Abstract
This study investigated if and how financial sustainability affects the ability of local governments to meet the 17 Sustainable Development Goals (SDGs) established by the United Nations. Two samples consisting of Italian and Spanish local governments were analyzed for the analysis. These municipalities were selected, as they provide many essential services largely linked with several SDGs. Findings show that local governments with better financial conditions devote more effort to achieving the SDGs connected with the biosphere, as well as social and economic development. Our results can stimulate politicians and managers to fight against tax evasion to increase their resources.
Notes
1 The Club of Rome is a think tank comprising academics, scientists, Nobel prize winners, and heads of governments aimed at supporting global development.
2 Here, SDG 14 has been excluded because it has many missing values in our sample.
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Notes on contributors
Marco Bisogno
Marco Bisogno, PhD is an associate professor in accounting at the University of Salerno (Italy). He received his PhD in business administration at Naples University “Federico II” (Italy). His current research examines public-sector reforms, earnings management, and accounting standards of publicsector entities. Marco is co-chair of the XII Permanent Study Group of EGPA (European Group of Public Administration) and co-chair of the Task Force that comments on exposure drafts and consultation papers issued by the IP SASB.
Beatriz Cuadrado-Ballesteros
Beatriz Cuadrado-Ballesteros, PhD, is an associate professor in accounting at the University of Salamanca (Spain). She received her PhD in business administration and economics at the University of Salamanca (Spain). Her current research examines public management, publicsector reforms, and accounting standards of public-sector entities. She is also interested in public financial management and local governments.
Francesca Manes-Rossi
Francesca Manes-Rossi, PhD, is a professor of accounting in the Department of Economics, Management, Institutions at the University of Naples, Federico II, where she teaches and conducts research on public accounting and management, auditing, performance measurement and sustainability disclosure. She earned her PhD in International Accounting at the same university. Francesca is co-chair of the XII Permanent Study Group of EGPA (European Group of Public Administration) and a member of the Task Force that comments on exposure drafts and consultation papers issued by the IP SASB.
Noemi Peña-Miguel
Noemi Peña-Miguel, PhD, is an associate professor in accounting at the University of The Basque Country (UP V/EHU), Spain. She received her PhD in business administration and economics at the UP V/EHU (Spain). Her current research examines public management, sustainability and non-financial information. She is also the director of entrepreneurship and transfer at the Campus of Biscay of the UP V/EHU.