Sustainable Futures 9 (2025) 100475

Contents lists available at ScienceDirect

Sustainable Futures
journal homepage: [Link]/journal/sustainable-futures

The role of local public spending in the achievement of the social dimension
of sustainable development: An empirical analysis
Natalia Alonso-Morales , Alejandro Sáez-Martín * , Arturo Haro-de-Rosario
Economics and Business Department, University of Almeria, Almeria 04120, Spain

A R T I C L E I N F O A B S T R A C T

Keywords: The 2030 Agenda aims to reduce existing disparities, requiring the public sector, especially local governments, to
Sustainable development align budgets with these goals. Thus, public spending is seen as a redistributive tool for achieving social equity.
Public spending In this respect, distributional justice theory aims to ensure equal access to services, rights and protection, which
Indebtedness
is essential in social sustainability. Therefore, this study examines the impact of municipal public spending and
Social sustainability
Local governments
other factors on achieving social Sustainable Development Goals (SDGs). The findings reveal that municipalities
excelling in aid and subsidies through current transfers, with strong investment in human capital, broad political
competition, a higher-educated population, robust social institutions, and lower debt levels, make the most
progress in achieving social SDGs.

1. Introduction disproportionate impact that the COVID-19 crisis has had on different
regions [3], it is crucial to understand how local public spending can
Achieving the Sustainable Development Goals (SDGs) requires ef­ influence social sustainability. In this sense, distributional justice theory
forts from all levels of government, each with its own responsibilities is closely linked to the concept of social sustainability [10,9], consid­
and tools [1]. Local governments are particularly important due to their ering public spending as an effective distributive tool [11].
proximity to citizens, which helps them identify and address inequalities Despite the evidence on the redistributive nature of public spending,
and sustainability challenges [2]. In Spain, the political and adminis­ empirical studies have mainly focused on its effects on economic vari­
trative framework further emphasizes the role of local governments in ables such as GDP, net income inequality or economic growth [12,13,
public policy [3]. 11]. While this research makes valuable contributions to distributional
Persistent social inequalities remain a challenge [4]. In the case of justice theory, it has not considered possible social benefits such as
Spain, despite significant progress, the COVID-19 pandemic generated a reducing inequalities beyond income, promoting justice or improving
social crisis with serious consequences for citizens, making the 2030 education. Therefore, our study aims to analyse local public spending’s
Agenda more relevant than ever [3]. role in promoting social sustainability, in order to shed light on how
This relevance is evident in recent studies on the 2030 Agenda in these spending policies can contribute to the achievement of the SDGs
Spanish local governments. However, most of them do not focus on related to social welfare and equity in access to social services. In
social sustainability [1,5,6]. Notable exceptions include Ríos et al. [7], addition, we aim to assess whether public spending continues to deliver
who examine the impact of social SDGs on municipal social service ef­ benefits despite rising debt, or if its effectiveness declines when financial
ficiency, and Wali et al. [8], who explore the effect of the circular sustainability is at risk. We also seek to identify which types of expen­
phosphorus economy on social SDGs. On the other hand, Liao et al. [9] ditures are most effective in promoting social SDGs.
analyse the effect of various variables on the social sustainability actions The findings of this study could be of great interest to a range of
of local governments. However, the variables used focus on issues such actors, especially local governments. A detailed understanding of how
as participation, coordination or planning, without taking into account public spending can drive social sustainability can help local govern­
government investments. ments to design and implement targeted policies in their respective ju­
Given the unique challenges faced by Spanish municipalities, char­ risdictions to improve social well-being. Furthermore, it could
acterised by significant social and economic diversity, and the contribute to the distributional justice theory, advancing the existing

* Corresponding author.
E-mail address: [Link]@[Link] (A. Sáez-Martín).

[Link]
Received 22 October 2024; Received in revised form 10 January 2025; Accepted 29 January 2025
Available online 31 January 2025
2666-1888/© 2025 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license ([Link]
nc-nd/4.0/).
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

literature. affect the financial health of municipalities [1]. However, the study by
Ortiz et al. [23], in collaboration with the International Labour Office,
2. Social sustainability: a forgotten approach UNICEF and UNWOMEN, found that even the poorest countries can
finance the SDGs through reallocating public spending, increasing tax
The 2030 Agenda adopted by the United Nations divides its goals revenues, expanding social security coverage, and other methods.
into three interconnected dimensions: economic, social and environ­ Public investments’ importance is highlighted in the second edition
mental [14]. Before this Agenda, the "Triple Bottom Line" concept was of the report "The SDGs in 100 Spanish cities" by the Spanish Network
already in use, emphasizing these three dimensions ([10]; Vifell et al., for Sustainable Development (SNSD), which warns that progress to­
2012; [15]). However, there is no consensus on the specific objectives wards the SDGs requires long-term efforts and investments [2]. How­
within each dimension [7]. ever, few studies have examined public spending’s effect on the SDGs.
This study focuses on the social dimension of the SDGs, often over­ Most research has focused on public spending’s impact on sustainable
looked in sustainability discussions (Janker et al., 2020) and under­ economic development, neglecting the social and environmental di­
represented in policy (Vifell et al., 2012). Inequality in terms of mensions. For instance, Bădîrcea et al. [24] analyze public spending’s
opportunities, wealth and power remains a significant challenge in our influence on sustainable development in central and eastern Europe,
society [4]. Bridging the gender and inter-country gap is therefore focusing on Europe 2020 targets rather than SDGs.
crucial for achieving sustainable development in the future. On the other hand, we find authors who cover all dimensions of
Social sustainability involves creating cities that ensure civil soci­ sustainable development. Hendriks [22] studies how sustainable
ety’s well-being and integrate diverse socio-cultural groups (Stren et al., development is financed in different municipalities in South Africa in
2000). According to Dempsey et al. [10], this concept rests on two terms of the items on which expenditure is concentrated, although he
interrelated dimensions: social equity and the sustainability of com­ does not determine how they influence the advancement of sustain­
munities. Social equity is closely related to distributive justice and ability. Osuji and Nwani [25] examine public spending’s effect on sus­
equitable access to resources and opportunities, while sustainability of tainable development in Nigeria but lack specific SDG indicators.
communities represents intangible elements such as a shared sense of Similarly, Guerrero and Castañeda [26] analyze SDGs gaps between
belonging, safety, and pride in one’s neighbourhood [10]. targets and reality in 140 countries and their sensitivity to budget var­
The concept of social sustainability is dynamic, now encompassing iations. They conclude that reducing spending can significantly aggra­
the creation of resilient societies for present and future (Eizenberg, vate development gaps, but that its benefits depend on the specific
2017). Ultimately, social sustainability involves the distribution of context of each country, given its institutional capacity and governance,
welfare across space and the distribution of welfare over time [16]. so it is also relevant to consider institutional factors. However, they
As for the social SDGs, the literature offers a variety of classifications explicitly point out that their study does not identify the causes of
tailored to different stakeholders [17]. In this regard, Leal Filho et al. structural constraints or which micro-policies are most effective, with
[18] consider SDGs 1 to 5 and 11 to be social goals by seeking justice, our analysis attempting to directly address this question at the local
dignity and prosperity. From another point of view, Bali Swain and level.
Yang-Wallentin [19] classify SDGs 1, 2, 3, 12, 13, and 14 as social In addition, there are studies that, although not directly addressing
through an exploratory factor analysis. Both Paoli and Addeo [20] and the influence of public spending on sustainability, analyze the effect of
Shi et al. [21] include SDGs 1, 3, 4, 5, 11 and 16 in the social dimension specific types of expenditure. Among these, current transfers are one of
due to their significant social impact. the most frequently studied areas. Research has shown that such trans­
On the other hand, Cai and Choi [15] use the concept of the "Triple fers can improve the quality of life and break generational poverty
Bottom Line", which highlights the three dimensions, to conclude that patterns [27–31]. In contrast, the impact of long-term investments on
the social SDGs comprise 1–5, 11, 16 and 17. In contrast, Ríos et al. [7] quality of life has been less conclusive, with some studies finding no
establish SDGs 1, 2, 5 and 10 within the social dimension due to their significant relationship [5], while others suggest that such investments
specific reference to promoting social inclusion and protection. Finally, do improve quality of life [32].
Wu et al. [4] define SDGs 4, 5, 10, 11, 16, and 17 as social based on The studies reviewed in this section provide valuable insights into
Maslow’s Pyramid. the influence of certain types of spending or overall budgetary allocation
After reviewing the relevant literature, we have chosen to focus on on sustainability. However, these studies typically focus solely on the
SDGs 4, 5, 10, 11, 16 and 17 in this paper, following the approach of Wu overall budget or specific expenditures, without considering financial
et al. [4]. This selection allows us to address fundamental human needs sustainability or the various sustainable policies that can be imple­
as presented in Maslow’s Pyramid, including aspects such as education, mented through public spending. Therefore, we find it pertinent to
equality and peace. In this way, we can focus on the most basic and explore this issue further. Consequently, we propose to address the
essential aspects for human well-being and development. Specifically, following research question: Does local government public spending
SDGs 4, 5 and 10 aim to ensure equality, while SDGs 11, 16 and 17 aim influence the achievement of social SDGs, even if it compromises
to ensure social development. financial sustainability? To do so, we rely on well-documented theory to
Once the social dimension of sustainable development has been help us understand this relationship.
identified, it is important to identify the factors that advance equality
and social development, such as financial policies. 4. Theoretical framework

3. The influence of public spending on the SDGs: the research As mentioned above, governments are responsible for providing
gap essential services and promoting social welfare in achieving the SDGs
[6]. In this sense, distributional justice theory encompasses equal access
Setting challenging targets like the SDGs is ineffective without to public services, rights, resources and benefits, as well as equal pro­
embedding them into fiscal policies and sustainable development bud­ tection of citizens from environmental and economic harm. This prin­
gets [22]. Specific investments are required to implement strategies ciple is central to the concept of social sustainability, which aims to
linked to local government functions [5]. In this sense, budgetary de­ promote a better quality of life for all individuals [9]. A crucial aspect in
cisions have the potential to be an effective tool to decrease social this theory is accessibility, which is influenced by the built environment,
inequality, eradicate discrimination and promote sustainable produc­ i.e. essential services, facilities, public transport routes, etc. [10].
tion and consumption [22]. Distributional justice also defines fair outcomes as the equitable
Despite the need for SDG-aligned budgets, limited resources can allocation of material goods to all members of society, explicitly aiming

2
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

to improve the well-being of the less advantaged [33]. Fiscal transfers, [43].
where higher taxes on those with greater ability to pay are redistributed
to those in need, are a key tool in achieving such outcomes [34]. Gov­ 5.2. Dependent variable
ernments can take a variety of actions to this end, such as providing
affordable housing or ensuring access to public services [9]. This clearly In this study we measure the level of social sustainability, the
reflects the principle of social sustainability, which focuses on meeting dependent variable, by the scores obtained for SDGs 4, 5, 10, 11, 16 and
the needs of present and future generations to redress inequalities in 17, following Wu et al. [4]. We obtained the 2020 values for each SDG
outcomes [10]. In this context, several studies have supported the po­ from the SNSD report and calculated the dependent variable by sum­
tential of expenditure policies as an effective redistributive tool [11]. ming the individual scores of these SDGs, as per the methodology of
Redistributing resources is essential for social sustainability, as Paoli and Addeo [20], who grouped SDGs with direct social impacts
inequality affects well-being directly and influences health, education, under the social pillar.
and political participation, perpetuating these disparities across gener­ This report provides over a hundred indicators grouped by the 17
ations [16]. Therefore, this study uses distributional justice theory to SDGs of the 2030 Agenda, each standardized on a 0 to 100 scale, with
analyze how municipal public spending contributes to social sustain­ higher values indicating better results. The overall score for each SDG is
ability through its redistributive capacity. Thus, we can relate this the­ the arithmetic mean of its indicators [2].
ory to several variables that measure local government spending.
Current transfers are a direct form of redistribution, providing financial
5.3. Independent variables and hypothesis
support to the neediest households [30]. Moreover, efficient imple­
mentation of redistributive policies requires local governments to
To analyze the effect of public spending on social SDGs, we employ
possess adequate human capacity, making investments in this area
several variables to measure this spending and integrate additional
essential [35,36].
control variables based on previous literature. These control variables
Not only short-term expenditures are necessary, but also long-term
are essential for understanding the effects of spending on the SDGs,
investments can promote a more equitable distribution of resources
contributing to more accurate and statistically robust results. All vari­
and opportunities [22]. In this way, they enable access to life-essential
ables are calculated for the year 2020.
resources for those who cannot afford them through affordable hous­
ing, educational facilities, public transport, among others. Social in­
5.3.1. Current transfers
stitutions are therefore crucial to ensure the quality of life of all citizens
Cash transfers have expanded due to their recognized positive re­
[37].
sults. Global evidence shows their efficacy as an affordable tool for
However, overspending can lead to indebtedness, hindering redis­
reducing household poverty, with measurable improvements in child
tributive policies and impacting on quality of life, so this variable must
health and school attendance [28,30]. Transfers also safeguard in­
be taken into account [32]. The effectiveness of these public spending,
vestments in human capital in poor households, breaking the intergen­
debt control or social institution-building measures in achieving a sus­
erational cycle of poverty by preventing children from dropping out of
tainable society depends to a large extent on how they are implemented
school and suffering long-term deprivation effects [28,29]
by local governments. In this context, the absence of political competi­
Despite not having a long history or reaching the entire eligible
tion reduces the incentives for governments to seek more effective so­
population, these programs are essential for eradicating poverty and
lutions to local problems [38]. In addition, local governments will be
reducing inequality within a reasonable timeframe [31]. Critics argue
influenced to take those measures considered legitimate by their popu­
that current transfers can create dependency among adult beneficiaries
lation, with the level of education influencing this perception [39,40].
[29,30]. In response, community organizations are integrating social
accountability aspects to foster collective identity and action [30].
5. Methodology
Several authors have concluded that cash transfers contribute to
poverty reduction and increased school enrolment and use of medical
5.1. Sample
services [28–30]. Likewise, Cecchini and Madariaga [27], after ana­
lysing the experiences of transfer programmes in Latin American and
Local governments, being closest to citizens, know their needs first-
Caribbean countries, determine that they represent an important
hand [6]. Their responsibility for services related to the SDGs means
advance in the field of social protection. In line with the above, the study
that implementing these goals hinges on guaranteeing basic services like
by Soares et al. [31] states that transfer programmes have helped alle­
food security, water supply, sanitation, and education [1]. Therefore,
viate poverty for millions of Brazilians.
each SDG has specific targets within the purview of local governments
Some studies have addressed specific transfer programmes, but due
[2]. Moreover, local governments are responsible for the economic,
to their diversity, focusing on individual cases may restrict a compre­
financial and budgetary decisions of individual cities [41].
hensive view of social protection [44]. Therefore, we establish the
Our objective is to determine how local government public spending
following hypothesis:
influences the progress of social SDGs. To do this, we focus on munici­
palities with the largest populations, as larger municipalities typically H1. The level of current local government transfers positively affects
have more resources, enhancing the scope and impact of sustainability the achievement of the social SDGs.
analysis [42]. This approach is supported by previous empirical studies
on sustainable development [1,7]. 5.3.2. Investment
We chose Spanish municipalities for their significant role in the 2030 Long-term investments by local governments are necessary to
Agenda, given their political and administrative relevance, proximity to implement sustainability programmes with favourable outcomes [45].
citizens, and capacity to implement sustainable local development Sustainability, by benefiting future generations, implies significant,
strategies. The Spanish government’s commitment to fair redistributive consistent and long-term investments in initiatives such as the acquisi­
policies that guarantee social justice and reduce inequalities further tion of environmentally friendly land or the use of renewable energy
makes this sample ideal for testing distributional justice theory at the [46]. It is therefore safe to say that as the size of a local government
local level [3]. grows and capital expenditure increases, so do the levels of SDG
The analysis uses a sample of 103 Spanish municipalities from the compliance by that local government [47].
SNSD report, including those with over 80,000 inhabitants and pro­ The SDGs highlight the importance of infrastructure and industrial­
vincial capitals, representing about 50 % of Spain’s total population isation in achieving their targets. They are key to promoting social

3
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

inclusion through the provision of essential services, such as energy, 5.3.5. Political competition
water, transport and communications, in an efficient and effective In Spain, where a large part of the sustainability objectives fall within
manner [22]. Despite the importance of investments, many local gov­ the scope of local governments, their political capacity to carry out the
ernments lack the financial capacity to fund large-scale infrastructure necessary measures is essential [2]. Both the decision-making process
and development, limiting their role in implementing the SDGs [36]. and the implementation of decisions can be affected by the political
In terms of empirical demonstrations, Bisogno et al. [5] concluded structure of local governments and the resulting political culture that
that investment was not a significant variable in relation to the surrounds them [5]. In particular, political competition can either
people-centred SDGs. However, Ajili and Ayoub [32] did find a signif­ hinder or pressure for policy measures [7].
icant and positive relationship between investment and people’s quality Political fragmentation of governments results in governments with
of life. Therefore, we propose a new hypothesis: diverse policy preferences, making meaningful policy changes difficult
[55]. In turn, less competition gives local governments greater freedom
H2. The level of local government investment positively affects the
to enact new policies without electoral risk [56].
achievement of the social SDGs.
In contrast, other authors argue that intense political competition
enhances democracy by pressuring for changes to the status quo [57].
5.3.3. Investment in human capital
Additionally, governments with narrow majorities may secure support
For local governments to fully play their role in implementing the
through investments in public infrastructure [58].
SDGs, it is essential to have adequate human capacity [36]. Capacity
Regarding empirical demonstrations, Martínez-Córdoba et al. [6]
relates to an organization’s ability to set goals, obtain resources, satisfy
suggest preventing local government fragmentation to achieve SDG 6.
citizens, reconfigure its internal management processes, and adapt
However, Bisogno et al. [5] found coalition presence in local govern­
effectively to change [46]. From an economic perspective developing
ments not significantly affecting people-related SDGs.
human capital is crucial for achieving the SDGs, which requires sus­
Considering the influence of political diversity on policy change
tained investment in this area [48,35].
[57], we develop the following hypothesis:
In this context, the study by Bardal et al. [49] analysed the factors
that enable SDG implementation in Norwegian municipalities. It found H5. High political competition in governments positively affects the
that small municipalities, with only one or two dedicated planning staff, achievement of the social SDGs.
find it difficult to develop SDG-aligned plans and often resort to
imitating larger municipalities without adequately considering their 5.3.6. Educated population
specific context. Similarly, Wang et al. [50] show that the actions of Organisations often react to external pressures by adopting practices
public administrators can play a crucial role in improving the imple­ deemed legitimate by society. Consequently, the population present in
mentation of sustainability practices in local government. Moreover, the municipalities can influence the pressure to provide quality services and
study by Wang et al. [46] found that the management capacity of US city meet their demands [39].
governments positively influenced the sustainability of cities. However, Additionally, higher education levels are linked to a greater will­
Liao et al. [9] and Liao et al. [51] concluded that municipalities with ingness to bear the costs of sustainability policies [40]. It fosters values
dedicated sustainability staff do not show more actions related to social of personal responsibility and environmental awareness, highlighting
equity. the need to integrate education for global citizenship and sustainable
Given the importance of human capital and the need to invest in it, development into national policies as a pathway to a more sustainable
we establish the following hypothesis: future [59,2].
Empirical studies primarily focus on the environmental dimension of
H3. The investment in human capital positively affects the achieve­
sustainability. Sharp et al. [60] found that U.S. municipalities with more
ment of the social SDGs.
residents holding bachelor’s degrees were more likely to implement
climate change programs, especially in larger cities. Similarly, Portney
5.3.4. Indebtedness
[61], Zahran et al. [62,40] and Franzen and Vogl [63] showed that
The Report of the Independent Expert emphasizes that the debt issue
higher education correlates with greater concern for the environment,
extends beyond economics to include ethical, moral, and legal di­
greater policy support and greater action. However, Harring et al. [59]
mensions, with human rights playing a crucial role [52]. In this regard, it
noted that higher education students tend to reduce their sense of per­
considers that an excessive debt burden remains a major obstacle to the
sonal responsibility for environmental protection, delegating this task to
realisation of human rights and the achievement of the goals. In short,
other actors. Moreover, the promotion of cooperation and collective
external public debt can negatively affect the standard of living of the
well-being through education varies by discipline. Economics students,
population, contributing, but not being the sole cause, to the deterio­
for example, tend to prioritize self-interest more than non-economics
ration of the social situation [32].
students [64,65]. Nevertheless, this study focuses on secondary educa­
Several authors have stressed the need for good fiscal health in order
tion, where students have yet to specialize.
to be able to carry out sustainability measures [53,46]. The financial
If education fosters support for sustainability [40], and governments
conditions of municipalities have a direct impact on their ability to
adopt actions considered legitimate by the population [39], the logical
deliver services, severely limiting the flexibility to act during financial
hypothesis is:
stress [54]. Therefore, it is crucial that local governments implement
policies that are aligned with the goals of the 2030 Agenda, while H6. A higher percentage of inhabitants with second-grade education
maintaining healthy public finances [1]. positively affects the achievement of the social SDGs.
Different results were found in empirical research on this issue.
Benito et al. [1] found no impact of SDG implementation on municipal 5.3.7. Social institutions
debt, whereas Ajili and Ayoub [32] observed that higher debt correlates This variable represents the number of social institutions per
with lower quality of life. inhabitant in municipalities, mainly including elderly nursing homes.
Given the emphasis on fiscal health for sustainability, we propose: The most vulnerable elderly need long-term care facilities, so the
number of elderly living with their children is decreasing, while the
H4. The level of indebtedness of municipalities negatively affects the
number of elderly living in long-term care facilities is increasing.
achievement of the social SDGs.
Therefore, the provision of high-quality long-term care for frail, chron­
ically ill or elderly people has become a necessity and a social re­
sponsibility [66]. In this sense, care homes are obliged to offer or ensure

4
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

medical supervision, which may result in elderly people living in their distributed, with a mean value.
own homes or with their families having less contact with health pro­
fessionals, and even a less favourable health picture [67]. 6. Results and discussion
Social equity, closely linked to distributive justice, depends on the
built environment, which makes social infrastructure a key element in Firstly, we can observe in Table 2 the average level of achievement of
ensuring the accessibility of services to the entire population [10]. social SDGs. It should be taken into account that, being the sum of 6
Overall, the study by Grum and Grum [37] concluded that quality social goals, the total fulfilment of the goals would represent a score of 600, so
institutions are fundamental to improving the quality of life in urban the average fulfilment is less than half, leaving a significant road ahead
environments, which in turn promotes social sustainability. Playing an for local governments. This shortfall reflects an unequal distribution of
essential role in everyday life, this infrastructure ensures that basic resources and opportunities, contradicting the principle of distributional
needs are met and facilitates development at both the individual and justice aimed at achieving an equitable allocation of material goods to
community levels. An efficient and sustainable development of this improve the well-being of the least advantaged [33].
infrastructure not only ensures social security, but also promotes inter­ Regarding the descriptive analysis of the independent variables, we
generational cohesion and contributes to social stability [37]. find a large difference in the expenditures on current transfers and
Consequently, based on the latter study relating social in­ across municipalities, suggesting that not all local governments pursue
frastructures to social sustainability, we establish the following the same redistributive policy. On the other hand, the average invest­
hypothesis: ment rate is 10.54 %, which means that municipalities tend to have
considerably more current expenditure. We can observe that there are
H7. The number of social institutions in municipalities positively af­
municipalities without indebtedness, while others are highly indebted
fects the achievement of the social SDGs.
with 438 %. Bearing in mind that the political competition variable is a
Table 1 provides an overview of the independent variables, detailing dummy variable, the average value of 0.83 indicates that there is a
their measurement and source. higher number of municipalities that have less than half the political
representation of the winning party. We can also see that the average
percentage of the population with second-degree education is 46.17 %,
5.4. Model less than half of the population, with the maximum value being just over
half. Since education is crucial for social sustainability, this may partly
To examine the relationship of public spending on the social SDGs, a explain the social SDG outcomes. Lastly, the average number of social
linear regression model was conducted, in line with other similar sus­ institutions is 1.7 per 10,000 inhabitants, with no major differences
tainability analyses [1,6,60,62,63]. Statistical computations were per­ between municipalities.
formed using STATA Version 15. The model’s calculation is defined by After the descriptive analysis, we analysed the relationships between
the following expression:

Social SDG = α + β1 Current transfers + β2 Investment + β3 Investment in human capital

+ β4 Indebtedness + β5 Political competition + β6 Educated population
+ β7 Social institutions + μ

Where α is the constant term, βj is the vector coefficient to be calculated the independent variables that influence the achievement of the social
and µ is the random error, assumed to be independent and identically SDGs in order to check the lack of significance between them. Table 3
shows the Pearson correlation matrix obtained. Although we find some
significant correlations between the explanatory factors, these are of low
Table 1
degree, below 0.8. Therefore, according to Neter et al. [68], this is not
Hypotheses and definition of the variables.
indicative of multicollinearity problems and does not affect the
Hypothesis Variable Measure Source regression.
H1 Current Chapter 4 of the expenditure Ministry of Having verified the lack of correlation between the independent
transfers budget Finance and the variables, we proceeded to perform a regression analysis to answer our
Civil Service main objective (see Table 4). The resulting model was statistically sig­
H2 Investment Capital expenditure / Ministry of
Current expenditure Finance and the
nificant, with an F statistic of 15.85 significant at 99 % and an adjusted r
Civil Service squared of 0.2697. Furthermore, most of the independent variables,
H3 Investment in Chapter 1 of the expenditure Ministry of except for one (investment), were found to be statistically significant in
human capital budget Finance and the the achievement of the social SDGs.
Civil Service
As specified, the investment was found to be insignificant in
H4 Indebtedness Outstanding Debt/Current Ministry of
Revenues Finance and the achieving the social SDGs, rejecting our hypothesis. This contradicts
Civil Service Ajili and Ayoub [32], who found that investment positively influenced
H5 Political Dummy variable: The Ministry of quality of life, but aligns with Bisogno et al. [5], who noted no signifi­
competition coefficient 1-Winning party Territorial Policy cant impact of investment on people-centered SDGs. Therefore,
councillors/Total councillors
is greater than 50 %
long-term investments may not be an effective redistributive tool.
-Yes: 1 However, with the rest of the variables our results advance the
-No: 0 existing literature by adding the value of public spending as a redis­
H6 Educated Population with 2nd degree National tributive tool. In this regard, current transfers show a positive rela­
population education/Total Population Statistics
tionship with the achievement of the social SDGs, which means that
Institute
H7 Social Number of social National municipalities that have more expenditure on current transfers are those
institutions institutions/Total Statistics that have a higher level of social SDGs, confirming our hypothesis. We
Population Institute are in line with studies by Molyneux, [29], Soares et al. [31], Fiszbein

5
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

Table 2
Descriptive values of the variables.
Variable Mean Std. Dev. Min Max

Social SDG 291.56 38.43 187.70 373.56

Current transfers 32,783,069.73 92,118,842.89 2438,868 844,429,335.27
Investment 10.54 % 7.84 % 0 49 %
Human capital 88,847,776.39 168,316,687.28 12,830,763.93 1591,225,542
Indebtedness 46.99 % 68.17 % 0% 438 %
Political competition 0.83 0.37 0 1
Educated population 46.17 % 4.25 % 31 % 56 %
Social institutions 0.017 % 0.012 % 0.002 % 0.061 %

Table 3
Correlation matrix of independent variables.
Current transfers Investment Human capital Indebtedness Political competition Educated population Social institutions

Current transfers 1 ​ ​ ​ ​ ​ ​
Investment 0.1445 1 ​ ​ ​ ​ ​
Human capital 0.6802*** 0.0576 1 ​ ​ ​ ​
Indebtedness − 0.0334 − 0.0886 − 0.0304 1 ​ ​ ​
Political competition 0.0977 − 0.1132 0.096 0.0932 1 ​ ​
Educated population − 0.1588 − 0.0107 − 0.1459 − 0.028 − 0.1931* 1 ​
Social institutions 0.0319 0.1251 − 0.0274 − 0.1154 0.157 − 0.1567 1

Notes: *, ** and *** refer to statistical significance at 0.10, 0.05 and 0.01 levels, respectively.

social SDGs, accepting the proposed hypothesis. In other words, mu­

Table 4
nicipalities with the highest indebtedness are the least likely to meet the
Analysis results.
social SDGs. This diverges from Benito et al. [1], who found no signifi­
Coef t cant link between SDG implementation and public debt, but aligns with
Current transfers 4.63E-08 2.40** Ajili and Ayoub [32], who found that high indebtedness negatively
Investment 31.61659 0.74 impacts quality of life. Thus, unsustainable debt burdens the population
Investment in human capital 3.61E-08 1.73* and hinders fair redistribution, affecting Spain’s most vulnerable citi­
Indebtedness − 7.838114 − 2.06**
Political competition 23.91781 2.49**
zens [3]. This is due to the direct influence of indebtedness on the ca­
Educated population 172.4872 2.12** pacity of municipalities to provide services, reducing their room for
Social institutions 96,330.78 2.71*** manoeuvre [54].
Notes: *, ** and *** refer to statistical significance at 0.10, 0.05 and 0.01 levels, Our hypothesis on political competition is supported, which shows a
respectively. significant relationship with the achievement of the social SDGs such
that the more political competition in municipalities, the higher the
achievement of these goals. This contrasts with Bisogno et al. [5], who
and Schady [28] and Molyneux et al. [30], who found that transfers
found no significant relationship between coalition governments and
reduce poverty, increase school enrollment, and improve medical ser­
people-related SDGs, and Martínez-Córdoba et al. [6], who concluded
vice usage. We also agree with Cecchini and Madariaga [27] who found
that higher local government fragmentation lowers SDG 6 levels.
that transfers improved social protection. Transfers thus effectively
To understand this contradiction, it is important to clarify the vari­
redistribute wealth by directing funds raised through progressive taxa­
ables used in each study. Bisogno et al. [5] use coalition as an inde­
tion to the most vulnerable.
pendent variable, i.e. whether the winning political party governs alone
The positive effect of current transfers can be attributed to the eco­
or in collaboration with other parties. In contrast, our variable reflects
nomic security they provide to beneficiaries, increasing their use of
whether the winning party has a majority of councillors in the city
education and health services, thus enhancing social sustainability [28,
council, regardless of whether it governs in coalition or not. On the other
29].
hand, Martínez-Córdoba et al. [6] use efficiency in the achievement of
With respect to investment in human capital, our findings indicate a
SDG 6, related to water and sanitation, as the dependent variable,
positive relationship between personnel expenditures and social SDGs, i.
without considering the social dimension of sustainability. Our results
e. the higher the investment in human capital, the higher the achieve­
can be justified by the fact that this competition puts pressure on the
ment of the social SDGs, as we hypothesised. This contradicts Liao et al.
respective governments to introduce changes to the status quo [57].
[9] and Liao et al. [51], as they found no significant link between sus­
For the educated population variable, a significant relationship with
tainability staff in municipalities and social equity actions. In contrast,
social SDGs was found, confirming our hypothesis. This means that the
we agree with Wang et al. [46] who concluded that management ca­
higher the percentage of population with second-degree education in the
pacity positively influences sustainability. We also agree with Wang
municipality, the higher the achievement of the social SDGs. We agree
et al. [50] and Bardal et al. [49], who state that public administrators are
with several studies, such as those conducted by Zahran et al. [62],
essential in the implementation of sustainable practices and that lack of
Sharp et al. [60] (for mayoral cities) and Franzen and Vogl [63], which
personnel hinders these measures, respectively. Higher staffing levels
showed that education levels positively influence environmental
enable more redistributive and inequality-reducing policies.
concern and policy support. Similarly, Portney [61] and Zahran et al.
Improved social sustainability through investment in human capital
[40] demonstrated that more educated populations positively impact
is due to the fact that sustainability does not emerge from the mere
municipal sustainability and climate change actions, respectively.
awareness of society; an explicit commitment and, consequently, a
Therefore, we confirm that the well-documented impact of education on
certain level of institutional capacity is necessary for an organisation to
environmental awareness also extends to social sustainability by
be able to fulfil its responsibilities [46].
enabling people to understand sustainability complexities and generate
On the other hand, indebtedness shows a negative relationship with

6
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

new values [40,59]. efficient than capital spending and excessive indebtedness negates the
Lastly, the number of social institutions per inhabitant shows a benefits of increased spending. These results provide a solid basis for
positive relationship with social SDGs, confirming our hypothesis. Mu­ future theoretical and empirical research in the field of public man­
nicipalities with more social institutions achieve higher social SDG agement and sustainable development.
fulfillment, aligning with Grum and Grum [37], who linked social in­ Although this article has made a significant contribution to the
frastructures to social sustainability. These institutions contribute to a existing literature, it has certain limitations. The main limitation lies in
quality built environment, enhancing long-term sustainability [37]. the difficulty of comprehensively addressing the concept of social sus­
tainability, given its dynamic nature [10]. Therefore, we focus on the
7. Conclusion most tangible aspect, the redistribution of resources, leaving aside other
elements such as social cohesion. Additionally, we encountered chal­
Local governments play a crucial role in sustainable development, lenges in obtaining localized data for both the dependent and inde­
particularly in the social dimension, due to their ability to provide pendent variables. Regarding the dependent variable, our reliance on
essential services that enhance population well-being. Specifically, the the SNSD report imposes constraints in terms of both sample size and
effectiveness of setting challenging targets like the SDGs depends on timeframe. The report includes only the most populous Spanish mu­
translating these targets into concrete fiscal policies and specific budget nicipalities, excluding a portion of the population, and provides data for
allocations for sustainable development [22]. From a distributional just two years.
justice perspective, spending is a key redistributive tool to ensure In light of these limitations, we propose several avenues for
equitable access to services, rights, and protection. Therefore, this study improvement and future research. First, we encourage European in­
investigates whether local public spending policies determine the stitutions to establish a standardized metric for the SDGs at the local
achievement of social SDGs and, in particular, which of these policies is level, given the importance of sustainability. Such a framework would
most effective. Furthermore, we analyse whether this relationship holds enable future research to include a broader sample, encompassing mu­
even when financial sustainability is at stake. nicipalities across Europe and representing both large and small local­
This research is significant because municipalities achieve <50 % of ities. We also urge local governments to enhance transparency in
social sustainability goals, indicating the need for action. In this sense, sustainability reporting. This would facilitate the analysis of sustainable
the municipalities with higher current transfers, investment in human policies and their associated expenditures in future studies. Moreover, as
capital, lower debt, greater political competition, and a higher per­ reports on SDG implementation at the local level are updated and
centage of educated population and social institutions achieve higher expanded, future research could examine long-term trends and im­
levels of social SDGs. provements, applying more advanced techniques to analyse changes
Consequently, we have shown that public spending positively affects over time. Finally, future studies could explore additional relations, such
the achievement of the social SDGs, specifically current spending. as the relationship between indebtedness and expenditure structure,
Furthermore, we can also conclude that spending has a positive impact transparency and policy effectiveness [22], or equitable access to edu­
as long as it does not generate an increase in the municipality’s cation and poverty [59].
indebtedness. This implies that public spending is an effective redis­
tributive tool that promotes social equality by protecting the most Funding sources
vulnerable through transfers, investment in human capital to be able to
implement policies, and social infrastructure. Therefore, we agree with Natalia Alonso Morales reports financial support was provided by
the authors named in the literature review Hendriks [22] and Guerrero Ministry of Science, Innovation and Universities, Spanish Government
and Castañeda [26] regarding the positive effect of public spending on (FPU 2023).
sustainability. Hence, with this research we succeeded in demonstrating
the distributional justice theory and the role of public spending in it by CRediT authorship contribution statement
observing that higher spending leads to greater equity. Furthermore, we
find that current spending is a more effective redistributive tool, Natalia Alonso-Morales: Writing – review & editing, Writing –
remaining as such as long as financial sustainability is respected. original draft, Visualization, Validation, Supervision, Software, Re­
This study is useful for local governments to understand how public sources, Project administration, Methodology, Investigation, Funding
spending and other factors affect social SDGs, guiding them to imple­ acquisition, Formal analysis, Data curation, Conceptualization. Ale­
ment specific policies to improve social sustainability. Recommenda­ jandro Sáez-Martín: Writing – review & editing, Writing – original
tions include increasing direct transfers to vulnerable households. By draft, Visualization, Validation, Supervision, Software, Resources,
directing funds to those most in need, poverty can be reduced and access Project administration, Methodology, Investigation, Funding acquisi­
to essential services such as education and health can be improved. In tion, Formal analysis, Data curation, Conceptualization. Arturo Haro-
addition, municipalities should invest in training and hiring qualified de-Rosario: Writing – review & editing, Writing – original draft, Visu­
staff to manage and implement effective social policies, while main­ alization, Validation, Supervision, Software, Resources, Project admin­
taining strict fiscal discipline and seeking alternatives to finance projects istration, Methodology, Investigation, Funding acquisition, Formal
without incurring excessive debt. They must also promote a competitive analysis, Data curation, Conceptualization.
and transparent policy environment that fosters accountability and cit­
izen participation in decision-making. On the other hand, they should Declaration of competing interest
prioritise investment in education, ensuring universal access and
improving the quality of education, as well as supporting and expanding The authors declare the following financial interests/personal re­
the network of social institutions that serve the needs of the community lationships which may be considered as potential competing interests:
and foster social cohesion. Natalia Alonso Morales reports financial support was provided by
Furthermore, our study contributes to distributional justice theory by Ministry of Science, Innovation and Universities, Spanish Government.
demonstrating that public spending can be used as a redistributive tool Reports a relationship with that includes:. Has patent pending to. If there
in favour of social equity as long as it does not generate excessive debt, are other authors, they declare that they have no known competing
thus advancing the existing literature. It confirms that municipal financial interests or personal relationships that could have appeared to
spending, especially on current transfers and personnel, significantly influence the work reported in this paper.
impacts social SDGs. It also highlights that the quality and targeting of
spending matter more than its quantity, as current spending is more

7
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

Data availability [26] O.A. Guerrero, G. Castañeda, How does government expenditure impact
sustainable development? Studying the multidimensional link between budgets
and development gaps, Sustain. Sci. 17 (3) (2022) 987–1007, [Link]
Data will be made available on request. 10.1007/s11625-022-01095-1.
[27] S. Cecchini, A. Madariaga, Conditional cash transfer programmes: the recent
References experience in Latin America and the Caribbean, Cuad. CEPAL (95) (2011), https://
[Link]/10.2139/ssrn.1962666.
[28] A. Fiszbein, N.R. Schady, Conditional Cash transfers: Reducing Present and Future
[1] B. Benito, M.D. Guillamón, A.M. Ríos, The sustainable development goals: how Poverty, World Bank Publications, 2009, [Link]
does their implementation affect the financial sustainability of the largest Spanish 7352-1.
municipalities, Sustain. Dev. (2023), [Link] [29] M. Molyneux, Mothers at the service of the new poverty agenda: progresa/
[2] I. Sánchez de Madariaga, J.B. del Álamo, J. García López, R. Sisto, J. Urquijo, Los oportunidades, Mexico’s conditional transfer programme, Soc. Policy Adm. 40 (4)
Objetivos de Desarrollo Sostenible En 100 Ciudades españolas. ¿Cómo Está (2006) 425–449, [Link]
Avanzando La Agenda 2030 a Nivel local? Una mirada Práctica, Red Española para [30] M. Molyneux, N. Jones, F. Samuels, Can cash transfer programmes have
el Desarrollo Sostenible, 2020. ‘transformative’effects?. The Social and Political Potential of Cash Transfers
[3] Government of Spain (2020). Rebuilding the commons. The implementation of the Routledge, 2018, pp. 1–12, [Link]
2030 Agenda in Spain. Progress Report 2020. [Link] [31] Soares, F.V., Soares, S.S.D., Medeiros, M., & Osório, R.G. (2006). Cash transfer
am/recursos/pag-web/[Link]. programmes in Brazil: impacts on inequality and poverty (No. 21). [Link]
[4] J. Wu, S. Guo, H. Huang, W. Liu, Y. Xiang, Information and communications org/sites/default/files/pub/en/[Link].
technologies for sustainable development goals: state-of-the-art, needs and [32] W. Ajili, H. Ayoub, The social sustainability of public debt in the framework of
perspectives, IEEE Commun. Surv. Tutor. 20 (3) (2018) 2389–2406, [Link] Middle East and North African countries: egypt, Lebanon, Morocco, Tunisia, and
org/10.1109/COMST.2018.2812301. Turkey, J. Sustain. Dev. 13 (4) (2020) 251–267, [Link]
[5] M. Bisogno, B. Cuadrado-Ballesteros, F.M. Rossi, N. Peña-Miguel, Sustainable v13n4p251.
development goals in public administrations: enabling conditions in local [33] S. Meerow, P. Pajouhesh, T.R. Miller, Social equity in urban resilience planning,
governments, Int. Rev. Adm. Sci. 89 (4) (2023) 1223–1242, [Link] Local Environ. 24 (9) (2019) 793–808, [Link]
10.1177/00208523221146458. 13549839.2019.1645103.
[6] P.J. Martínez-Córdoba, N. Raimo, F. Vitolla, B. Benito, Achieving sustainable [34] H. Hodgson, Theories of distributive justice: frameworks for equity, J. Australas.
development goals. Efficiency in the Spanish clean water and sanitation sector, Tax Tchrs. Ass’n 5 (2010) 86.
Sustainability 12 (7) (2020) 3015, [Link] [35] A. Kucharčíková, M. Mičiak, M. Hitka, Evaluating the effectiveness of investment
[7] A.M. Ríos, M.D. Guillamón, J. Cifuentes-Faura, B. Benito, Efficiency and in human capital in e-business enterprise in the context of sustainability,
sustainability in municipal social policies, Soc. Policy Adm. 56 (7) (2022) Sustainability 10 (9) (2018) 3211, [Link]
1103–1118, [Link] [36] D. Satterthwaite, Successful, safe and sustainable cities: towards a New Urban
[8] M. El Wali, S.R. Golroudbary, A. Kraslawski, Circular economy for phosphorus Agenda, Commonw. J. Local Gov. (19) (2016) 3–18, [Link]
supply chain and its impact on social sustainable development goals, Sci. Total v0i19.5446.
Environ. 777 (2021) 146060, [Link] [37] B. Grum, D.K. Grum, Concepts of social sustainability based on social infrastructure
[9] L. Liao, M.E. Warner, G.C. Homsy, Sustainability’s forgotten third E: what and quality of life, Facilities 38 (11/12) (2020) 783–800, [Link]
influences local government actions on social equity? Local Environ. 24 (12) F-04-2020-0042.
(2019) 1197–1208, [Link] [38] A. Setiawan, P. Tjiptoherijanto, B.R. Mahi, K. Khoirunurrofik, The impact of local
[10] N. Dempsey, G. Bramley, S. Power, C. Brown, The social dimension of sustainable government capacity on public service delivery: lessons learned from decentralized
development: defining urban social sustainability, Sustain. Dev. 19 (5) (2011) Indonesia, Economies 10 (12) (2022) 323, [Link]
289–300, [Link] economies10120323.
[11] G. Schwartz, T. Ter-Minassian, The distributional effects of public expenditure, [39] L.A. Muñoz, M.P.R. Bolívar, C.L.V. Arellano, Factors in the adoption of open
J. Econ. Surv. 14 (3) (2000) 337–358, [Link] government initiatives in Spanish local governments, Gov. Inf. Q. 39 (4) (2022)
[12] D. Ahuja, D. Pandit, Public expenditure and economic growth: evidence from the 101743, [Link]
developing countries, FIIB Bus. Rev. 9 (3) (2020) 228–236, [Link] [40] S. Zahran, S.D. Brody, A. Vedlitz, H. Grover, C. Miller, Vulnerability and capacity:
10.1177/2319714520938901. explaining local commitment to climate-change policy, Environ. Plan. C Gov.
[13] L. Muinelo-Gallo, O. Roca-Sagalés, Joint determinants of fiscal policy, income Policy 26 (3) (2008) 544–562, [Link]
inequality and economic growth, Econ. Model. 30 (2013) 814–824, [Link] [41] M.D.M. Gálvez-Rodríguez, A. Haro-de-Rosario, C. Caba-Pérez, Improving citizens’
org/10.1016/[Link].2012.11.009. online engagement via community managers: an explanatory study, Inf. Commun.
[14] United Nations (2015). Transforming our world: the 2030 Agenda for Sustainable Soc. 21 (10) (2018) 1402–1418, [Link]
Development. Naciones Unidas, Nueva York. [Link] 1369118X.2017.1315442.
doc/UNDOC/GEN/N15/291/89/PDF/[Link]?OpenElement. [42] A. Navarro-Galera, M.P. Rodríguez-Bolívar, L. Alcaide-Muñoz, M.D. López-Subires,
[15] Y.J. Cai, T.M. Choi, A United Nations’ sustainable development goals perspective Measuring the financial sustainability and its influential factors in local
for sustainable textile and apparel supply chain management, Transp. Res. E Logist. governments, Appl. Econ. 48 (41) (2016) 3961–3975, [Link]
Transp. Rev. 141 (2020) 102010, [Link] 00036846.2016.1148260.
[16] J.K. Summers, L.M. Smith, The role of social and intergenerational equity in [43] INE (2021). Official population figures of Spanish municipalities in application of
making changes in human well-being sustainable, Ambio 43 (2014) 718–728, the Law of Local Regime Bases (Art. 17). [Link]
[Link] [Link]?c=Estadistica_C&cid=1254736177011&menu=resulta
[17] C. García-Peña, B. Díaz, M.M. Muñoz, Balancing the sustainability in the 2030 dos&idp=1254734710990.
agenda: the OECD countries, J. Integr. Environ. Sci. 19 (1) (2022) 243–271, [44] A. Barrientos, D. Hulme, Social protection for the poor and poorest in developing
[Link] countries: reflections on a quiet revolution: commentary, Oxf. Dev. Stud. 37 (4)
[18] W. Leal Filho, U. Azeiteiro, F. Alves, P. Pace, M. Mifsud, L. Brandli, A. Disterheft, (2009) 439–456, [Link]
Reinvigorating the sustainable development research agenda: the role of the [45] H. Ji, M.P. Tate Jr., Spillover effects of central cities on sustainability efforts in a
sustainable development goals (SDG), Int. J. Sustain. Dev. World Ecol. 25 (2) metropolitan area, Policy Sci. 54 (1) (2021) 95–121, [Link]
(2018) 131–142, [Link] s11077-020-09411-1.
[19] R. Bali Swain, F. Yang-Wallentin, Achieving sustainable development goals: [46] X. Wang, C.V. Hawkins, N. Lebredo, E.M. Berman, Capacity to sustain
predicaments and strategies, Int. J. Sustain. Dev. World Ecol. 27 (2) (2020) sustainability: a study of US cities, Public Adm. Rev. 72 (6) (2012) 841–853,
96–106, [Link] [Link]
[20] A.D. Paoli, F. Addeo, Assessing SDGs: a methodology to measure sustainability, [47] N.D. Mutiarani, D. Siswantoro, The impact of local government characteristics on
Athens J. Soc. Sci. 6 (3) (2019) 229–250, [Link] the accomplishment of sustainable development goals (SDGs), Cogent Bus. Manag.
[21] L. Shi, L. Han, F. Yang, L. Gao, The evolution of sustainable development theory: 7 (1) (2020) 1847751, [Link]
types, goals, and research prospects, Sustainability 11 (24) (2019) 7158, https:// [48] F. Fagbemi, T.T. Osinubi, Leveraging foreign direct investment for sustainability:
[Link]/10.3390/su11247158. an approach to sustainable human development in Nigeria, Resour. Environ.
[22] C.J. Hendriks, Municipal financing for sustainable development: a case of South Sustain. 2 (2020) 100005, [Link]
Africa, Local. Econ. 33 (7) (2018) 757–774, [Link] [49] K.G. Bardal, M.B. Reinar, A.K. Lundberg, M. Bjørkan, Factors facilitating the
0269094218811799. implementation of the sustainable development goals in regional and local
[23] Ortiz, I., Cummins, M., & Karunanethy, K. (2015). Fiscal Space for Social planning—experiences from Norway, Sustainability 13 (8) (2021) 4282, https://
Protection and the SDGs: options to expand social investments in 187 countries. [Link]/10.3390/su13084282.
Available at SSRN 2603728. [50] X. Wang, M. Van Wart, N. Lebredo, Sustainability leadership in a local government
[24] R.M. Bădîrcea, A.G. Manta, N.M.F. Doran, F.L. Manta, Linking the government context: the administrator’s role in the process, Public Perform. Manag. Rev. 37 (3)
expenditures to the achievement of the Europe 2020 strategy indicators. Evidence (2014) 339–364, [Link]
from Central and Eastern European countries, Technol. Econ. Dev. Econ. 28 (3) [51] L. Liao, M.E. Warner, G.C. Homsy, When do plans matter? Tracking changes in
(2022) 694–715, [Link] local government sustainability actions from 2010 to 2015, J. Am. Plan. Assoc. 86
[25] E. Osuji, S.E. Nwani, Achieving sustainable development goals: does government (1) (2020) 60–74, [Link]
expenditure framework matter? Int. J. Manag. Econ. Soc. Sci. (IJMESS) 9 (3) [52] United Nations (2009). Report of the independent expert on the effects of foreign
(2020) 131–160, [Link] debt and other related international financial obligations of States on the full

8
N. Alonso-Morales et al. Sustainable Futures 9 (2025) 100475

enjoyment of all human rights, particularly economic, social, and cultural rights. [60] E.B. Sharp, D.M. Daley, M.S. Lynch, Understanding local adoption and
A/HRC/11/10, April 2009. [Link] implementation of climate change mitigation policy, Urban Aff. Rev. 47 (3) (2011)
s&v=pdf. 433–457, [Link]
[53] G.C. Homsy, M.E. Warner, Cities and sustainability: polycentric action and [61] K.E. Portney, Taking Sustainable Cities Seriously, Massachusetts Institute of
multilevel governance, Urban Aff. Rev. 51 (1) (2015) 46–73, [Link] Technology, 2003.
10.1177/1078087414530545. [62] S. Zahran, S.D. Brody, H. Grover, A. Vedlitz, Climate change vulnerability and
[54] A.M. Lopez-Hernandez, J.L. Zafra-Gomez, D. Ortiz-Rodriguez, Effects of the crisis policy support, Soc. Nat. Resour. 19 (9) (2006) 771–789, [Link]
in Spanish municipalities’ financial condition: an empirical evidence (2005–2008), 08941920600835528.
Int. J. Crit. Account. 4 (5–6) (2012) 631–645, [Link] [63] A. Franzen, D. Vogl, Two decades of measuring environmental attitudes: a
IJCA.2012.051457. comparative analysis of 33 countries, Glob. Environ. Change 23 (5) (2013)
[55] C. Adam, S. Hurka, C. Knill, Y. Steinebach, On democratic intelligence and failure: 1001–1008, [Link]
the vice and virtue of incrementalism under political fragmentation and policy [64] R.H. Frank, T. Gilovich, D.T. Regan, Does studying economics inhibit cooperation?
accumulation, Governance 35 (2) (2022) 525–543, [Link] J. Econ. Perspect. 7 (2) (1993) 159–171, [Link]
gove.12595. [65] L. Wang, D. Malhotra, J.K. Murnighan, Economics education and greed, Acad.
[56] P. John, C. Cole, Political leadership in the new urban governance: Britain and Manag. Learn. Educ. 10 (4) (2011) 643–660, [Link]
France compared, Local Gov. Stud. 25 (1999), [Link] amle.2009.0185.
03003939908433969. [66] S.Y. Chao, P. Roth, Dimensions of quality in long-term care facilities in Taiwan,
[57] A.F. Tavares, N.F. da Cruz, Explaining the transparency of local government J. Adv. Nurs. 52 (6) (2005) 609–618, [Link]
websites through a political market framework, Gov. Inf. Q. 37 (3) (2020) 101249, 2648.2005.03632.x.
[Link] [67] M.P. Janicki, P.W. Davidson, C.M. Henderson, P. McCallion, J.D. Taets, L.T. Force,
[58] S. Goeminne, C. Smolders, Politics and public infrastructure investments in local S.B. Sulkes, E. Frangenberg, P.M. Ladrigan, Health characteristics and health
governments: empirical evidence from Flemish municipalities (1996–2009), Local services utilization in older adults with intellectual disability living in community
Gov. Stud. 40 (2) (2014) 182–202, [Link] residences, J. Intellect. Disabil. Res. 46 (4) (2002) 287–298, [Link]
03003930.2013.790813. 10.1046/j.1365-2788.2002.00385.x.
[59] Harring, N., Lundholm, C., & Torbjörnsson, T. (2017). The effects of higher [68] J. Neter, M.H. Kutner, C.J. Nachtsheim, W. Wasserman, Applied Linear Statistical
education in economics, law and political science on perceptions of responsibility Models, 3rd ed., McGraw-Hill Companies, Irwin, Chicago, 1996.
and sustainability. Handbook of Theory and Practice of Sustainable Development
in Higher Education: Volume 1, 159–170. 10.1007/978-3-319-47868-5_10.