A booklet produced as a complement to the "Sustainability" seminar cycle (Cycle 1, Session 2: "Indicators, criteria, sustainability accounting") organised by France Stratégie.

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Assessing whether the integration of SDGs into national budgetary processes is a useful exercise depends on three factors: i) the translation of the SDGs into the national context as part of a national strategy, defining country-specific priorities ii) the involvement of the Ministry of Finance, which is often revealed by the fact that the SDGs are used as arguments in budget negotiations between ministries iii) the involvement of third actors such as NGOs, MPs and supreme audit institutions (e.g. Cour des Comptes), to bring the SDGs to life in the political debate and increase government accountability.