New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector

Drawing from the health sector, which exhibits significant gender segregation, impacting care, research, and staff, this article frames gender-responsive budgeting (GRB) as a strategic lever for embedding Sustainable Development Goal (SDG) principles into organizations. In this sector, GRB highlights gender disparities through data, supporting the adoption of actions toward SDG 5 (gender equality) and SDG 3 (health and well-being). Even though it is institutionalized in many countries through mandatory requirements or political will, the lack of shared understanding of the GRB process and guidelines prevents organizations from implementing it. IMPACT This article supports the spread of gender-responsive budgeting (GRB) by identifying the challenges to its adoption as well as the aspects requiring more attention to establish an effective process to foster Sustainable Development Goal (SDG) 5 (gender equality). It focuses on the health sector, where the interplay of gender inequalities is most evident. However, these challenges can be translated into other sectors. The authors present an intersectional GRB approach that could also contribute to SDG 10 (reduced inequalities).