What is it about?
Sustainable development goals (SDGs) need to be utilized locally to have an effect on societies. We examine how accounting for SDGs begins in six Finnish forerunner cities. We unveil the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. We also present recommendations on how the accounting for sustainable development can be further fostered in cities.
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Why is it important?
Our findings indicate that sustainable development goals (SDGs) can be used to foster sustainability in city administrations. However, this requires taking SDGs into account in the strategic and financial management of the city. This also allows further consideration of sustainability in the management of the city and makes the sustainability perspective more impactful through the larger amount of people acknowledging it in their work.
Perspectives
Doing this research was a great pleasure! It started as an idea and project of three PhD candidates who decided to combine their research interests and make a study together. I think the message of this article is comforting as it gives some prospects of sustainability transformation. I hope you find this article thought-provoking.
Mika Luhtala
Tampereen yliopisto
Read the Original
This page is a summary of: Glocalizing sustainability: how accounting begins for sustainable development goals in city administration, Journal of Public Budgeting Accounting & Financial Management, April 2024, Emerald,
DOI: 10.1108/jpbafm-06-2023-0097.
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