The Sustainable Development Goals (SDGs), launched by the United Nations (UN) in 2015, represent a major challenge for public administrations (PAs) due to the role that these organisations should play in mobilising sustainable development and promoting collaboration with non-governmental organisations (NGOs), businesses and citizens. The challenges related to achieving these goals have been at the centre of recent debates in the public administration (PA) literature, focusing in particular on the integration of sustainable development in strategic planning and governance (Bardal et al., 2021; Deslatte and Stokan, 2020; Guarini et al., 2021, 2022) and on possible enabling conditions (Bisogno et al., 2023). Previous studies have also discussed the risk of the SDGs becoming a rethoric for public managers and politicians, but there is a lack of research investigating public managers' perceptions of SDG implementation.

The aim of the paper is to fill this gap through the exploration of public managers' perspectives on the role of the different actors and the relationships among them, as well as on the mechanisms and tools in the implementation of the SDGs.

To explore the public managers’ perspectives in the field of sustainable development, the Q methodology was employed (Migchelbrink and Van de Walle, 2022). The empirical setting is provided by Italian public managers The Q-methodology is a valuable tool for studying human subjectivities (Brown 1980). It is based on a survey instrument asking respondents to rank a series of statements reflecting the main issues of a given topic in a quasi-normal distribution (Q-sort). The survey was carried out from January 2023 to July 2023. The Q-method was administered manually to three different groups of public managers following a training course on strategic planning and performance measurement. Academic articles discussing the implementation of the SDGs in public authorities were used to extract the list of statements. In a subsequent step, the public managers were asked to select the statements that were most important to them. A final list of 36 statements was the subject of discussion with academics, who do research in this area, and public managers. Some dominant attitudes, which show the main perspectives of public managers towards the SDGs, emerged from the analysis of the 36 collected Q-sorts. The results of the analysis show that managers approach sustainable development with different opinions on the conditions for their implementation, how they can be operationalised and their potential impact, thus providing new insights on the SDGs.

References

Bardal KG, Reinar MB, Lundberg AK, and Bjørkan M (2021) Factors Facilitating the Implementation of the SDGS in Regional and Local Planning—Experiences from Norway. Sustainability 13(8): 4282-4301.

Bisogno, M., Cuadrado-Ballesteros, B., Rossi, F. M., & Peña-Miguel, N. (2023). Sustainable development goals in public administrations: Enabling conditions in local governments. International Review of Administrative Sciences, 00208523221146458.

Brown, S. R. (1980). Political subjectivity: Applications of Q methodology in political science. New Haven, Connecticut: Yale University Press

Deslatte A and Stokan E (2020) Sustainability synergies or silos? The opportunity costs of local government organizational capabilities. Public Administration Review, 80(6), 1024-1034.

Guarini E, Mori E and Zuffada E (2022) Localizing the Sustainable Development Goals: A managerial perspective, Journal of Public Budgeting, Accounting & Financial Management, 34(5):583-601.

Guarini E, Mori E and Zuffada E (2021) New development: embedding the SDGs into city strategic planning. Public Money and Management. 41(6): 494-497.

Migchelbrink, K., & Van de Walle, S. (2022). Serving multiple masters? Public managers’ role perceptions in participatory budgeting. Administration & Society, 54(3), 339-365.

Purpose: The 2030 Agenda refers to a global initiative adopted by the United Nations in 2015, which outlines a set of 17 Sustainable Development Goals (SDGs) to be achieved by the year 2030, covering a wide range of interconnected social, economic, and environmental issues. The 2030 Agenda acknowledges the transformative power of Education: it is in itself a goal (SDG 4) and it is viewed as a catalyst for achieving the other SDGs as well. Additionally, Target 9.C of the 2030 Agenda encourages the increasing access to information and communication technology as well as the universal access to the Internet. Therefore, websites serve as valuable tools for disseminating information and promoting the SDGs in higher education. Universities play a crucial role in advancing sustainable development as they undertake research on sustainability-related issues, develop solutions to societal challenges, and educate future leaders. Despite this, universities may be hesitant to proactively gather and disclose sustainability information. Dissemination information on sustainability through web-reporting is a key element in the transparency and accountability process. However, the sustainable practices adopted and how this information is communicated can vary significantly among universities. Civil law countries, such as Italy and Portugal, with strong legal systems characterised by stakeholder orientation, are more likely to demonstrate greater commitment to the 2030 Agenda.Therefore, the aim of this article is to characterize the SDG disclosure practices on the institutional websites of Italian and Portuguese universities.

Methodology: A content analysis was conducted on the websites of 88 Italian and 36 Portuguese universities, with a focus on the keywords 'SDGs,' 'sustainable development goals,' and '2030 agenda.' The specific objectives were to identify whether the SDG were mentioned in the websites, determine their location (in specific sections/tabs, in the news and events), analyze the profile of disclosers universities (regarding the dimension and nature of universities), as well their performance in the Times Higher Education Impact Ranking (THE_IR) and investigate the presence of standalone reports regarding sustainability.

Findings: The results indicate that sustainable development is mentioned on more than 80% of the universities' websites (81% in Italy and 86% in Portugal), without statistically significant differences between both countries. Regarding the disclosers universities’ profile: the majorly are public/state universities (94,8% in Italy and 100% in Portugal) and medium/large universities (> 80% in Italy and 100% in Portugal). However, only just over a quarter of the discloser universities are include in the THE-IR (25,4% in Italy and 35.5% in Portugal). Concerning the location of the SDGs-related information, among the Italian discloser universities, a significant majority (64.8%) have a dedicated tab on their websites offering information on sustainable development, whereas only 32.3% of Portuguese universities have a similar tab on their websites. The most prevalent mode of disclosure involves the dissemination of news (93% in Italy and 83.9% in Portugal) and events pertaining to the SDGs (70.4% in Italy and 74.2% in Portugal). Finally, when considering standalone reports published on their websites, it is worth noting that 23 Italian universities have sustainability reports, 1 university has an SDG Report, and 2 universities have integrated reports. In contrast, only 7 Portuguese universities have sustainability reports.

In summary, findings suggest that these two southern European universities have begun recognizing the importance of SDGs but have yet to fully integrate them into their reporting mechanisms and operational practices. The study's insights may indicate a need for further development and implementation of SDG disclosure frameworks within universities to facilitate progress towards sustainable development.

Research limitations: The results are limited to the information available through keyword searches. It should be noted that only the presence of at least one mention of the SDGs or Agenda 2030 concept was considered, without assessing the quantity or quality of the disclosed information. Furthermore, the analysis focused solely on the websites of the main universities and did not include the schools and institutes affiliated with them.

Originality/contribution: Regarding higher education, as far as we know, there is limited prior research on the approach to reporting on Sustainable Development. Therefore, this study serves as a valuable addition to the existing literature and addresses the gap in empirical research on SDGs reporting. This exploratory comparative study offers valuable insights into the current stage of SDG disclosure in universities within two southern European countries, indicating that it is still in its early stages. This study makes a significant contribution by shedding light on the potential of websites in enhancing visibility and promoting the 2030 Agenda. This paper holds practical implications by providing insights to regulators to streamline SDGs reporting in higher education. The development of an SDGs reporting framework could support universities in effectively reporting their contributions to the SDGs, serving as a benchmarking tool to enhance their performance in line with the 2030 Agenda.

Keywords: Sustainable Development Goals, web reporting, Higher Education Institutions, disclosure practices, Italy, Portugal

Objective: In the year 2015, the United Nations (UN) approved the 2030 Agenda for Sustainable Development, an action plan with the aim of eradicating poverty and achieving global economic, social, and environmental development by 2030, encompassing 17 sustainable development goals (SDGs). Local governments (LGs) play a crucial role as policy makers and catalysts for change at the local level, making them well-positioned to connect the United Nations' goals of 2030 Agenda with local communities. Therefore, LGs need to assess their social/environmental impacts and to review their strategies to align with SDGs. Additionally, LGs should collect and analyze data to monitor progress towards the SDGs at the local level. They need to establish indicators, track performance, and report on the outcomes, enabling evidence-based decision-making and accountability. In this regard, webpages on the internet stand out as a valuable tool to enhance accountability in LGs and to promote stakeholder engagement with the community. Thus, this paper aims to analyse if the portuguese municipalities disclose information regarding the SDGs in their websites, as well as to identify the main drivers of SDGs e-reporting.

Methodology: 306 Portuguese municipalities’ websites were analyzed using the content analysis technique. Drawing on theoretical foundations of legitimacy, stakeholder and institutional theories, this study examines the relationship between SDG reporting and several municipalities’ characteristics (such as geographical location, municipality size, financial performance, political ideology and gender), as well as the adherence to some programs/networks/platforms (such as CESOP_Local, ODSLocal, etc). A bivariate and multivariate statistical analysis was applied.

Results: Portugal is a country characterized by territorial disparities in population distribution, economic development, and quality of life, with pronounced differences between inland and coastal regions. Portuguese municipalities are making efforts to implement online reporting practices, but it varies based on municipalities' characteristics and institutional factors. Bivariate analysis reveal that coastal, larger, and financially efficient municipalities are more likely to disclose information about SDGs on their websites, due to their visibility and higher stakeholder pressure. By enhancing their public image and legitimizing their actions, they build trust among stakeholders and society at large.

Literature suggests that political-institutional factors also play a role in shaping SDG reporting practices. However, in our study, left-wing local municipalities are not necessarily more inclined to embrace the 2030 Agenda and provide SDG-related information compared to right-wing municipalities. Nevertheless, the female presence on municipalities' decision-making bodies positively influences SDGs-related disclosures. Finally, Networks and sustainable programs play a crucial role in fostering collaboration between local governments and stakeholders, empowering local governments to address challenges and achieve the SDGs. Regular progress assessments and accountability, for example trough CESOP_Local network and ODSLocal platform, help local governments track their performance and demonstrate their commitment to sustainability to constituents and stakeholders, leading to increased SDG disclosure on municipal websites.

Considering the multivariate analysis, the logistic regression model only identifies two variables with a significant impact on the on-line disclosure of SDGs: female representation in municipal plenaries and the adherence to CESOP_local network. Other factors examined in the multivariate analysis did not show a significant influence on the reporting of SDGs in Portuguese municipalities. Therefore, these two variables stand out as the primary drivers of SDG-related information dissemination in this context. By collaborating through networks and platforms, and promoting gender diversity, Portuguese local governments are paving the way for a more sustainable orientation.

Local entities have a fundamental role in sustainable development and must design policies and strategies that allow the Sustainable Development Goals (SDGs) to be achieved. However, the financial condition of the municipalities can be a challenge for the implementation and achievement of the SDGs.

In the literature there are various works that try to analyze what factors can influence the achievement and scope of the SDGs (Martínez-Córdoba et al., 2020; Bisogno et al., 2023), the disclosure of information related to them (Guerrero et al., 2021) or the relationship between efficiency in the provision of public services and the SDGs (Río et al., 2022). However, there is no research that analyzes the influence of the financial condition of the government in the achievement of the SDGs.

The aim of this paper is to analyze the possible impact of the financial condition on the achievement of the SDGs in Spanish local entities. The paper uses data concerning the implementation of SDGS from the 100 Spanish largest municipalities for the years 2018 and 2020 prepared by the Spanish Network for Sustainable Development-Red Española para el Desarrollo Sostenible (2020). In order to assess the financial condition and financial risk of governments budgetary and financial statements are use to elaborate a financial risk indicator for each government, using the methodology proposed by Zafra-Gómez et al. (2009).

The paper analyses the relationship between the financial condition and implementation of SDGs taking into account both the static and dynamic situation, that is the level for each government in 2018 and 2020 in the implementation of SDGs and the evolution between the two years, aiming at verifying whether the evolution of the financial condition goes hand in hand with the degree of implementation of the SDGs. In order to test it, univariate and multivariate analysis will be carried out that will analyze the effect of the dimensions of the financial condition and of the financial condition itself on the level of implementation of the SDGs. Furthermore, a linear regression is built to explain which factors influence in the variation in the implementation of the SDGs between the two years.

REFERENCES

Bisogno, M., Cuadrado-Ballesteros, B., Rossi, F. M., & Peña-Miguel, N. (2023). Sustainable development goals in public administrations: Enabling conditions in local governments. International Review of Administrative Sciences. https://doi.org/10.1177/0020852322114645

Guerrero-Gómez, T., Navarro-Galera, A., & Ortiz-Rodríguez, D. (2021). Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America. Sustainability, 13(4), 1837.

Martínez-Córdoba, P. J., Raimo, N., Vitolla, F., & Benito, B. (2020). Achieving sustainable development goals. Efficiency in the Spanish clean water and sanitation sector. Sustainability, 12(7), 3015.

Ríos, A., Guillamón, M., Cifuentes‐Faura, J., & Benito, B. (2022). Efficiency and sustainability in municipal social policies. Social Policy & Administration, 56(7), 1103–1118. Portico. https://doi.org/10.1111/spol.12843

Spanish Network for Sustainable Development-Red Española para el Desarrollo Sostenible (2020). Los Objetivos de Desarrollo Sostenible en 100 ciudades españolas. https://www.sdgindex.org/reports/informe-los-ods-en-100-ciudades-espanolas/

Zafra-Gómez, J.L., López-Hernández, A.M., y Hernández-Bastida, A. (2009a). Developing an alert system for local governments in financial crisis. Public Money & Management, 29(3), 175-181.