01
重點摘要

Executive Summary / Lead

The Philippines' proposed 2027 budget identifies about PHP 692.7 billion, or USD 11 billion, in climate-related expenditure, 6.8 percent above the PHP 648.7 billion cited for 2026.

02
企業與產業背景

Company & Industry Context

Climate Change Expenditure Tagging identifies adaptation and mitigation items across agency budgets. Recent monsoon flooding, including in Metro Manila, has intensified attention on flood-control spending and governance quality.

03
挑戰與重要性

Challenge / Why It Matters

The National Expenditure Program does not yet provide complete tagging data, preventing verification of included projects, proportions and methods. Corruption allegations involving flood-control works also place classification credibility and outcomes under scrutiny.

04
行動、方案與執行

Action / Solution / Implementation

The report identifies about PHP 107.4 billion in flood-control spending and PHP 19 billion in overseas-assisted projects under the public works department, while their final climate relevance awaits complete tagging data.

05
證據、成果與影響

Evidence / Results / Impact

The proposal rises from 2026 but remains well below the roughly PHP 1.16 trillion in official 2025 climate expenditure statistics. Budget stage, tagging definitions and data completeness may differ, so the figures cannot by themselves prove policy retreat.

06
產業與制度意涵

Industry & Institutional Implications

Budget transparency determines whether legislators, civil society and auditors can test allocations. Tags without project identity, methodology and outcome links can turn spending labels into substitutes for climate performance.

07
SNN 編輯與證據基礎設施觀點

SNN Editorial / Evidence Infrastructure Perspective

SNN editorial analysis: Budget tagging is a starting point, not evidence of results. A credible system should connect each authorisation, procurement, construction milestone, payment, location and resilience outcome in an auditable chain.

08
未來展望

Future Outlook

Next checks should cover complete CCET data, post-legislative appropriations, flood-project lists, audit findings and risk indicators, with case-specific evidence for any alleged wrongdoing.