Author
Listed:
- Bernardino Benito
(Department of Accounting and Finance, Faculty of Economics and Business, University of Murcia, 30100 Murcia, Spain)
- María-Dolores Guillamón
(Department of Accounting and Finance, Faculty of Economics and Business, University of Murcia, 30100 Murcia, Spain)
- Ana-María Ríos
(Department of Finance and Public Sector Economics, Faculty of Economics and Business, University of Murcia, 30100 Murcia, Spain)
Abstract
Although Spain has formally aligned with the 2030 Agenda, the implementation of the Sustainable Development Goals (SDGs) remains uneven and fragmented. This study proposes a multi-criteria framework for evaluating national SDG performance between 2015 and 2024. The approach combines trend analysis, statistical coverage, and distance-to-target metrics. The results reveal clear structural asymmetries. Spain has made significant progress in terms of health, education, and access to energy. However, the country continues to underperform in terms of inequality, climate action, biodiversity, and institutional effectiveness. These disparities are exacerbated by data limitations, as several SDGs lack updated, disaggregated information. The findings highlight a systemic disconnect between political commitment and implementation capacity. Key weaknesses include limited policy coherence, poor coordination between government bodies, and inadequate fiscal alignment with sustainability goals. This study contributes to shifting the focus from reporting on indicators to governance for sustainability by integrating quantitative analysis with structural interpretation. The proposed framework is transparent and adaptable, offering relevant insights for countries facing similar challenges in decentralised governance contexts.
Suggested Citation
Bernardino Benito & María-Dolores Guillamón & Ana-María Ríos, 2026.
"Between Commitment and Inertia: Structural Gaps in Spain’s Implementation of the Sustainable Development Goals (2015–2024),"
Sustainability, MDPI, vol. 18(7), pages 1-17, March.
Handle:
RePEc:gam:jsusta:v:18:y:2026:i:7:p:3383-:d:1910526
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