‘Government planning, programming and budgeting that contributes to the advancement of gender equality and the fulfillment of women’s rights. It entails identifying and reflecting needed interventions to address gender gaps in sector and local government policies, plans and budgets. GRB also aims to analyze the gender-differentiated impact of revenue-raising policies and the allocation of domestic resources and Official Development Assistance.’ (UNICEF, n.d.). GRB is also described as ‘a means of integrating a gender perspective into all steps of the budget process—planning, drafting, implementing and evaluating—so as to ensure that budget policies take into consideration the gender issues in society and neither directly nor indirectly discriminate against either women or men. Governments, policy makers, researchers and community groups all have an interest in GRB as a strategy for promoting gender equality, because it is through budgets that policies and programmes are taken beyond paper promises and put into practice (Sharp, 2004).’ (UNESCO Bangkok, 2010: 2).
UNESCO Bangkok. 2010. Gender Responsive Budgeting in Education – Advocacy Brief. Bangkok: UNESCO Bangkok. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000189456
UNICEF (United Nations Children’s Fund). n.d. Glossary: Definitions A-Z. Gender Equality UN Coherence & You. p.4. Retrieved from: https://www.unicef.org/gender/training/content/resources/Glossary.pdf