SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management Ellen Haustein

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Uploaded by Ellen Haustein     Uploaded date: May 30, 2022    
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Publication date
May 27, 2022
Paper language
Abstract
In 2015, the United Nations (UN) adopted 17 Sustainable Development Goals (SDGs) to be achieved by 2030, which are specified by 169 sub-goals and for whose "measurement" indicators are also named. This agreement has been ratified by almost all UN member states. The Federal Republic of Germany has also used it as the basis for the sustainability strategies formulated in 2016 and 2021. Since the SDGs are also aimed at municipalities, "SDG indicators for municipalities" were developed in 2017 at the instigation of the German Association of Cities. The aim is to support municipalities in managing their sustainable development performance. However, these indicators already pose major challenges for municipalities, as they are predominantly non-financial indicators whose measurement and impact assessment is difficult. This article presents an overview of possible instruments and approaches for integrating the SDGs into municipal results management (performance and financial management).
Preferred Citation
Lorson, P.C./ Haustein, E. (2022): SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management, Working paper presented at the EGPA PSG Public Sector Financial Management (PSFM) - Spring Workshop "Rethinking Public Sector Financial Management (PSFM): Public Value and Other Challenges for Accounting Studies (in the Aftermaths of COVID-19)", LUMSA University/Rome on May 27, 2022 (online).
Keywords
SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
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Category
  • Performance measurement
  • Other
Type of Paper
Working paper

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