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

  1. Rieiro García, Manuel
Dirixida por:
  1. Cristina Aibar Guzmán Director
  2. Beatriz Aibar Guzmán Director

Universidade de defensa: Universidade de Santiago de Compostela

Fecha de defensa: 02 de febreiro de 2024

  1. Isabel María García Sánchez Presidente/a
  2. Juan Piñeiro Chousa Secretario
  3. Dionisio Buendía Carrillo Vogal
  1. Departamento de Economía Financeira e Contabilidade

Tipo: Tese


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.