Mainstreaming climate and environmental objectives in EU funding programmes in the post-2027 period : final report

This study examines how climate and environmental objectives can be mainstreamed under the post-2027 Multiannual Financial Framework (MFF). The 2021-2027 MFF operates on the basis of specific climate and biodiversity spending targets, a related expenditure tracking system and a number of other green mainstreaming tools such as, for some EU funding programmes, the Do No Significant Harm (DNSH) principle. This study provides evidence-based recommendations on specific climate and environment-related spending priorities under the next MFF. It also evaluates the effectiveness of existing green mainstreaming tools, such as funding exclusions, expenditure tracking systems, and other mechanisms. The study proposes ways to enhance the coherence, impact, and efficiency of green funding under the post-2027 MFF.