The reporting of SDGs in Portuguese municipalities: a longitudinal study.

Purpose: This study aims to analyse the reporting on the SDGs in Portuguese municipalities, in the period following the ‘Agenda 2030’ approval, assessing the quality of the reporting. Methodology: The methodology employed was qualitative, involving the analysis of the content of 57 sustainability and related reports released between 2015 and 2023 by a total of 28 municipalities. We also adopted a quantitative approach by creating an index that measures the level or quality of SDG reporting, ranging from 0 to 3, depending on the level of recognition and commitment of the municipalities to each of the 17 SDGs. Results: Of the reports published by Portuguese municipalities, sustainability reports predominate. When we assess the degree of commitment of municipalities to the SDGs, the results of the descriptive analysis reveal an average reporting level of 1.81. The reports called ‘municipal sustainability index’ are the ones with the highest levels of reporting, ranking at the maximum value - level 3. This type of report focuses exclusively on the SDGs, thus demonstrating that this is the best way for a municipality to transmit not only qualitative but also quantitative information in relation to the 17 SDGs. Research limitations: The methodology used, content analysis, is subjective, involving value judgements during data analysis. Furthermore, the analysis carried out did not take into account the amount of information provided by the municipalities. Originality: The study contributes to the literature by providing insights into the reporting of the SDGs in local government in Portugal, reinforcing the scarce existing literature in this field, thus responding to identified gaps in research in the area of accounting and the SDGs (Bebbington et al., 2023). [ABSTRACT FROM AUTHOR]