The Sustainable Development Goals (SDGs) present a universal challenge to which all society must be committed. Local governments play a fundamental role as they are closest to citizens, with first‐hand knowledge of their needs and as providers of essential services. Municipal governments are involved in many aspects of SDG implementation. Thus, these governments should work towards their implementation, bearing in mind that involvement in these issues may affect municipal finances. This paper analyses the impact of SDG implementation by local governments on financial sustainability. Our results show that municipalities with better SDG compliance have shorter supplier payment periods and smaller surpluses (or higher deficits). However, better implementation does not affect gross savings or municipal debt per capita.

The Sustainable Development Goals (SDGs) provide a framework for addressing global challenges and building a more equitable and sustainable future for all. Governments must coordinate to achieve the SDGs, addressing capacity and resource constraints, as well as political, institutional, and socio‐economic barriers. In this context, this study examines the determinants affecting the achievement of the SDGs in 83 countries from 2016 to 2021, using data from the UN's Sustainable Development Solutions Network. Through panel data analysis and Generalized Method of Moments (GMM) estimation, the study identifies significant factors influencing SDG achievement. The results show that higher income levels, education, and previous compliance with the SDGs positively impact SDG performance. In addition, increased percentages of women in parliament are associated with better SDG outcomes. Conversely, higher unemployment rates and lower deficits are associated with lower SDG scores. These findings underscore the importance of these factors in driving progress toward global sustainability goals.

Purpose: Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.Design/methodology/approach: We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.Findings: Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.Originality/value: This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

Local governments play a crucial role in the fight for a more sustainable world and, therefore, in achieving the Sustainable Development Goals (SDGs), as they are the closest public entities to citizens and best know their needs. Local governments should be the driving force behind integrating the different areas of sustainability in their municipalities, especially in social services, which is the focus of this paper. However, these governments have limited resources, making it necessary to provide public services as efficiently as possible. To present a complete picture of the factors that affect efficiency in social service provision, we have taken into account the SDGs related to the social sphere of sustainability (SDG 1, SDG 2, SDG 5, and SDG 10), in addition to the determinants usually collected in studies on efficiency in local governments. For a sample of Spanish municipalities, we found that local governments that have made more progress in achieving SDG 2 are more efficient. In contrast, municipalities that have worked the most to reduce gender inequalities (SDG 5) are less efficient in providing social services. The other SDGs do not influence the efficiency analysed.

According to the Institutional Theory, governments must respond to the climate and socio-economic challenges of the future by implementing the Sustainable Development Goals (SDGs). Moreover, in line with the Legitimacy Theory, governments need to adhere to the timetable of the 2030 Agenda to reduce social and economic disparities and avoid the serious environmental problems caused by current lifestyles. To achieve the SDGs, it is essential to engage various public and private stakeholders. Among these, local governments are particularly relevant, given the diversity of basic services they provide and their proximity to citizens. In this context, this paper aims to address the deficiencies in empirical research about the factors leading to SDG compliance in local governments. To this end, SDG compliance indices are constructed for 100 Spanish municipalities. These indices are used as the dependent variables in the research models, which are estimated using Ordinary Least Squares (OLS) and Two-Stage Least Squares (2SLS). The findings indicate that municipalities characterised by elevated unemployment and lower tax revenue collection tend to comply less with the SDGs. In contrast, in municipalities where citizens participate more in elections and the government is more fragmented, compliance is greater. These findings can be useful for policymakers, regulators and other public officials involved in SDG implementation, as they deepen the understanding of the conditions that favour SDG achievement.