'Localizing' the 2030 AgendaAnalysis of the determinants of the disclosure of information on the Sustainable Development Goals by Spanish municipalities

  1. Rieiro García, Manuel
Supervised by:
  1. Cristina Aibar Guzmán Director
  2. Beatriz Aibar Guzmán Director

Defence university: Universidade de Santiago de Compostela

Fecha de defensa: 02 February 2024

Committee:
  1. Isabel María García Sánchez Chair
  2. Juan Piñeiro Chousa Secretary
  3. Dionisio Buendía Carrillo Committee member
Department:
  1. Department of Financial Economics and Accounting

Type: Thesis

Teseo: 831260 DIALNET lock_openMINERVA editor

Abstract

The concept of sustainability in economic development emerged in the Brundtland Report in 1987. In 2015, the UN's 2030 Agenda for Sustainable Development became a major global milestone. Local governments, due to their proximity to citizens, play a crucial role in achieving the Sustainable Development Goals (SDGs). However, in Spain, the disclosure of sustainability information is voluntary and influenced by socioeconomic and political factors. This study analyses data from 102 municipalities between 2016 and 2021. The results show a growing commitment to the SDGs, especially after the COVID-19 pandemic, with larger municipalities, female mayors and left-wing governments showing higher SDG disclosure. This research advances our understanding of local government sustainability eefforts and their determinants.