Green Budgeting has been formally introduced by Law 196 2009 (law of accounting and public finance art 36 par 6). The law has establishes that environmental expenditure included in the budget Programmes are illustrated in a specific report attached to the General State budget Final Accounts. Since 2011, environmental expenditures are illustrated also in the report attached to the Draft Budget Law, although Law 196 2009 does not envisage it. There are two main publications: - Ecobilancio (eco budget) - annex to the draft Budget Law based on a reclassification of the  budget spending items with respect to their environment related content; - Ecorendiconto (eco report) similar document reporting Government budgetary execution of same expenditure items The item Regulation concerns environmental Accounting regulations adopted by Eurostat and carried out by Italian National Statistical Office (ISTAT) for the regular production of statistical data on environmental satellite accounts at national and regional level. As far as Administrative practice is concerned , since the end of Nineties a number of Local governments started to adopt green budgeting practicies following etherogeneous approaches.  Link:  https://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Ecobilancio/2022/Ecobilancio-dello-Stato-2022.pdf http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Selezione_normativa/L-/L31-12-2009_196.pdf http://www.rgs.mef.gov.it/VERSIONE-I/circolari/2020/circolare_n_06_2020/index.html https://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Ecorendiconto/2020/Ecorendiconto-dello-Stato-2020.pdf https://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/attivita_istituzionali/formazione_e_gestione_del_bilancio/rendiconto/conto_del_bilancio_e_conto_del_patrimonio/conto_del_bilancio/2021/relazione_illustrativa/Relazione-Lunga-al-rendiconto-2021.pdf