45.

For the definition of the assigned category and the development of the assessment, the responses to the following information requests were taken into account:

Ministry of Economy

https://drive.google.com/file/d/1I_BSMIvBTJU4mP0LkNxyHin52oA6_vkL/view?usp=drive_link

Further information:

Decree No. 1131/2024 on the Budget, published in the Official Gazette of the Argentine Republic on 30 December 2024.

Available at: https://www.boletinoficial.gob.ar/detalleAviso/primera/318933/20241230

Administrative Decision No. 1/2025 of the National Government, published in the Official Gazette of the Argentine Republic on 7 January 2025. Available at: https://www.boletinoficial.gob.ar/detalleAviso/primera/319348/20250107

Fundación Ambiente y Recursos Naturales (FARN), “Environmental Budget in Argentina: 2025 Results and Projections for 2026”, April 2026. Available at: https://farn.org.ar/documentos/presupuesto-ambiental-argentina-resultados-2025-proyecciones-2026/

FIRST ANALYSIS OF THIS OBJECTIVE CONDUCTED IN AUGUST 2025

Category

No progress

Detail

There is no cross-cutting climate budget tag or classifier identifying funds specifically allocated to Law No. 27,520 within the national budget. The official platform only displays the function “Ecology and Sustainable Development”, which is a functional classification rather than a climate action tag or a budget line linked to the Law. In addition, the Congressional Budget Office has documented that Argentina only carried out a technical approximation to climate budget tagging in 2022, with no subsequent operational implementation.

The year 2021 was the first in which the national budget incorporated Activity “54 — Implementation of the Minimum Standards Law on Global Climate Change Adaptation and Mitigation, Law No. 27,520”. During its first two years, although it had a low level of funding, its budget execution was ARS 0. In 2023, part of its budget was executed for the first time, reaching 21.3%, equivalent to approximately ARS 4.7 million out of a total of ARS 22.1 million. In 2024, its budget was reduced to ARS 6.7 million and only ARS 300,000 was executed, bringing execution down to less than 5%. By July 2025, its budget had been reduced again to ARS 4.76 million, with no expenditure executed.

In 2024, specialised reports identified significant real-term cuts of between 34% and 81% in environmental budget allocations, resulting from the lack of budget adjustments and low execution rates. This demonstrates that sufficient and verifiable financing for climate action was not guaranteed. Based on the above, the “No progress” category is maintained.