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.