The Government of Canada has been using an enhanced form of gender-based analysis known as GBA+ in the development of policies, programmes and legislation since 1995. GBA+ is an analytical tool used to assess the potential impacts of policies, programmes, services, and other initiatives on diverse groups of women and men, taking into account gender and other identity factors. It is used by analysts, researchers, policymakers, and service providers across all sectors to guide the systematic consideration of gender and other identity factors throughout the development of policies, programmes, and legislation. Recently, the Government reinforced the requirement to support all Federal Budget decisions with GBA+, and, starting with Budget 2017, is including an assessment of budget measures from a gender perspective as part of a Budget Gender Statement.
In Spain, the 2007 Gender Equality Law committed the Government to taking forward legislation that would ensure the publication of ex ante impact assessment reports of legislative and regulatory proposals, including the General Budget Bill. As a result, since 2009, an ex-ante gender impact assessment report accompanies the General State Budget Bill, analysing each budget programme. In addition, the Ministry of Finance and Public Administrations, provides guidance on what information the gender impact assessment report should contain.
In recent years the Government of Sweden has given renewed focus to gender-responsive budgeting, as an application of gender mainstreaming in the budget process. For example, in the preparation of the Budget Bill for 2018 the budget circular contains a formalised requirement that policy proposals and reforms presented in the Budget Bill must be based on gender equality impact analyses, and new policies should be developed with a gender-sensitive approach. The Budget circular also includes a requirement to include a gender equality perspective and analysis in the preparation of the Budget Bill, as well as a requirement to present population statistics disaggregated by sex.A step-by-step guide on how to conduct a gender equality analysis during the budget process been developed. It consists of the five following steps: 1) undertake an inventory of gender equality relevance, 2) analyse the ways in which gender equality is likely to be relevant (hypothesis), 3) survey, present and analyse gender patterns, 4) assess the gender equality impact of the proposal (with reference to gender equality policy objectives), and 5) if negative impacts are anticipated, examine alternative solutions.