Leaving no city behind: TCESP as a driving force to SDG localization in the cities of the state of São Paulo
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2025-06-05
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Berman, Evan Michael
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This dissertation addresses critical gaps in localizing the Sustainable Development Goal (SDG) in cities and the role Audit Institutions play in fostering the 2030 Agenda. Most studies focus on national-level implementation and federal audit bodies approaches, neglecting local governance challenges and regional external oversight institutions. This study examines São Paulo’s municipalities performance in achieving SDGs, through Brazil’s Sustainable Cities Development Index (IDSC), and investigates the tools and strategies that Audit Institutions, in particular the Court of Auditors of the State of São Paulo (TCESP), can use to promote the localization of the SDGs in municipalities. The main objective of the research is to identify gaps that hinder local sustainable development efforts, in order to propose practical mechanisms through which Audit Institutions can strengthen the capacity of municipalities, improve accountability and promote progress aligned with the 2030 Agenda. Despite SP State hosting 78 of the country’s top-ranked cities, the highest score (66.76/100) underscores persistent implementation challenges. Using IDSC metrics and governmental data, the author examined the financial and infrastructural capacities of the municipalities of São Paulo, along with their proximity to or integration into academic or technological areas. Additionally, compliance with previous recommendations issued by the TCESP was assessed. Ultimately, municipal websites were analyzed to evaluate the level of familiarity with, and dissemination of, the theme of sustainable development. The research identified systemic barriers to SDG adoption, revealing that SP’ municipalities face most of the common obstacles found in other urban areas around the world: lack of awareness, resource-limited issues, fragmented governance, technical deficits, and low public engagement. To address the underachievement of SP cities in adopting the 2030 Agenda and the above obstacles, this dissertation proposes that, based on analysis of TCESP’s tools and actions, and global audit benchmarks, the Tribunal de Contas do Estado de São Paulo (TCESP) promotes changes using SDG-focused audits, capacity-building programs, and publicizing best practices. These tools deal with both technical and governance gaps while optimizing resource use, improving awareness and compliance, and generating benchmarking. While limited by IDSC’s 2024 dataset, the findings advance SDG governance literature and provide TCESP with scalable strategies. Future studies should explore longitudinal trends and qualitative case studies. With the 2030 deadline nearing, this research positions TCESP as a catalyst for transformative SDG action, trying to ensure no city is left behind.