IDEAS home Printed from https://ideas.repec.org/a/bla/glopol/v16y2025i5p989-1003.html

Supreme Audit Institutions Promoting the Sustainable Development Goals: A Subnational Case Study From Brazil

Author

Listed:
  • Guilherme Bride Fernandes
  • Roquemar de Lima Baldam
  • Lourenço Costa
  • Maria Aparecida Farias de Souza Nogueira
  • Thalmo de Paiva Coelho Junior

Abstract

This study investigates how subnational Supreme Audit Institutions (SAIs) can promote the Sustainable Development Goals (SDGs), focusing on the Court of Accounts of Espírito Santo (TCEES) in Brazil. Using an action‐research approach, the study integrates a literature review, document analysis, and a focus group with TCEES staff. The Theory of Constraints (TOC) is applied to identify systemic barriers and design targeted improvement strategies. The findings reveal critical challenges such as data limitations, lack of strategic prioritization, and uncertainty around the SAI's role in promoting SDGs. The main constraint identified is the absence of clear institutional guidelines for integrating the 2030 Agenda. In response, the study proposes actionable strategies including the development of internal policies, enhanced technical capacity, improved measurement tools, and stronger institutional culture aligned with sustainability. The research offers practical guidance for subnational SAIs seeking to contribute more effectively to sustainable governance and highlights opportunities for further investigation, including comparative studies and the use of emerging technologies in SDG‐related auditing.

Suggested Citation

  • Guilherme Bride Fernandes & Roquemar de Lima Baldam & Lourenço Costa & Maria Aparecida Farias de Souza Nogueira & Thalmo de Paiva Coelho Junior, 2025. "Supreme Audit Institutions Promoting the Sustainable Development Goals: A Subnational Case Study From Brazil," Global Policy, London School of Economics and Political Science, vol. 16(5), pages 989-1003, November.
    • Handle: RePEc:bla:glopol:v:16:y:2025:i:5:p:989-1003
    DOI: 10.1111/1758-5899.70079
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1758-5899.70079
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1758-5899.70079?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Blume, Lorenz & Voigt, Stefan, 2011. "Does organizational design of supreme audit institutions matter? A cross-country assessment," European Journal of Political Economy, Elsevier, vol. 27(2), pages 215-229, June.
    2. Anita Breuer & Julia Leininger, 2021. "Horizontal Accountability for SDG Implementation: A Comparative Cross-National Analysis of Emerging National Accountability Regimes," Sustainability, MDPI, vol. 13(13), pages 1-23, June.
    3. Ulrich Graute, 2016. "Local Authorities Acting Globally for Sustainable Development," Regional Studies, Taylor & Francis Journals, vol. 50(11), pages 1931-1942, November.
    4. Shirin Malekpour & Cameron Allen & Ambuj Sagar & Imme Scholz & Åsa Persson & J. Jaime Miranda & Therese Bennich & Opha Pauline Dube & Norichika Kanie & Nyovani Madise & Nancy Shackell & Jaime C. Monto, 2023. "What scientists need to do to accelerate progress on the SDGs," Nature, Nature, vol. 621(7978), pages 250-254, September.
    5. Antonio-Manuel Rodríguez-García & Jesús López Belmonte & Miriam Agreda Montoro & Antonio-José Moreno-Guerrero, 2019. "Productive, Structural and Dynamic Study of the Concept of Sustainability in the Educational Field," Sustainability, MDPI, vol. 11(20), pages 1-12, October.
    6. Sułkowski, Łukasz & Dobrowolski, Zbysław, 2021. "The role of supreme audit institutions in energy accountability in EU countries," Energy Policy, Elsevier, vol. 156(C).
    7. Frank Biermann & Thomas Hickmann & Carole-Anne Sénit & Marianne Beisheim & Steven Bernstein & Pamela Chasek & Leonie Grob & Rakhyun E. Kim & Louis J. Kotzé & Måns Nilsson & Andrea Ordóñez Llanos & Chu, 2022. "Scientific evidence on the political impact of the Sustainable Development Goals," Nature Sustainability, Nature, vol. 5(9), pages 795-800, September.
    8. Sara Giovanna Mauro & Lino Cinquini & Giuseppe Grossi, 2017. "Insights into performance-based budgeting in the public sector: a literature review and a research agenda," Public Management Review, Taylor & Francis Journals, vol. 19(7), pages 911-931, August.
    9. Roland Zinkernagel & James Evans & Lena Neij, 2018. "Applying the SDGs to Cities: Business as Usual or a New Dawn?," Sustainability, MDPI, vol. 10(9), pages 1-18, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Javier García López & Raffaele Sisto & Javier Benayas & Álvaro de Juanes & Julio Lumbreras & Carlos Mataix, 2021. "Assessment of the Results and Methodology of the Sustainable Development Index for Spanish Cities," Sustainability, MDPI, vol. 13(11), pages 1-29, June.
    2. David Tremblay & Sabine Gowsy & Olivier Riffon & Jean-François Boucher & Samuel Dubé & Claude Villeneuve, 2021. "A Systemic Approach for Sustainability Implementation Planning at the Local Level by SDG Target Prioritization: The Case of Quebec City," Sustainability, MDPI, vol. 13(5), pages 1-20, February.
    3. Francisco Tomatis & Luisa F. Lozano-Castellanos & Oscar L. García-Navarrete & Adriana Correa-Guimaraes & Maria Sol Wilhelm & Ouiam Fatiha Boukharta & Diana A. Murcia Velasco & José E. Méndez-Vanegas, 2022. "Evaluation of Urban Sustainability in Cities of The French Way of Saint James (Camino de Santiago Francés) in Castilla y León according to The Spanish Urban Agenda," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    4. Pablo Casas & Tryfonas Christou & Abián García-Rodríguez & Nicholas Joseph Lazarou & Simone Salotti & Iraklis Stamos, 2025. "European cohesion policy and sustainable development goals 1, 8 and 10," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 74(4), pages 1-24, December.
    5. Fabrizio De Francesco & Valérie Pattyn & Hannah Salamon, 2024. "The monitoring and evaluation challenges of the sustainable development goals: An assessment in three European countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(3), pages 1913-1924, June.
    6. Muhammad Adil Rauf & Cameron McCordic & Bruce Frayne, 2025. "The challenges and opportunities of localizing the sustainable development goals in Canadian cities – a subsidiarity check," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(8), pages 18129-18153, August.
    7. Chollet, Barthélemy & Revet, Karine, 2025. "Expanding the scientist's palette: factors ofengagement with the Arts in geosciences and biology research," Technovation, Elsevier, vol. 146(C).
    8. María D. Abellán-Salinas & María López-Martínez & Gloria M. Soto, 2026. "Measuring Global Sustainable Development and the Impact of SDG Interlinkages in the XXI Century," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 181(2), pages 1-27, January.
    9. Antonio-José Moreno-Guerrero & María Elena Parra-González & Jesús López-Belmonte & Adrián Segura-Robles, 2022. "Science mapping analysis of “cultural” in web of science (1908–2019)," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(1), pages 239-257, February.
    10. Pedro Jurado de los Santos & Antonio-José Moreno-Guerrero & José-Antonio Marín-Marín & Rebeca Soler Costa, 2020. "The Term Equity in Education: A Literature Review with Scientific Mapping in Web of Science," IJERPH, MDPI, vol. 17(10), pages 1-17, May.
    11. Broccardo, Laura & Vola, Paola & Zicari, Adrian & Alshibani, Safiya Mukhtar, 2023. "Contingency-based analysis of the drivers and obstacles to a successful sustainable business model: Seeking the uncaptured value," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    12. Joanna Kudełko, 2025. "Development sustainability levels in EU countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 2797-2811, April.
    13. Thomas MELONIO & Rémy Rioux & Jean-David Naudet, 2024. "Deux poids, deux mesures pour le financement du développement," Working Paper 60cdc856-43fc-42a5-a51a-d, Agence française de développement.
    14. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
    15. Walter Leal Filho & Maria Alzira Pimenta Dinis & Tarek Ben Hassen, 2025. "Trade‐Offs Among SDGs: How the Pursuit of Economic, Food, and Urban Development Goals May Undermine Climate and Equity Targets?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(S1), pages 799-809, November.
    16. Francesca Larosa & Lamyae A. Rhomrassi & Sergio Hoyas & J. Alberto Conejero & Javier Garcia-Martinez & Fermin Mallor & Francesco Fuso Nerini & Ricardo Vinuesa, 2026. "Critical misalignments in climate pledges reveal imbalanced sustainable development pathways," Nature Communications, Nature, vol. 17(1), pages 1-11, December.
    17. Hao Li & Yun Tong, 2025. "Developing a quantitative analytical framework for carbon neutrality in tourism-dependent regions," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-22, December.
    18. He Liying & Zhang Mengying, 2024. "How Political Influence and Financial Pressure Contribute to Performance-Based Budgeting and University Performance: Evidence fromSEM and NCA," SAGE Open, , vol. 14(2), pages 21582440241, May.
    19. Basil Mahfouz & Licia Capra & Geoff Mulgan, 2025. "Assessing the influence of research quality on policy citations: Quantitative analysis finds non‐academic factors more likely to influence how papers get cited in SDG policy," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 1848-1860, April.
    20. Syamsuri Rahim & Hasriani Safitra & Aditya Halim Perdana Kusuma Putra, 2024. "Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 673-685, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:glopol:v:16:y:2025:i:5:p:989-1003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.