, while helping States translate financial allocations into outcomes that can be tracked at the sub-national level.
32 States and UTs Take Part
The workshop brought together representatives from 32 States and Union Territories, along with senior officials and experts from several central institutions, development organisations and the private sector.
Participants included representatives from NITI Aayog, the Comptroller and Auditor General of India (CAG), Ministry of Statistics and Programme Implementation (MoSPI), Controller General of Accounts (CGA), Department of Public Enterprises (DPE), Indian Institute of Corporate Affairs (IICA), UNDP and the UN Resident Coordinator Office.
Industry and development partners, including FICCI, CII, SEBI, Tata Steel Foundation, Intellecap and GIZ, also participated.
Officials from Haryana, Odisha, Meghalaya and West Bengal shared their experiences of implementing and institutionalising SDG budgeting.
The participation reflected an effort to bring government departments, financial institutions, development organisations and the private sector into a common framework for SDG localisation.
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What Is SDG Budget Tagging?
A key focus of the workshop was SDG budget tagging, which helps governments identify how different budget allocations contribute to specific Sustainable Development Goals and targets.
The approach can make development-related expenditure more visible and help policymakers identify areas where funding may not adequately support particular development priorities.
The workshop discussed the “Guide on Mapping State Budgets to the SDGs”, developed jointly by NITI Aayog, CAG of India and UNDP.
The guide provides a framework for States to map their expenditure against the SDGs and strengthen the connection between budget allocations and development outcomes.
West Bengal Integrates SDG Mapping Into Financial System
West Bengal highlighted its experience in institutionalising SDG budgeting during the workshop.
Prabhat Kumar Mishra, Additional Chief Secretary, Finance, Government of West Bengal, said the State has, for the first time, mapped its budget up to the goal level of the SDGs and integrated the exercise into its Integrated Financial Management System.
This means SDG considerations are being linked more closely with the State’s existing financial management process rather than being treated as a separate exercise.
The experience was presented as an example for other States looking to integrate SDG budgeting into their own annual financial planning systems.
Four Technical Sessions Examine Budget Tagging
The workshop included four technical sessions examining different aspects of SDG budget tagging.
Discussions covered the identification of expenditure that should be tagged, the appropriate level of tagging and its linkage with the Head of Accounts. Participants also discussed mapping expenditure to individual SDG targets and using NITI Aayog’s Scheme-SDG mapping for attribution and value assignment.
Another important issue was the integration of SDG budgeting into the annual budget cycle.
This included discussions around institutional responsibilities, reconciliation, quality assurance, reporting and performance audit.
The discussions also highlighted the role of the CAG in strengthening accountability and ensuring that budget allocations and reported expenditure remain properly aligned.
Linking Government Spending With Outcomes
The workshop focused on moving beyond simply measuring expenditure towards understanding what that expenditure achieves.
SDG budget tagging can help governments examine whether financial resources are reaching priority areas and whether spending contributes to measurable development targets.
NITI Aayog Member Dr. R. Balasubramaniam emphasised the importance of mapping State expenditure to the SDGs and ensuring that public money can be linked to meaningful outcomes.
The discussions therefore placed emphasis on evidence-based planning, better monitoring and stronger accountability in public spending.
Private Sector Role in Sustainable Development
The workshop also examined how the private sector can contribute to achieving the SDGs.
A dedicated session discussed policy frameworks, innovative financing and responsible business practices that can support sustained private-sector engagement.
Participants included representatives from Tata Steel Foundation, Intellecap, IICA, MoSPI, FICCI, GIZ, ITC Limited, CII and SEBI.
UN representatives highlighted mechanisms such as Corporate Social Responsibility (CSR), Business Responsibility and Sustainability Reporting, ESG frameworks and the Social Stock Exchange as part of India’s broader framework for private-sector participation in sustainable development.
The discussions also examined ways to align CSR, investment and philanthropy with development priorities.
Moving From Measurement to Implementation
The workshop comes as India works towards the 2030 SDG milestone while also pursuing the broader development vision of Viksit Bharat@2047.
NITI Aayog said the discussions reaffirmed its commitment to cooperative federalism and to supporting States and Union Territories in incorporating SDGs into their planning, budgeting and governance systems.
The larger objective is to create a clearer link between public expenditure and development priorities. By identifying where government money is being spent against specific SDG targets, States can potentially improve planning, identify gaps and track progress more systematically.
The Kolkata workshop also provided States with an opportunity to compare approaches and share practical experiences of integrating SDG priorities into financial systems.
As SDG implementation moves closer to the 2030 deadline, the focus on budget tagging could help make development spending more transparent, measurable and outcome-oriented.
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