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.
Policy implications
- Develop tailored SDG indicators for state and municipal planning: Brazilian subnational institutions should prioritize the design and adoption of localized performance indicators aligned with the SDGs. These indicators must reflect regional priorities and data availability to make SDG progress monitoring action-able and relevant for local decision-making.
- Embed the SDGs into institutional strategic planning: State and municipal planning instruments, including those of Supreme Audit Institutions (SAIs),should formally incorporate the SDGs as a guiding framework. This integration must be accompanied by target-setting, regular review mechanisms, and the alignment of audits and evaluations with sustainability outcomes.
- Strengthen interinstitutional collaboration on sustainable development: SAIs should foster cooperation with other accountability institutions (e.g., Public Prosecutor's Offices, Municipal Audit Councils) to promote a cohesive oversight approach to SDG implementation. Joint planning, shared databases, and training programs can improve coherence and impact.
- Institutionalize capacity building for SDG-related audits: Invest in targeted and continuous training for audit professionals on the technical, methodological, and interdisciplinary dimensions of the SDGs. Modules should include sustainability metrics, risk-based auditing for complex policies, and stakeholder engagement.
- Promote public engagement and transparency through the SDGs: Encourage participatory audit planning processes that frame societal demands around the2030 Agenda. Citizen consultations and feedback mechanisms can enhance the relevance, legitimacy, and effectiveness of public oversight.
- Create incentives for internal sustainability practices: SAIs and related public bodies should model sustainability by adopting green procurement practices, energy efficiency targets, and inclusive workforce policies, signalling their institutional commitment to the SDGs
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