Forum Ökologisch-Soziale Marktwirtschaft (FÖS), internationally known as Green Budget Germany (GBG), is a non-profit association and an independent non-governmental political think tank. Since 1994, it has been committed to the transformation of the social market economy into a social and ecological market economy by creating both impetus and consensus for decision-makers and multipliers. To this end, it conducts research projects, develops concrete concepts and contributes to the debate on modern environmental policy through conferences, background discussions and publications. We are committed to a continuous environmental fiscal reform to enhance ecological as well as economic sustainability.
FÖS has full-time employees in its Berlin office. A supervisory board and an advisory board consisting of internationally renowned experts in the fields of environmental and fiscal policy support on a voluntary basis the work of the association, which was founded in 1994 under the name of "Förderverein Ökologische Steuerreform".