'Localizing' the 2030 Agenda: Analysis of the determinants of the disclosure of information on the Sustainable Development Goals by Spanish municipalities

Abstract

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.