Financial Sustainability and Sustainable Development in Local Governments: Empirical Insights

References

• Alaimo, L. S., & Maggino, F. (2020). Sustainable development goals indicators at territorial level: Conceptual and methodological issues—The Italian perspective. Social Indicators Research, 147(2), 383–419. https://doi.org/10.1007/s11205-019-02162-4
   Web of Science ®Google Scholar
• Ansell, C., Sørensen, E., & Torfing, J. (2022). The key role of local governance in achieving the SDGs. Co-Creation for Sustainability (pp. 9–22). Emerald Publishing Limited.
   Google Scholar
• Armstrong, A., & Li, Y. (2022). Governance and sustainability in local government. Australasian Business, Accounting and Finance Journal, 16(2), 12–31. https://doi.org/10.14453/aabfj.v16i2.3
   Google Scholar
• Astleithner, F., Hamedinger, A., Holman, N., & Rydin, Y. (2004). Institutions and indicators–The discourse about indicators in the context of sustainability. Journal of Housing and the Built Environment, 19(1), 7–24. https://doi.org/10.1023/B:JOHO.0000017704.49593.00
   Google Scholar
• Aubrecht, J. (2022). Married to sustainability: The SDG wedding cake framework as a tool for strategic corporate social responsibility. Northwestern Journal of International Law & Business, 43(1), 123.
   Google Scholar
• Awaysheh, A., Heron, R., Perry, T., & Wilson, J. (2020). On the relation between corporate social responsibility and financial performance. Strategic Management Journal, 41(6), 965–987. https://doi.org/10.1002/smj.3122
   Web of Science ®Google Scholar
• Bardal, K. G., Reinar, M. B., Lundberg, A. K., & Bjørkan, M. (2021). Factors facilitating the implementation of the sustainable development goals in regional and local planning—Experiences from Norway. Sustainability, 13(8), 4282. https://doi.org/10.3390/su13084282
   Web of Science ®Google Scholar
• Barnett, M. L., & Salomon, R. M. (2012). Does it pay to be really good? Addressing the shape of the relationship between social and financial performance. Strategic Management Journal, 33(11), 1304–1320. https://doi.org/10.1002/smj.1980
   Web of Science ®Google Scholar
• Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2–24. https://doi.org/10.1108/AAAJ-05-2017-2929
   Web of Science ®Google Scholar
• Benito, B., Guillamón, M. D., & Ríos, A. M. (2023). The sustainable development goals: How does their implementation affect the financial sustainability of the largest Spanish municipalities. Sustainable Development, 31(4), 2836–2850. https://doi.org/10.1002/sd.2551
   Web of Science ®Google Scholar
• Bisogno, M., Cuadrado-Ballesteros, B., & García-Sánchez, I. M. (2017). Financial sustainability in local governments: Definition, measurement and determinants. In Rodríguez Bolívar, M.P. (Ed.), Financial sustainability in public administration (pp. 57–83). Palgrave Macmillan.
   Google Scholar
• Bisogno, M., Cuadrado-Ballesteros, B., Manes-Rossi, F., & Peña-Miguel, N. (2023). Sustainable development goals in public administrations: Enabling conditions in local governments. International Review of Administrative Sciences, 89(4), 1223–1242. https://doi.org/10.1177/00208523221146458
   Web of Science ®Google Scholar
• Blum, R. W., Boyden, J., Erulkar, A., Kabiru, C., & Wilopo, S. (2019). Achieving gender equality requires placing adolescents at the center. The Journal of Adolescent Health: Official Publication of the Society for Adolescent Medicine, 64(6), 691–693. https://doi.org/10.1016/j.jadohealth.2019.02.002
   PubMed Web of Science ®Google Scholar
• Bouckaert, G., Guy Peters, B., & Verhoest, K. (2016). Coordination of public sector organizations. Palgrave Macmillan.
   Google Scholar
• Bruyninckx, H., Happaerts, S., & van den Brande, K. (2012). Sustainable development and subnational Governments policy-making and multi-level interactions. Palgrave Macmillan.
   Google Scholar
• Bundy, D., de Silva, N., Horton, S., Patton, G., Schultz, L., Jamison, T. D, et al. (2018), Investment in child and adolescent health and development: key messages from Disease Control Priorities- The Lancet, 391(10121), 687–699. https://doi.org/10.1016/S0140-6736(17)32417-0
   PubMed Web of Science ®Google Scholar
• Carmeli, A. (2007). The effect of fiscal conditions of local government authorities on their economic development. Economic Development Quarterly, 21(1), 91–98. https://doi.org/10.1177/0891242406295521
   Web of Science ®Google Scholar
• Caruana, J., Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (2019). Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: A holistic approach. In Caruana, J., Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (Ed.), Financial sustainability of public sector entities (pp. 1–18). Palgrave Macmillan.
   Google Scholar
• Cavalli, L., & Farnia, L. (2018). Per un’Italia sostenibile: L’SDSN Italia SDGs City Index 2018. Fondazione Eni Enrico Mattei.
   Google Scholar
• Cavalli, L., Farnia, L., Lizzi, G., Romani, I., Alibegovic, M., & Vergalli, S. (2020). The SDSN Italia SDGs City Index two years later: Update report. Fondazione Eni Enrico Mattei.
   Google Scholar
• Cohen, S., Costanzo, A., & Manes-Rossi, F. (2017). Auditors and early signals of financial distress in local governments. Managerial Auditing Journal, 32(3), 234–250. https://doi.org/10.1108/MAJ-05-2016-1371
   Web of Science ®Google Scholar
• Cohen, S., Doumpos, M., Neofytou, E., & Zopounidis, C. (2012). Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities. European Journal of Operational Research, 218(1), 270–279. https://doi.org/10.1016/j.ejor.2011.10.021
   Web of Science ®Google Scholar
• Cohen, S., Manes-Rossi, F., Caperchione, E., & Brusca, I. (2019). Local government administration systems and local government accounting information needs: Is there a mismatch? International Review of Administrative Sciences, 85(4), 708–725. https://doi.org/10.1177/0020852317748732
   Web of Science ®Google Scholar
• Cuadrado-Ballesteros, B., & Bisogno, M. (2019). Efficiency as a determinant of financial condition: An assessment of Italian and Spanish local governments. International Public Management Journal, 22(5), 743–774. https://doi.org/10.1080/10967494.2018.1476426
   Web of Science ®Google Scholar
• Cuadrado-Ballesteros, B., & Bisogno, M. (2022). Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210–234. https://doi.org/10.1108/JPBAFM-02-2022-0025
   Google Scholar
• Cuadrado-Ballesteros, B., Mordán, N., & García-Sánchez, I. M. (2014). Is local financial health associated with citizens’ quality of life?. Social Indicators Research, 119, 559–580.
   Google Scholar
• De Gregorio, S. H., Olazabal, M., Salvia, M., Pietrapertosa, F., Olazabal, E., Geneletti, D., D’Alonzo, V., Di Leo, S., & Reckien, D. (2015). Understanding how and why cities engage with climate policy: An analysis of local climate action in Spain and Italy, TeMA. Journal of Land Use, Mobility and Environment, 8, 23–46.
   Google Scholar
• De Neve, J. E., Sachs, J. D. (2020). Sustainable development and human well-being, World Happiness Report. (pp. 113–128). www.worldhappiness.report
   Google Scholar
• Devuyst, D. (2000). Linking impact assessment and sustainable development at the local level: The introduction of sustainability assessment systems. Sustainable Development, 8(2), 67–78. https://doi.org/10.1002/(SICI)1099-1719(200005)8:2<67::AID-SD131>3.0.CO;2-X
   Web of Science ®Google Scholar
• Dollery, B., Kortt, M. A., & O’Keefe, S. (2014). Local co-governance and environmental sustainability in New South Wales local government: The Lake Macquarie City Council Sustainable Neighborhoods Program. Economic Papers: A Journal of Applied Economics and Policy, 33(1), 36–44. https://doi.org/10.1111/1759-3441.12065
   Google Scholar
• Drew, J., & Dollery, B. (2014). The impact of metropolitan amalgamations in Sydney on municipal financial sustainability. Public Money & Management, 34(4), 281–288. https://doi.org/10.1080/09540962.2014.920201
   Web of Science ®Google Scholar
• Echebarria, C., Barrutia, J. M., Eletxigerra, A., Hartmann, P., & Apaolaza, V. (2018). Local sustainability processes worldwide: A systematic review of the literature and research agenda. Journal of Environmental Planning and Management, 61(8), 1289–1317. https://doi.org/10.1080/09640568.2017.1342611
   Web of Science ®Google Scholar
• Elkington, J. (2013). Enter the triple bottom line. In The triple bottom line (pp. 1–16). Routledge.
   Google Scholar
• Emilsson, S., & Hjelm, O. (2005). Development of the use of standardized environmental management systems (EMSs) in local authorities. Corporate Social Responsibility and Environmental Management, 12(3), 144–156. https://doi.org/10.1002/csr.80
   Google Scholar
• European Court of Auditors (2020). Special report 6/2020 Sustainable Urban Mobility in the EU. Retrieved from www.eca.europa.eu
   Google Scholar
• Ferdig, M. A. (2007). Sustainability leadership: Co-creating a sustainable future. Journal of Change Management, 7(1), 25–35. https://doi.org/10.1080/14697010701233809
   Google Scholar
• Fiorino, D. J. (2010). Sustainability as a conceptual focus for public administration. Public Administration Review, 70(s1), 78–88. https://doi.org/10.1111/j.1540-6210.2010.02249.x
   Google Scholar
• Fuo, O. (2018). Funding and good financial governance as imperatives for cities’ pursuit of SDG 11. In Aust, H. P. & Anel, D. P.(Eds.). The globalisation of urban governance (pp. 87–107). Routledge.
   Google Scholar
• Gorina, E., Maher, C., & Joffe, M. (2018). Local fiscal distress: Measurement and prediction. Public Budgeting & Finance, 38(1), 72–94. https://doi.org/10.1111/pbaf.12165
   Web of Science ®Google Scholar
• Groves, S. M., & Valente, M. G. (2003). Evaluating association, financial condition: A handbook for local government (4th ed.). International City/Country Management.
   Google Scholar
• Guarini, E., Mori, E., & Zuffada, E. (2021). New development: Embedding the SDGs in city strategic planning and management. Public Money & Management, 41(6), 494–497. https://doi.org/10.1080/09540962.2021.1885820
   Web of Science ®Google Scholar
• Guarini, E., Mori, E., & Zuffada, E. (2022). Localizing the sustainable development goals: A managerial perspective. Journal of Public Budgeting, Accounting & Financial Management, 34(5), 583–601. https://doi.org/10.1108/JPBAFM-02-2021-0031
   Google Scholar
• Guillen-Royo, M., Guardiola, J., & Garcia-Quero, F. (2017). Sustainable development in times of economic crisis: A needs-based illustration from Granada (Spain). Journal of Cleaner Production, 150, 267–276. https://doi.org/10.1016/j.jclepro.2017.03.008
   Web of Science ®Google Scholar
• Guzman, T., & Ermasova, N. (2022). Municipal fiscal stress, bankruptcies, and other financial emergencies. Taylor & Francis.
   Google Scholar
• Hartmuth, G., Huber, K., & Rink, D. (2008). Operationalization and contextualization of sustainability at the local level. Sustainable Development, 16(4), 261–270. https://doi.org/10.1002/sd.377
   Web of Science ®Google Scholar
• Hatakeyama, T. (2018). Sustainable development indicators: Conceptual frameworks of comparative indicators sets for local administrations in Japan. Sustainable Development, 26(6), 683–690. https://doi.org/10.1002/sd.1738
   Web of Science ®Google Scholar
• Hendriks, C. J. (2018). Municipal financing for sustainable development: A case of South Africa. Local Economy: The Journal of the Local Economy Policy Unit, 33(7), 757–774. https://doi.org/10.1177/0269094218811799
   Google Scholar
• Hoffman, A. J., & Jennings, P. D. (2015). Institutional theory and the natural environment: Research in (and on) the Anthropocene. Organization & Environment, 28(1), 8–31. https://doi.org/10.1177/1086026615575331
   Web of Science ®Google Scholar
• Holden, M. (2006). Revisiting the local impact of community indicators projects: Sustainable Seattle as prophet in its own land. Applied Research in Quality of Life, 1(3-4), 253–277. https://doi.org/10.1007/s11482-007-9020-8
   Google Scholar
• Holman, N. (2009). Incorporating local sustainability indicators into structures of local governance: a review of the literature. Local environment, 14(4), 365–375.
   Google Scholar
• Hsiao, C. (2007). Panel data analysis—Advantages and challenges. TEST, 16(1), 1–22. https://doi.org/10.1007/s11749-007-0046-x
   Web of Science ®Google Scholar
• Hsiao, C. (2022). Analysis of panel data. Cambridge University Press.
   Google Scholar
• IFAC. (2012). Sustainability framework 2.0. Professional accountants as integrators.
   Google Scholar
• IPSASB. (2013). Reporting on the long-term sustainability of public sector entity’s finances. Retrieved from https://cutt.ly/rygjgEZ
   Google Scholar
• Jennings, P. D., & Hoffman, A. J. (2021). Three paradoxes of climate truth for the Anthropocene social scientist. Organization & Environment, 34(4), 517–529. https://doi.org/10.1177/1086026619858857
   Web of Science ®Google Scholar
• Jones, S., & Walker, R. G. (2007). Explanators of local government distress. Abacus, 43(3), 396–418. https://doi.org/10.1111/j.1467-6281.2007.00238.x
   Web of Science ®Google Scholar
• Kaur, A., & Lodhia, S. K. (2019). Sustainability accounting, accountability and reporting in the public sector: An overview and suggestions for future research. Meditari Accountancy Research, 27(4), 498–504. https://doi.org/10.1108/MEDAR-08-2019-510
   Web of Science ®Google Scholar
• Keskitalo, C., & Andersson, E. (2017). Why organization may be the primary limitation to implementing sustainability at the local level: Examples from Swedish case studies. Resources, 6(1), 13. https://doi.org/10.3390/resources6010013
   Google Scholar
• Kleine, R., Kloha, P., & Weissert, C. (2003). Monitoring local government fiscal health: Michigan’s new 10-point scale of fiscal distress. Government Finance Review, 19(3), 18–24.
   Google Scholar
• Kondyli, J. (2010). Measurement and evaluation of sustainable development. A composite indicator for the islands of the North Aegean region, Greece. Environmental Impact Assessment Review, 30(6), 347–356. https://doi.org/10.1016/j.eiar.2009.08.006
   Web of Science ®Google Scholar
• Krellenberg, K., Bergsträßer, H., Bykova, D., Kress, N., & Tyndall, K. (2019). Urban sustainability strategies guided by the SDGs—A tale of four cities. Sustainability, 11(4), 1116–1136. https://doi.org/10.3390/su11041116
   Web of Science ®Google Scholar
• Lapsley, I., Mussari, R., & Paulsson, G. (2009). On the adoption of accrual accounting in the public sector: A self-evident and problematic reform. European Accounting Review, 18(4), 719–723. https://doi.org/10.1080/09638180903334960
   Web of Science ®Google Scholar
• León, M., & Migliavacca, M. (2013). Italy and Spain: Still the case of familistic welfare models? Population Review, 52(1), 25–42. https://doi.org/10.1353/prv.2013.0001
   Google Scholar
• Liu, X. (2015). Applied ordinal logistic regression using Stata: From single-level to multilevel modeling. Sage Publications.
   Google Scholar
• MacDonald, A., Clarke, A., Ordonez-Ponce, E., Chai, Z., & Andreasen, J. (2020). Sustainability managers: The job roles and competencies of building sustainable cities and communities. Public Performance & Management Review, 43(6), 1413–1444. https://doi.org/10.1080/15309576.2020.1803091
   Web of Science ®Google Scholar
• Manes-Rossi, F. (2011). Analysis of solvency in Italian LG: The impact of Basel II. The IUP Journal of Financial Risk Management – The ICFAI University Press, 8(3), 17–42.
   Google Scholar
• Manes-Rossi, F., Brusca, I., & Aversano, N. (2018). Financial sustainability as a driver for transparency and e-democracy: A comparative study in Italian and Spanish local governments. International Journal of Public Administration, 41(1), 22–33. https://doi.org/10.1080/01900692.2016.1242623
   Web of Science ®Google Scholar
• Manes-Rossi, F., Levy-Orelli, R., & Padovani, E. (2017). Accounting for financial sustainability. Different local governments choices in difference governance settings. In Rodríguez Bolívar, M.P. (Ed.), Financial sustainability in public administration (pp. 109–138). Palgrave Macmillan.
   Google Scholar
• Manes-Rossi, F., Nicolò, G., & Argento, D. (2020). Non-financial reporting formats in public sector organizations: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639–669. https://doi.org/10.1108/JPBAFM-03-2020-0037
   Google Scholar
• McCullagh, P. (1980). Regression models for ordinal data. Journal of the Royal Statistical Society: Series B (Methodological), 42(2), 109–127. https://doi.org/10.1111/j.2517-6161.1980.tb01109.x
   Web of Science ®Google Scholar
• McDermott, K., Kurucz, E. C., & Colbert, B. A. (2019). Collaborative civil society organizations and sustainable cities: The role of “mobilizing leadership” in building the integral commons. Organization & Environment, 32(3), 234–254. https://doi.org/10.1177/1086026617723767
   Web of Science ®Google Scholar
• Meadows, D. H., Meadows, D. L., Randers, J., Behrens, W. W.III. (1972). The limits to growth-club of Rome. www.policycommons.net
   Google Scholar
• Miller, C. (2005). New civic epistemologies of quantification: Making sense of indicators of local and global sustainability. Science, Technology and Human Values, 30(3), 403–432. https://doi.org/10.1177/0162243904273448
   Web of Science ®Google Scholar
• Modlin, S. (2010). Rationalizing the local government decision-making process: A model for state oversight of local government finances. Public Performance & Management Review, 33(4), 571–593. https://doi.org/10.2753/PMR1530-9576330403
   Web of Science ®Google Scholar
• Moldavanova, A. (2016). Two narratives of intergenerational sustainability: A framework for sustainable thinking. The American Review of Public Administration, 46(5), 526–545. https://doi.org/10.1177/0275074014565390
   Web of Science ®Google Scholar
• Mukhi, U., & Quental, C. (2019). Exploring the challenges and opportunities of the United Nations sustainable development goals: A dialogue between a climate scientist and management scholars. Corporate Governance: The International Journal of Business in Society, 19(3), 552–564. https://doi.org/10.1108/CG-01-2018-0028
   Web of Science ®Google Scholar
• Navarro-Galera, A., Rodríguez-Bolívar, M. P., Alcaide-Muñoz, L., & López-Subires, M. D. (2016). Measuring the financial sustainability and its influential factors in local governments. Applied Economics, 48(41), 3961–3975. https://doi.org/10.1080/00036846.2016.1148260
   Web of Science ®Google Scholar
• Neumayer, E. (2006). The environment: One more reason to keep immigrants out? Ecological Economics, 59(2), 204–207. https://doi.org/10.1016/j.ecolecon.2005.11.035
   Web of Science ®Google Scholar
• Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: A magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223. https://doi.org/10.1080/14719037.2017.1293149
   Web of Science ®Google Scholar
• Nkume, U. O., & Oli, N. P. (2021). Factors militating against local government in achieving sustainable development goals (SDGs) in Nigeria. Nigerian Journal of Social Problems and Social Policy Review, 1(2), 61–72.
   Google Scholar
• Obrecht, A., Truffet, M. P., Spehn, E., Payne, D., de Brémond, A., Altermatt, F., & Geschke, J. (2021). Achieving the SDGs with biodiversity. Akademie der Naturwissenschaften Schweiz (SCNAT), Forum Biodiversität Schweiz.
   Google Scholar
• Parodi, O. (2015). The missing aspect of culture in sustainability concepts. In Endress, J. C. & Remig, M. (Ed.), Theories of sustainable development (pp. 169–187). Routledge.
   Google Scholar
• Pérez, S., & Rhodes, M. (2015). The evolution and crises of the social models in Italy and Spain. In Dølvik, J. E., & Martin A. (Ed.), European social models from crisis to crisis: Employment and inequality in the era of monetary integration. (pp. 177–213). Oxford University Press.
   Google Scholar
• Pina, V., Torres, L., & Yetano, A. (2009). Accrual accounting in EU local governments: One method, several approaches. European Accounting Review, 18(4), 765–807. https://doi.org/10.1080/09638180903118694
   Web of Science ®Google Scholar
• Qin, S., & Luo, W. (2022). Exploring local government financing strategies in China: A capital structure perspective. Public Performance & Management Review, 45(4), 970–997. https://doi.org/10.1080/15309576.2022.2095517
   Web of Science ®Google Scholar
• Rodríguez-Bolívar, M. P., Navarro-Galera, A., & Alcaide-Muñoz, L. (2014). New development: The role of accounting in assessing local government sustainability. Public Money & Management, 34(3), 233–236. https://doi.org/10.1080/09540962.2014.908035
   Web of Science ®Google Scholar
• Rodríguez-Bolívar, M. P., Navarro-Galera, A., Alcaide-Muñoz, L., & López-Subirés, M. D. (2016). Risk factors and drivers of financial sustainability in local government: An empirical study. Local Government Studies, 42(1), 29–51.
   Web of Science ®Google Scholar
• Sachs, J. D. (2015). The age of sustainable development. In The Age of Sustainable Development. Columbia University Press.
   Google Scholar
• Sánchez de Madariaga, I., del Álamo, J. B., García-López, J., Sisto, R., Urquijo-Requera, J., & García-Haro, M. (2020). Los Objetivos de Desarrollo Sostenible en 100 ciudades españolas. Red Española para el Desarrollo Sostenible.
   Google Scholar
• Sánchez de Madariaga, I., García-López, J., & Sisto, R. (2018). Los Objetivos de Desarrollo Sostenible en 100 ciudades españolas. Red Española para el Desarrollo Sostenible.
   Google Scholar
• Sanguilinda, I. S., Barbiano di Belgiojoso, E., González Ferrer, A., Rimoldi, S. M. L., & Blangiardo, G. C. (2017). Surveying immigrants in Southern Europe: Spanish and Italian strategies in comparative perspective. Comparative Migration Studies, 5(1), 17. https://doi.org/10.1186/s40878-017-0060-4
   PubMedGoogle Scholar
• Schick, A. (2005). Sustainable budget policy: Concepts and approaches. OECD Journal on Budgeting, 5(1), 107–126. https://doi.org/10.1787/budget-v5-art5-en
   Google Scholar
• Sirianni, C. (2007). Neighbourhood planning as collaborative democratic design. Journal of the American Planning Association, 73(4), 373–387. https://doi.org/10.1080/01944360708978519
   Web of Science ®Google Scholar
• Slawinski, N., Pinkse, J., Busch, T., & Banerjee, S. B. (2017). The role of short-termism and uncertainty avoidance in organizational inaction on climate change: A multi-level framework. Business & Society, 56(2), 253–282. https://doi.org/10.1177/0007650315576136
   Web of Science ®Google Scholar
• Spitz, G., Van Ewijk, E., & Kamphof, R. (2016). Global goals, local action. Approaches of Dutch Local Governments to the Sustainable Development Goals. Discussion Paper 2, 1–25.
   Google Scholar
• Stuart, J., Collins, P., Alger, M., & Whitelaw, G. (2016). Embracing sustainability: The incorporation of sustainability principles in municipal planning and policy in four mid-sized municipalities in Ontario, Canada. Local Environment, 21(2), 219–240. https://doi.org/10.1080/13549839.2014.936844
   Web of Science ®Google Scholar
• Tickell, G. (2010). Cash to accrual accounting: One nations dilemma. International Business & Economics Research Journal (IBER), 9(11), 71–78. https://doi.org/10.19030/iber.v9i11.32
   Google Scholar
• Tonami, A., & Mori, A. (2007). Sustainable development in Thailand: Lessons from implementing local agenda 21 in three cities. The Journal of Environment & Development, 16(3), 269–289. https://doi.org/10.1177/1070496507306223
   Google Scholar
• United Cities and Local Governments. (2021). Towards the localization of the SDGs. Retrieved from https://gold.uclg.org/sites/default/files/hlpf_2021.pdf
   Google Scholar
• United Nations General Assembly. (2012). The future we want. Resolution, 66, 288. Retrieved from www.un.org
   Google Scholar
• United Nations General Assembly. (2015). Resolution adopted by the General Assembly on 25 September 2015. Transforming our world: The 2030 Agenda for Sustainable Development.
   Google Scholar
• Walliser (2018, February 14). Making taxes work for the SDGs. World Bank Blogs. https://blogs.worldbank.org/governance/making-taxes-work-sdgs.
   Google Scholar
• Wang, X., Van Wart, M., & Lebredo, N. (2014). Sustainability leadership in a local government context: The administrator’s role in the process. Public Performance & Management Review, 37(3), 339–364. https://doi.org/10.2753/PMR1530-9576370301
   Web of Science ®Google Scholar
• WCED, Special Working Session. (1987). World commission on environment and development. Our Common Future, 17(1), 1–91.
   Google Scholar
• Winiwarter, V. (2020). An environmental history perspective on the UN agenda 2030 (‘Sustainable development goals’). Global Environment, 13(3), 688–694. https://doi.org/10.3828/whp.ge.63825287564633
   Web of Science ®Google Scholar
• Zafra-Gómez, J. L., López-Hernández, A. M., & Hernández-Bastida, A. (2009). Developing a model to measure financial condition in local government. Evaluating service quality and minimizing the effects of the socioeconomic environment: An application to Spanish municipalities. The American Review of Public Administration, 39(4), 425–449. https://doi.org/10.1177/0275074008320710
   Web of Science ®Google Scholar
• Zeemering, E. S. (2018). Sustainability management, strategy and reform in local government. Public Management Review, 20(1), 136–153. https://doi.org/10.1080/14719037.2017.1293148
   Web of Science ®Google Scholar
• Ziolo, M., Filipiak, B. Z., Bąk, I., Cheba, K., Tîrca, D. M., & Novo-Corti, I. (2019). Finance, sustainability and negative externalities. An overview of the European context. Sustainability, 11(15), 4249. https://doi.org/10.3390/su11154249
   Web of Science ®Google Scholar