The Sustainable Development Goals Implementation: Case Study in a Pioneer Brazilian Municipality

Abstract

Knowing how cities are planning, monitoring, and implementing the 2030 Agenda has been considered by the literature as crucial to the advancement of the United Nations Sustainable Development Goals (SDGs). In this context, the main purpose of this article was to investigate the performance of the municipality of Birigui (São Paulo State, Brazil) in the implementation of the SDGs. To achieve the objectives proposed in this study, first a literature review was carried out on the subject of the SDGs and the importance of the counties for their effectiveness. Next, a case study was realized to understand “how” and “what” practices had been adopted by the county. The results confirm the importance that counties have, as well as the relevance of partnerships for the effective implementation of the SDGs. In addition, it presents the various practices adopted to leverage the SDGs in the county that may serve as an example for other counties in Brazil, in emerging countries and around the world, or for various types of sectors and organizations. Therefore, this work fills an important research gap in bringing to light a personalized study of how the SDGs have been planned, monitored, and implemented in a local government (city) in Brazil.

1. Introduction

For more than half a century, topics such as poverty, famine, health, well-being, global warming, education, sustainable consumption and production, among others, have been increasingly on the agenda of discussions by governments, scholars and organized civil society. These subjects began to stand out in the 2000s when 191 world leaders endorsed the Millennium Declaration that established the Millennium Development Goals (MDGs), a list of eight global goals that should be achieved by the year 2015. Despite all the advances in reducing global poverty, reducing infant mortality and expanding children enrolled in schools, it was observed that the advances occurred partially and unequally in various parts of the world [1,2].

Thus, in 2015, the United Nations (UN) established the 2030 Agenda, considered an action plan for all. This plan was composed of 17 objectives, called Sustainable Development Goals (SDGs), and 169 targets, which aimed to direct actions to achieve a more sustainable world by 2030. The 2030 Agenda makes it clear that to implement the SDGs, a global partnership is needed, bringing together various actors such as governments, civil society, private sector, and the United Nations system, among others [3,4,5].

Among these main actors, the performance of the State, formed by federal, state and municipal governments, is considered relevant, with special emphasis on the role of municipalities as essential actors for progress and sustainable development. It is necessary to implement the SDGs at all levels of society, both for individuals and the community [6] and the various types of businesses and industries representing the private sector [1].

However, it is not much known how cities are planning, monitoring, and implemen- ting their global policy agenda at the local level [7], as well as their monitoring and review structures, which is crucial for advancing SDGs practices and requires personalized studies [8]. Therefore, despite the importance that municipalities have for the implementation of Agenda 2030, there are still few studies dedicated to understanding how municipalities are implementing SDGs and what are the most adopted practices. As far as we know, none of them have studied the Brazilian context. Institutional pressures are motivating the adoption of SDGs in the Brazilian context, which motivated the adoption of the Institutional Theory as a theoretical basis to identify which stakeholders may be exerting pressure, which sorts these are and how these pressures have been contributing to the implementation and the advancement of SDGs.

Thus, to understand how the Sustainable Development Goals have been applied at the municipal level in Brazil is essential for the advancement of sustainable practices and the consolidation of SDGs. Therefore, this article aims to explore these important gaps in the literature: What practices related to SDGs have been adopted in a pioneer municipality in Brazil (Birigui, São Paulo)? How have these practices been implemented? In addition, we seek to verify if indeed we can consider the municipalities essential actors for the development of the SDGs. Furthermore, what are the main motivations that led the municipality to adhere to the United Nations Global Compact and to institutionalize the SDGs?

To achieve these objectives, this study uses the single case study method in seeking to evaluate, describe, understand and interpret the complexity of the actions of a municipality that was the first in the state of São Paulo and the third in Brazil to join the UN Global Compact and has been highlighted in some performance indicators in Brazil.

1.1. Sustainable Development Goals and the Role of the Municipalities

Among the various definitions of Sustainable Development, the best known is that present in the “Our Common Future” report (or Brundtland report) in which sustainable development is considered as the “capacity to meet the needs of the present without compromising the ability of future generations to meet their own needs” [9]. In the course of time, all the studies in this area prescribe that the concept of sustainable development is broad and multidimensional and the only way to achieve it is to take into account the economic, social and environmental aspects and their interactions. Thus, sustainable development has been defined through the triple bottom line perspective [10], that is, the definition focuses on a holistic approach that links economic development, social inclusion and environmental sustainability [11].

In this perspective, in the last few decades issues related to sustainable development have increased considerably, receiving greater attention from academics, professionals and governments [12,13,14]. This increase was even greater after the estimates that the world population will reach 8.5 billion inhabitants in 2030, 9.7 billion in 2050 and 11.2 billion in 2100, bringing with them numerous challenges such as the global increase in carbon emissions and an unprecedented increase in resource use [15].

To address these challenges, in 2015, the 2030 Agenda was proposed as a kind of “update” of the Millennium Development Goals. The 2030 Agenda was composed of 17 goals (Sustainable Development Goals—SDGs) and 169 targets (see Table 1) and is considered a global plan to address the most diverse global challenges such as environmental degradation, poverty [16] and solid waste [17]. This agenda has as one of its premises to guide governments, the private sector and civil society on where to develop actions that go towards a more effective transition towards sustainable development. The 2030 Agenda calls for collective action, public–private partnerships [18] and a global partnership between all countries and stakeholders, involving various actors such as companies, local governments, national, international and civil society bodies [3]. As noted in Table 1, the goals are multi-sectorally coordinated between the various sectors (health, education, sanitation, transportation, etc.), among social actors (local authorities, private sectors, government agencies, etc.) and between countries to implement the SDGs [4,5].

Thus, the specialized literature points out that the SDGs should be adapted at the local level, reducing them to all levels of society, the community, each organization and each individual, because public participation is crucial [6], which makes this field of research of the utmost importance [19] for putting citizens in a key position for the implementation of the SDGs. After all, it is estimated that around 60% of the population will live in cities by 2030 and 70% by 2050; despite the potential for cities to contribute to economic growth, there are huge challenges that must be considered, e.g., cities contribute about 70% of global carbon emissions and more than 60% of resource use. In addition, fast urbanization is putting pressure on infrastructure (water and sanitation collection and treatment systems, etc.) and services (garbage collection, transport, public health) in cities [15], making the involvement of local governments an important force to operationalize the SDGs, mainly through indicators and systems for evaluation of the sustainable development [7,20].

Therefore, the importance of municipalities (cities) to advance in the implementation of the SDGs is clear. In this context, the National Confederation of Municipalities (NCM) and the State Audit Court of São Paulo (SAC-SP) in Brazil have developed initiatives for the implementation and monitoring of the SDGs to guide the actions of the counties. These initiatives seem to be working as a kind of institutional pressure that has led some municipalities to adopt practices for the advancement of SDGs in the local context, as we will see in the next section.

Table 1. UN Sustainable Development Goals.

SDGs	Aim	Brief
1	Poverty eradication	The idea is to implement programs and policies at all levels of the federation, such as implementing social protection measures and systems, in addition to ensuring that everyone has equal rights to economic resources, as well as access to basic services, ownership and control over land, natural resources, new technologies and financial services. Resource mobilization is needed from a variety of sources and partnerships of every order.
2	Zero famine and sustainable agriculture	The SDGs goal 2 aims to end famine and malnutrition by ensuring safe, nutritious and sufficient food for the most vulnerable throughout the year. Agricultural productivity and incomes should be improved for small food producers and family farmers by increasing investment in rural infrastructure, research and extension of agricultural services. At the same time, preventing and correcting restrictions on trade and distortions in global agricultural markets, such as the use of subsidies; in addition, sustainable food production systems should be ensured that help maintain ecosystems.
3	Health and well-being	SDGs goal 3 aims to reduce the maternal, newborn and children under 5-years mortality rates and end epidemics of AIDS, tuberculosis, malaria, hepatitis and waterborne diseases, among others. In addition, it aims to promote mental health and well-being, prevent and treat the use of substances such as narcotics and alcohol abuse, as well as reduce road accidents. It is necessary to facilitate access to essential health services, quality medicines and vaccines by supporting their development and research and increasing health funding and the recruitment, development, training and retention of health personal.
4	Quality education	SDGs goal 4 seeks to ensure at all levels (early childhood, kindergarten, primary, secondary, technical and higher) quality, equitable and inclusive education that, among other things, provides knowledge and skills to promote sustainable development. In addition, to build and improve physical facilities and qualify teachers.
5	Gender equality	This SDGs goal has as its main aim an ending of all forms of discrimination and violence, recognizing and valuing domestic work, ensuring equal opportunities for leadership at all levels of political, economic and public decision-making, ensuring universal access to sexual health, strengthening policies in promoting gender equality and, consequently, promoting female empowerment.
6	Drinking water and sanitation	The SDGs goal 6 aims to ensure universal and equitable access to safe drinking water for all and to achieve access to sanitation and hygiene, increasing the efficient use of water, protecting and restoring ecosystems, and expanding and supporting the cooperation and participation of local communities.
7	Clean and affordable energy	In this goal, the idea is to increase the share of renewable energies in the global energy matrix, double the overall rate in improving energy efficiency, facilitate access to clean, renewable energy research and technologies, increase energy efficiency, promote investment in infrastructure and modernize clean and sustainable energy technology.
8	Decent work and economic growth	The SDGs goal 8 aims to make economic growth sustainable and ensure annual growth of at least 7% of GDP in less developed countries, and to achieve higher levels of productivity in economies through diversification, technological modernization and innovation. It is also part of objective 8 to promote policies to achieve full and decent employment for all, eradicate childhood and forced labor, and ensure a safe and protected working environment.
9	Industry, innovation and infrastructure	The ninth objective preaches that we should develop an infrastructure of quality that is reliable, sustainable, and resilient, supporting economic development and human well-being. National technological development, research and innovation in developing countries should be encouraged, and small industries and other enterprises should be increased with financial services and information and communication technology and by enabling more affordable prices in less developed countries.
10	Reducing inequalities	Achieving and progressively sustaining income growth in the 40% of the poorest population at a rate higher than the national average, empowering and promoting social inclusion, ensuring equal opportunities and reducing outcome inequalities are the objectives of SDG 10. This means that it is necessary to adopt fiscal, wage and social protection policies, improve the regulation of global markets and financial institutions, and facilitate migration and mobility through the implementation of planned migration policies.
11	Sustainable cities and communities	The eleventh objective aims to provide access to safe, affordable housing and transport for all, as well as basic services. It also aims to increase inclusive and sustainable urbanization, strengthen efforts to protect and safeguard the world’s cultural and natural heritage, reduce the number of deaths and people affected by disasters, reduce the negative environmental impact, and provide universal access to public and safe, including green, spaces.
12	Responsible consumption and production	The twelfth objective aims to implement plans and programs to achieve sustainable management and efficient use of natural resources, reduce by half the food waste per capita worldwide, ensure adequate and healthy management of chemicals and waste by significantly reducing their release in the air, water and soil, in addition to encouraging companies to adopt sustainable practices and ensuring greater awareness of people about sustainable development while encouraging the strengthening of countries’ scientific and technological capacities.
13	Action against global climate change	SDGs goal 13 seeks to strengthen resilience and the ability to adapt to risks related to climate and natural disasters, while including national policies, strategies and planning to improve education, raise human and institutional awareness and capacity on mitigation, adaptation, impact reduction and early warning of climate change.
14	Life in water	SDGs goal 14 is premised on preventing and reducing marine pollution, taking measures for marine restoration, sustainably managing and protecting marine ecosystems, ending overfishing, illegal and destructive fisheries, restoring fish stocks based on scientific-based management plans and transfer of marine technology, conserving coastal and marine areas, and ensuring the conservation and sustainable use of oceans and their resources.
15	Earth Life	This objective aims to ensure the conservation, recovery, and sustainable use of terrestrial and freshwater ecosystems such as forests, mountains, and arid lands, to end hunting and illegal trafficking of species by promoting the implementation of their sustainable management, and to mobilize financial resources for the conservation and sustainable use of biodiversity and ecosystems.
16	Peace, justice, and effective institutions	SDGs goal 16 seeks to reduce all forms of violence and mortality rates, end the abuse, exploitation, trafficking and all forms of violence and torture against children, ensuring equal access to justice, combating all sorts of organized crime, as well as corruption and bribery, promote and enforce discriminatory laws and policies for sustainable development.
17	Partnerships and means of implementation	The SDGs goal 17 claims that sustainable development goals can only be achieved with strong partnerships and global cooperation involving global, regional, national and local levels. It is necessary to strengthen finances (mainly with the support of developed countries), the use of environmentally friendly technologies, international support, and policy coherence by strengthening multisectoral partnerships and asking countries to provide quality, current and reliable data.

Adapted from [21].

Table 1. UN Sustainable Development Goals.

SDGs	Aim	Brief
1	Poverty eradication	The idea is to implement programs and policies at all levels of the federation, such as implementing social protection measures and systems, in addition to ensuring that everyone has equal rights to economic resources, as well as access to basic services, ownership and control over land, natural resources, new technologies and financial services. Resource mobilization is needed from a variety of sources and partnerships of every order.
2	Zero famine and sustainable agriculture	The SDGs goal 2 aims to end famine and malnutrition by ensuring safe, nutritious and sufficient food for the most vulnerable throughout the year. Agricultural productivity and incomes should be improved for small food producers and family farmers by increasing investment in rural infrastructure, research and extension of agricultural services. At the same time, preventing and correcting restrictions on trade and distortions in global agricultural markets, such as the use of subsidies; in addition, sustainable food production systems should be ensured that help maintain ecosystems.
3	Health and well-being	SDGs goal 3 aims to reduce the maternal, newborn and children under 5-years mortality rates and end epidemics of AIDS, tuberculosis, malaria, hepatitis and waterborne diseases, among others. In addition, it aims to promote mental health and well-being, prevent and treat the use of substances such as narcotics and alcohol abuse, as well as reduce road accidents. It is necessary to facilitate access to essential health services, quality medicines and vaccines by supporting their development and research and increasing health funding and the recruitment, development, training and retention of health personal.
4	Quality education	SDGs goal 4 seeks to ensure at all levels (early childhood, kindergarten, primary, secondary, technical and higher) quality, equitable and inclusive education that, among other things, provides knowledge and skills to promote sustainable development. In addition, to build and improve physical facilities and qualify teachers.
5	Gender equality	This SDGs goal has as its main aim an ending of all forms of discrimination and violence, recognizing and valuing domestic work, ensuring equal opportunities for leadership at all levels of political, economic and public decision-making, ensuring universal access to sexual health, strengthening policies in promoting gender equality and, consequently, promoting female empowerment.
6	Drinking water and sanitation	The SDGs goal 6 aims to ensure universal and equitable access to safe drinking water for all and to achieve access to sanitation and hygiene, increasing the efficient use of water, protecting and restoring ecosystems, and expanding and supporting the cooperation and participation of local communities.
7	Clean and affordable energy	In this goal, the idea is to increase the share of renewable energies in the global energy matrix, double the overall rate in improving energy efficiency, facilitate access to clean, renewable energy research and technologies, increase energy efficiency, promote investment in infrastructure and modernize clean and sustainable energy technology.
8	Decent work and economic growth	The SDGs goal 8 aims to make economic growth sustainable and ensure annual growth of at least 7% of GDP in less developed countries, and to achieve higher levels of productivity in economies through diversification, technological modernization and innovation. It is also part of objective 8 to promote policies to achieve full and decent employment for all, eradicate childhood and forced labor, and ensure a safe and protected working environment.
9	Industry, innovation and infrastructure	The ninth objective preaches that we should develop an infrastructure of quality that is reliable, sustainable, and resilient, supporting economic development and human well-being. National technological development, research and innovation in developing countries should be encouraged, and small industries and other enterprises should be increased with financial services and information and communication technology and by enabling more affordable prices in less developed countries.
10	Reducing inequalities	Achieving and progressively sustaining income growth in the 40% of the poorest population at a rate higher than the national average, empowering and promoting social inclusion, ensuring equal opportunities and reducing outcome inequalities are the objectives of SDG 10. This means that it is necessary to adopt fiscal, wage and social protection policies, improve the regulation of global markets and financial institutions, and facilitate migration and mobility through the implementation of planned migration policies.
11	Sustainable cities and communities	The eleventh objective aims to provide access to safe, affordable housing and transport for all, as well as basic services. It also aims to increase inclusive and sustainable urbanization, strengthen efforts to protect and safeguard the world’s cultural and natural heritage, reduce the number of deaths and people affected by disasters, reduce the negative environmental impact, and provide universal access to public and safe, including green, spaces.
12	Responsible consumption and production	The twelfth objective aims to implement plans and programs to achieve sustainable management and efficient use of natural resources, reduce by half the food waste per capita worldwide, ensure adequate and healthy management of chemicals and waste by significantly reducing their release in the air, water and soil, in addition to encouraging companies to adopt sustainable practices and ensuring greater awareness of people about sustainable development while encouraging the strengthening of countries’ scientific and technological capacities.
13	Action against global climate change	SDGs goal 13 seeks to strengthen resilience and the ability to adapt to risks related to climate and natural disasters, while including national policies, strategies and planning to improve education, raise human and institutional awareness and capacity on mitigation, adaptation, impact reduction and early warning of climate change.
14	Life in water	SDGs goal 14 is premised on preventing and reducing marine pollution, taking measures for marine restoration, sustainably managing and protecting marine ecosystems, ending overfishing, illegal and destructive fisheries, restoring fish stocks based on scientific-based management plans and transfer of marine technology, conserving coastal and marine areas, and ensuring the conservation and sustainable use of oceans and their resources.
15	Earth Life	This objective aims to ensure the conservation, recovery, and sustainable use of terrestrial and freshwater ecosystems such as forests, mountains, and arid lands, to end hunting and illegal trafficking of species by promoting the implementation of their sustainable management, and to mobilize financial resources for the conservation and sustainable use of biodiversity and ecosystems.
16	Peace, justice, and effective institutions	SDGs goal 16 seeks to reduce all forms of violence and mortality rates, end the abuse, exploitation, trafficking and all forms of violence and torture against children, ensuring equal access to justice, combating all sorts of organized crime, as well as corruption and bribery, promote and enforce discriminatory laws and policies for sustainable development.
17	Partnerships and means of implementation	The SDGs goal 17 claims that sustainable development goals can only be achieved with strong partnerships and global cooperation involving global, regional, national and local levels. It is necessary to strengthen finances (mainly with the support of developed countries), the use of environmentally friendly technologies, international support, and policy coherence by strengthening multisectoral partnerships and asking countries to provide quality, current and reliable data.

Adapted from [21].

1.2. The National Confederation of Municipalities (NCM), the State Audit Court of São Paulo (SAC-SP) and Institutional Theory

The National Confederation of Municipalities (NCM) was founded in 1980. It is the largest confederation of municipalities in Latin America and aims to strengthen the autonomy of the counties aiming at a higher quality of life for the population [22]. In addition, the National Confederation of Municipalities (NCM) is responsible for representing the municipalities before the federal government and the congress, acting mainly in the monitoring of public policies, voting agendas and participation in hearings and meetings. The NCM also represents the Brazilian counties internationally [23]. Given its main objective of strengthening the autonomy of municipalities and ensuring a greater quality of life for the population, the NCM has supported the insertion of the SDGs in the discussion agenda of local governments and has been seeking to direct its actions. One of the tools created and being used for this is the so-called “SDGs Mandala”.

The SDGs Mandala was launched in 2017 with the aim of assisting municipalities with the SDGs. This tool allows the comparison between municipalities and still presents the evolution of the SDGs over the years [24]. The NCM News Agency [25] points out that the mandala provides municipal managers with a means to identify the situation of the implementation of the SDGs in their territory. Mandala data are obtained through indicators and criteria developed by the technical area of the National Confederation of Municipalities (NCM). The publication of the indicators takes place in the following order: establishment of indicators and data, data collection, data processing, systematization, validation and publication of mandala [26].

Succinctly, the SDGs Mandala consists of an application, available to municipal managers, that allows them to analyze, monitor and evaluate the conduct of municipalities regarding the achievement of the goals of the 2030 Agenda/SDGs. In one of its interfaces, the application provides managers with a four-dimensional radar chart (economic, social, environmental and institutional) to demonstrate the current situation of the county’s indicators (see Figure 1). Points positioned in the red area are below the parameter, points in yellow area indicate median level and points in green area are above the parameter [26].

Explaining in more detail, the Mandala is split into four quadrants with the following indicators: i. institutional (covering the following indicators: personal expenditures, fiscal balance index, machine cost, participation in intermunicipal public consortia and transparency index of municipal governments); ii. economic (including Gross Domestic Product (GDP) per capita, average remuneration, developments in business establishments, exporting companies, internet access index, formal jobs and average revenue of individual microentrepreneurs); iii. social (considers number of people in extreme poverty, infant mortality, malnutrition, learning Portuguese and mathematics up to the 5th grade and 9th grade, dropout rate, deaths from legal and illicit drug abuse, homicide rate, and maternal and traffic deaths); and iv. environmental (includes environmental conservation policies, loss in water distribution, sewage treatment and waste collection) [26].

Table 2 shows the dimensions analysed by the mandala, a summary, its indicators and the relationship with SDGs.

Table 2. Dimensions of the mandala and their relation to the SDGs.

Dimension	Summary	Selected Indicators	Relation to the SDGs
Institutional	Analyzes the institutional capacities in the application of resources and the transparency degree to treat the SDGs.	Transparency index of municipal governments. Fiscal balance index. Machine cost. Personnel spend. Participation in intermunicipal public consortia.	17
Economic	Concerns the surplus or deficit in the municipality’s balance, job creation and the promotion of the local economy in general.	PIB municipal per capita. Average employment pay. Number of formal jobs/occupation of Rais. Fast internet access index. Evolution of business establishments. Exporting companies in the municipality. Average income of Individual Microentrepreneurs (MEI).	8; 9; 10; 12
Social	Analyzes the living conditions and integrity of the citizens.	Proportion of people living in extreme poverty. Infant mortality rate. Low birth weight. Adequate learning index up to 5th year Mathematics. Adequate learning index up to 5th year Portuguese. Appropriate learning index up to 9th grade Mathematics. Adequate learning rate up to grade 9 Portuguese. School dropout rate-initial years. School dropout rate—final years. Rate of deaths from alcohol and drug abuse. Homicide rate per 100,000 inhabitants. Female homicide rate. Maternal death rate. Traffic mortality rate.	1; 2; 3; 4; 5; 7; 11; 16
Environmental	Analyzes the environmental management of the county.	Participation in environmental conservation policies. Loss index in urban water distribution. Sewage treatment index. Urban household waste collection coverage.	6; 13; 14; 15

Adapted from [5,7].

Table 2. Dimensions of the mandala and their relation to the SDGs.

Dimension	Summary	Selected Indicators	Relation to the SDGs
Institutional	Analyzes the institutional capacities in the application of resources and the transparency degree to treat the SDGs.	Transparency index of municipal governments. Fiscal balance index. Machine cost. Personnel spend. Participation in intermunicipal public consortia.	17
Economic	Concerns the surplus or deficit in the municipality’s balance, job creation and the promotion of the local economy in general.	PIB municipal per capita. Average employment pay. Number of formal jobs/occupation of Rais. Fast internet access index. Evolution of business establishments. Exporting companies in the municipality. Average income of Individual Microentrepreneurs (MEI).	8; 9; 10; 12
Social	Analyzes the living conditions and integrity of the citizens.	Proportion of people living in extreme poverty. Infant mortality rate. Low birth weight. Adequate learning index up to 5th year Mathematics. Adequate learning index up to 5th year Portuguese. Appropriate learning index up to 9th grade Mathematics. Adequate learning rate up to grade 9 Portuguese. School dropout rate-initial years. School dropout rate—final years. Rate of deaths from alcohol and drug abuse. Homicide rate per 100,000 inhabitants. Female homicide rate. Maternal death rate. Traffic mortality rate.	1; 2; 3; 4; 5; 7; 11; 16
Environmental	Analyzes the environmental management of the county.	Participation in environmental conservation policies. Loss index in urban water distribution. Sewage treatment index. Urban household waste collection coverage.	6; 13; 14; 15

Adapted from [5,7].

Another important feature of the mandala is that it categorizes 5570 (five thousand five hundred and seventy) Brazilian counties, dividing them by some characteristics such as: population average, net revenue per capita, population in extreme poverty and the municipal human development index [26], which allows and facilitates comparations between municipalities. It is important to note that the mandala was presented as a guideline model at the launch of the NBR ISO 18091:2022 standard (Quality management systems—Guidelines for the application of ABNT ISO 9001 in city halls) [28], demonstrating its importance as a tool in local management to contribute to the planning, monitoring and implementation of SDGs.

Beyond the CNM, another institution that has supported this theme is the State Audit Court of São Paulo (SAC-SP), created in 1924, and whose objective is to carry out accounting, financial and operational assessments of the counties of the State of São Paulo, except the capital [29]. In addition, given the importance of complying with the SDGs, the State Audit Court of São Paulo (SAC-SP) holds the award SAC-SP-SDGs, with the objective of analyzing both municipal and state public policies to combat the COVID-19 pandemic and reach the SDGs. The main goal of the award is to encourage managers to promote environmental, economic and social policies of the 2030 Agenda [30]. In addition to the award, the SAC-SP developed the SDGs panel to provide an overview of the implementation of the SDGs by the municipalities and state government. Monitoring is done in the accounting, budget, financial and operational spheres. After the analysis, possible recommendations are formulated to the county and the State. The main purpose of the panel is to guide managers, identify pending issues and walk the path to compliance with the 2030 Agenda [29].

Briefly, the SDGs panel is called the Municipal Management Effectiveness Index (IEG-M) and its purpose is to assess the quality of public spending. The IEG-M evaluates the efficiency of public policies in seven sectors of administration: health, planning, education, fiscal management, citizen protection, environment and governance in information technology. Several of these sectors are related to the SDGs and this contributes to directing actions by municipal governments to achieve the SDGs [29]. These indicators are organized by cities or by indicator/target, facilitating the comparison between municipalities, and the evaluation, monitoring and decision-making of municipal managers. The IEG-M has the following classifications based on the scores achieved by each municipality in each of the indicators: highly effective (A), very effective (B+), effective (B), in phase of adequacy (C+) and low level of adequacy (C) [29]. It is worth mentioning that if a municipality does not do well in an indicator, the SAC-SP issues an opinion requesting improvement actions.

In the light of Institutional Theory, we observe that these two institutions seem to be exerting pressure for municipalities to start implementing the SDGs. Institutional Theory suggests that organizations and the individuals who work for or populate them, are involved in the values, norms, rules, beliefs and assumptions created by them and taken for granted [31]. It analyzes how external pressures influence organizational practices. These pressures can be of three types: coercive, normative and mimetic [32].

Coercive pressure relates to the rules and regulations that an organization is required to follow by law. Normative pressure occurs, for example, when norms or standards (technical, financial or ethical) are expected to be followed by organizations belonging to an association. Mimetic pressure occurs when the organization tries to match its actions to the actions of other organizations [33]. Thus, we believe that these two institutions (CNM and SAC-SP) are exerting normative pressures on municipalities, especially in the case presented.

2. Materials and Methods

The case study analyzed in this article is in a city located in the northwest region of the State of São Paulo, 521 km from the capital, São Paulo. It was founded in 1911 and its political emancipation was in 1921, having received the name of Birigui. It currently has approximately 123,000 inhabitants [34] and is known, nationally and internationally, as the “Brazilian capital of children’s footwear”. In 2019, estimates from the Birigui Footwear and Clothing Industries Union report that the county was a producer of 56 million pairs of footwear (230,000 pairs per day) generating approximately 17,000 jobs and a total turnover of BRL 1.73 billion. During this period, about 5.5% of the footwear was exported to 73 countries on the American, European, African, and Asian continents and Oceania [35].

The choice of this municipality is justified because it was the first in the state of São Paulo and the third in Brazil to join the UN Global Compact and has been highlighted in the performance indicators SDGs in Brazil.

The first step of this research was to establish a problem issue to direct researchers and the creation of a case study protocol [36]. Subsequently, the case study protocol gave rise to the interview script that emerged from the revised theoretical foundation (Appendix A). It is noteworthy that to correct errors and give more credibility to the data collection instrument (interview script), a pre-test was realized with three PhD professors in the area.

Subsequently, the instrument was applied in three interviews [37]. The first was with the person responsible for managing the SDGs in the municipality, followed by another with the same manager to ensure better information collection and to resolve initial doubts. Subsequently, we interviewed the heads of two departments (health—interviewee 1, and environment—interviewee 2) to compare the answers among employees, thus adding more reliability to the collected data [36]. All interviews were conducted during July 2021, lasting more than 15 h in total.

During the interviews, we were looking to gather evidence through personal observations, informal conversations, document analysis, and analysis of institutional websites and reports, among other means, to complement what was called triangulation of methods, ensuring greater data reliability [36].

Finally, for data analysis, we reconstructed the interviews and all the documentation collected, seeking to synthesize and systematize all the information and evidence. Next, seeking to develop a self-explanatory scheme about the process of implementing the SDGs in the municipality, we cross-referenced the information from each interview/document looking for patterns to establish our conclusions [36]. Figure 2 summarizes the methodology adopted.

3. Results

The municipality of Birigui was the first in the State of São Paulo and the third in Brazil to become a signatory in 2016 to the United Nations Global Compact. The Global Compact, based in New York, was launched in 2000 and consists of a voluntary initiative for companies to align their strategies and operations to develop actions that contribute to humanitarian challenges, such as labor issues, corruption, and the environment (including the SDGs) [38].

In 2017, to intensify the institutionalization of the SDGs, the county promulgated municipal decree no. 5768/2017 in which it declared its full support and commitment to disclosure. Later that year, it signed the letter of commitment to the “Sustainable Cities” Program (SCP), and among the first activities carried out by the management team was the elaboration of several policies (SDGs management policy, compliance policy, sustainable purchasing policy, human rights and social responsibility) followed by the offer of training/workshops to give science, disseminate knowledge and achieve the engagement of all. Another activity to be highlighted is the training offered to all partners in the execution of the management of SDGs (workshops, conversation wheels, debates and lectures). According to the manager of the SDGs, “[…] it is important to train and empower everyone involved to carry out their activities in the most correct way possible […]”.

The municipality, in 2019, with the strategic purpose of improving the management of the SDGs, was linked to the National Confederation of Municipalities (NCM), thus having access to the management instrument called “Performance Mandala”, which provided, according to the manager of SDGs, “[…] improvements in the consolidation of actions and a more objective and transparent management”; the objective of the “Mandala” was to be a reference and offer to mayors and managers of data that can be measured, and also to allow each municipality to verify its evolution with respect to these indicators [26].

Figure 3 presents some of the main historical milestones of the evolution of the county in its implementation/engagement of the SDGs in its strategic management.

According to the interviewee 1, the management of SDGs is included in the organizational structure of the municipality and is made by a management team composed of six municipal public servants (two from the health sector, one from the finance sector, one from the social sector, one from the communication sector and one from the legal sector) who give technical guidance to each secretariat (finance, environment, water and sewage, etc.) seeking a better interface in order to plan and carry out actions/public policies aimed at meeting the 2030 Agenda in each secretariat.

This team is directly linked to the chief executive (the municipal mayor), having autonomy to execute actions related to the SDGs and being divided into six committees (executive, engagement, diagnostic, indicator, reporting and SDGs council), in order to facilitate the implementation and management of the Sustainable Development Goals. According to the manager of the SDGs, “[…] the management team makes all the technical direction with the strategic secretariats that interface with the 2030 agenda and through actions and strategic planning directs public policies aimed at meeting the 2030 agenda […]”.

Among the motivations that led the city to join the UN Global Compact and institutionalize actions for the 17 SDGs, the responses of the three interviewees converged to “[…] the responsibility of the public institution (city hall), demands of the population, that increasingly clamor for quality services (for example: health, sanitation and quality education), requirements to attend the State Court of Auditors (SCA) and the incentive of the National Confederation of Municipalities (NCM) […]”. These latter two institutions, together with the demands of organized civil society, are requiring the implementation of actions related to the SDGs (as already discussed in Section 3). When asked about the performance of the city in the management of the SDGs, interviewee 2 stated that, “[…] they are in a phase of monitoring and measuring results, but they still have a lot to learn.” Currently, again according to the manager of the SDGs, “[…] our work is serving as a successful case for other municipalities and companies that comes constantly apprehend how we are managing the SDGs”.

In the words of interviewee 2, “[…] several organizations in the municipality have joined the UN Global Compact by influence of Birigui prefecture, becoming partners in actions for SDGs in the municipality”. Similarly, “[…] these partnerships are the main differential of the municipality to achieve an optimal participation in the 2030 Agenda” (interviewee 1).

It is important to highlight that the city seems to be acting as a “mother company”, and it is a multiplier and incentive—together with the “daughter companies” (partners) and employees—for the importance of carrying out the actions and assimilating concepts involving the 17 SDGs. In the words of the manager of the SDGs, “[…] we are raising awareness and sensitizing all those involved in continuous improvement”.

As we have seen, it is perceived that the city has been executing and consolidating several practices/actions in favor of the SDGs (see a brief summary of the main practices in Table 3) that are periodically disseminated to servers, citizens and partners through various channels (emails, messages by WhatsApp, official website of the city workshops, lectures). These practices/actions provided the city with several awards: “Eco Brasil 2017” for the Sustainable Birigui project, a “sanitation” award promoted by ABES (Brazilian Association of Sanitary and Environmental Engineering), achievement of the seal “Green Blue Municipality” and the seal “Good Route” related to quality education and delivered by the government of the State of São Paulo.

Finally, when we asked the manager of SDGs about what are their main challenges in the management of the SDGs, he stated: i. “[…] the preparation of reports required by the various agencies (Global Compact, NCM, SAC-SP, etc.) that require information from various secretariats and considerable time for collection and analysis of the practices that have been performed in each secretariat”, and ii. “[…] the existing resistance, on the part of some managers and employees, in implementing the actions proposed by the SDGs steering committee”.

Table 3. Brief summary of the main practices adopted in the municipality for the advancement of SDGs.

SDGs	Goal	Practices To Be Endorsed by the Town Hall	Brief Summary
1	Eradicating poverty in all forms and places.	Family Care and Protection Service (FCPS).	It consists in the support of families in vulnerable situations with the objective of strengthening the protective function of families, promoting their rights, preventing the rupture of bonds, and improving the quality of family life. The municipality has 15,719 families served, divided into 4 units RSAC (Regional Social Assistance Center).
		Service of Coexistence and Strengthening of Bonds (SCSB).	In conjunction with the Family Protection and Care Service (FPCS), this service is performed in groups with actions aimed at the development of the individual’s life cycle, preventing social risk situations. The city has 7,525 children, youth and adolescents aged 6 to 17 years and 396 children up to 6 years, in addition to those assisted in partnership with Rotary Club in Birigui.
		Protection and Specialized Care Services for Families and Individuals (PSCSFI).	Services offered at the Specialized Reference Centre for Social Assistance (SRCSA), among them: guidance and follow-up service to families with one or more members in a situation of threat and violation of human rights.
		Social protection service for adolescents in compliance with socio-educational measures of assisted freedom (AF) and providing services to the community (PSC).	Visit to squares, roads, borders, road terminals and other spaces where people are circulating, in order to identify child labor, sexual exploitation of children and adolescents and people on the streets.
		Special social protection service for people with disabilities, the old and their families.	The service is offered to people with disabilities and elderly people who have dependence and who have had their limitations aggravated by the violation of their rights, reducing the social exclusion of both the dependent and the caregiver.
		Specialized service for homeless people.	Seeks to develop the sociability of people in street situations, with a perspective of strengthening family or interpersonal bonds.
		Institutional reception service for high complexity protection services (whose violation of the law is already installed).	Intended for families and individuals whose family ties are already broken and or weakened.
		Institutional childcare service for high-level complexity protection services (whose violation of the law is already installed).	Intended for the care of children and adolescents, similar to a residence as a measure of protection.
		Institutional reception service for adults and families for high complexity protection services (whose violation of the law is already installed).	Intended for adults and families who are homeless, the reception is temporary and the individual or family can stay up to 3 months.
		Institutional reception service for women in situations of violence for high complexity protection services (whose violation of the law is already installed).	Intended for women in situations of violence, seeks protection and prevention of this situation, providing better physical and psychological conditions, among other things.
		Institutional reception service for the elderly for high complexity protection services (whose violation of the law is already installed).	Intended for the reception of the elderly and may be provisionally or long-term until the possibilities of family stay are exhausted.
		Eventual benefits.	It is characterized by the temporary offer to prevent or face temporary situations of vulnerability. In the municipality there are offered the modalities of Basic Basket, Funeral Aid, Birth Aid, Gas Aid, Transportation Assistance and Civil Documentation.
		Continued benefit.	Monthly benefit is guaranteed to the elderly or disabled who do not have the means to provide their own maintenance or by their family.
		Assistance program—Citizen income.	Through income transfer, the program aims to assist families in poverty, with priority to families with per capita monthly income of up to 1/4 of the minimum wage.
		Assistance program—Youth action.	It aims to promote the social inclusion of young people from 15 to 24 years, through complementary support to professional initiation.
		Welfare program—Viva Milk.	Linked to RSAC, establishes partnerships to provide milk to families with per capita income of up to 1/2 minimum wage and who have children from 6 to 15 years and 11 months and elderly over 60 years.
2	Zero hunger and sustainable agriculture reach.	Urban agroforestry project.	The project serves low-income families assisted by the social assistance secretariat and who could work for agriculture. Its objective is to encourage the adoption of agricultural techniques of low environmental impact, seeking to ensure food security, increased generation of family income and to discipline land use in a sustainable manner, through the preservation, recovery and conservation of the water sources of the municipality.
3	Health and well-being to all and all ages.	Municipal Committee for the Prevention of Maternal and Child Mortality.	It aims to carry out preventive actions to combat maternal deaths and investigate and act in case of finding of any deaths.
		Campaign to combat tuberculosis.	Follow-up and treatment of people with tuberculosis.
		“Yellow July” campaign.	Offering rapid testing for hepatitis B and C.
		Training to combat the syphilis epidemic.	Training of physicians and nurses from the public and private networks in partnership with the department of epidemiological surveillance, to improve the conduct in the face of syphilis.
		Online Syphilis Program.	Creation of a database to allow real-time monitoring of syphilis cases in the municipality.
		Tackling the HIV/AIDS epidemic.	Action to combat and monitor people affected by HIV/AIDS
		Training for the care of child and teenage victims of sexual violence.	Training of 124 professionals from the municipal network to recognize and combat sexual violence against children and teenagers.
		Day “D”/Week of prevention—All against Aedes.	In partnership with several departments of the municipality, universities, private initiatives (companies), technical schools and organized civil society, to collect at planned intervals (usually annual), approximately 10 tons of unusable materials that could certainly serve as potential breeding sites of Aedes. Exhibitions and demonstrations of Aedes breeding are also held.
		Week to combat leishmaniasis.	Actions developed to combat leishmaniasis as lecture achievements and conversation wheels in partnerships with RSCAC/SRCSA, information to the population in the fight against the disease.
		“Barretos Hospital of Love” mammography trailer.	Action developed in partnership with the “Hospital of Love” from Barretos city, ‘Mundial Editors’ and ‘Tonin Supermarket’ with the aim of preventing breast cancer.
		Project “Yellow September”—valorization to life (suicide prevention).	Partnership with liberal professionals (therapists, physiotherapists), epidemiological surveillance, health secretary, culture secretariat and sports secretariat with the aim of valuing life with circulation of lectures and debates on suicide prevention.
		Family planning, vasectomies and ligatures performed.	The aim is to perform several procedures through the women’s health outpatient clinic aimed at family planning for low-income people.
		Prenatal care/follow-up for pregnant women.	Special care for pregnant women considered at medium and high risk.
		Dental specialties service.	Specialized dental care for vulnerable people.
		Fast Way Companies (FWC).	Service of release of licenses, permits, inspections of the fire department in order to give agility and economy in the renewal of licenses and facilitate the opening of new enterprises.
		Implementation of Basic Health Units (BHU) in all neighborhoods.	Expansion of the number of basic health units (BHU) to care for the population in the neighborhoods.
		Accreditations in the UHS (Unified Health System) network of private laboratories.	Free supply of laboratory medicine care.
		Implementation of Ophthalmologic Center.	Ophthalmologic diagnosis and treatment services to the population.
		Renovations, acquisition of equipment and creation of pediatric outpatient clinic.	Improvement in health prevention, diagnosis and treatment of children and the population.
		Expansion of teams trained to serve the smoker.	Training of 20 primary care professionals and mental health outpatient clinics to care for smokers.
		Implementation of the Smoking Program.	For the objective of educating and treating diseases related to smoking.
		Personnel training center for health—training of community agents (home health).	Train community health agents aiming at a better role in raising awareness of the population regarding oral hygiene and prevention.
		Implementation of the Permanent Education and Humanization Center.	Intended for monitoring the continuing education of the various sectors of the municipal health department.
		Training of Community agents care.	Training of agents in “Arboviruses and Synanthropic Animals”.
4	Fair and inclusive quality education and to facilitate lifelong learning.	Educational actions for children in partnership with local schools.	Education of children and local educational agents in partnerships with other schools in the municipality, e.g., private language schools, private primary schools, vocational and technological education and non-governmental organizations.
		Solidarity economy project.	Partnership with the FISP (Federal Institute of the State of São Paulo) Campus of Birigui to carry out work on the teaching–research–extension tripod around the solidarity economy.
5	Gender equality and empowerment of women and girls.	Research reality of women.	Study conducted to identify the reality experienced by the women of the county.
6	Ensure clean water and sanitation for all.	Obtaining licenses for: landfill, inert landfill, and sewage treatment plant.	The search for the granting of licenses aims to ensure the improvement in basic sanitation services.
		Creation of the basic sanitation plan and municipal loss plan (water).	Preparation and approval of basic sanitation development plans and reduction of treated water loss.
		Participation in the ABES Ranking (Brazilian Association of Sanitary and Environmental Engineering).	Association held with ABES to assess the level of universalization of the basic sanitation of the municipality.
		Payments for Environmental Services Program (PESP).	This program aims to promote the recovery of tributaries and sub tributaries of the Baixotes River, Goulart Spring and Baguaçu Spring where there is water collection to supply the city. In addition, the program provides training, machinery, supplies and labor to producers who preserve the springs of these sources of capture.
8	Decent work and sustainable and inclusive economic growth for all.	New industrial district inauguration for new companies’ settlement.	To make space for the concentration of industrial activities aimed at companies in the city that were installed in rental buildings or in their own buildings (in need of expansion) or to attract new companies to diversify productive activities in the city.
		Creation of the Economic Inteligence Observatory (EIO).	The EIO leads studies and economic research and monitors the evolution of economic indicators in the city of Birigui to provide data and information to economic agents in the municipality to subsidize the development of public policies aimed at generating employment, income, and local development.
		Launch of the portal “Economic Development”.	It consists of a website of the SED (Secretariat of Economic Development) that provides citizens, entrepreneurs and investors with data and information from the economic area to promote sustainable economic growth in the county, directing public policies aimed at generating jobs and income and increasing entrepreneurship and competitiveness of the productive sector.
		Launch of the guide for the investor.	It provides up-to-date information on the economic potential of the city and the programs implemented by the municipal administration. The aim is to leverage local economic growth, for example by attracting new companies to invest in the municipality.
		Support for companies of the Local Productive Arrangement (APL) footwear participating in national fairs.	The objective is to encourage the participation of companies in national fairs in order to obtain new experiences, learning, network and enable new opportunities.
		Program to attract new companies.	Incentive for the installation of companies to increase competitiveness and strengthen production chains and support to micro and small technology-based companies in partnership with established organizations.
		Creation of a specific board in the structure of the Secretariat of Economic Development—SED to work for work, income, and qualification.	Training is offered to young people, especially in the use of technological tools and implementation of the “first job” program with specific training.
		Strengthening of the “People’s Bank” (City Bank).	Expansion of the amount of financing and amount of loans granted to individuals and legal entities made by banco do Povo and intermediation between companies and other banks in the city.
		Economic recovery plan (during the COVID-19 pandemic).	Strategy built in the economic sectors of Birigui, ensuring strict health sanitary protocols, access to microcredit for small businesses and dialogue with companies to ensure the population access to employment and income.
		Training program: Agenda 2030.	Training led and carried out with the participation of 165 signatories of the global pact for a better understanding of DGSs and exchange of experiences.
9	Inclusive and sustainable industry, innovation, and resilient infrastructure.	Inauguration of the new industrial district (Industrial Park).	To make space room for the concentration of industrial activities for companies in the city that were installed in rental buildings or in their own buildings (in need of expansion) or to attract new companies to diversify productive activities in the city.
		Creation of the Economic Inteligence Observatory (EIO).	The EIO leads studies and economic research and monitors the evolution of economic indicators in the city of Birigui to provide data and information to economic agents in the county aiming to provide the public political development turned back to generate employment, income, and local development.
		Creation of the Company Fast Track.	Online tool whose aim is to speed up the opening and licensing of companies with low environmental risk. Allows the exchange of information between three state agencies—Fire Department, Health Surveillance and CETESB (Environmental Company of the State of São Paulo)—facilitating the issuance of the operating license for the company start operation.
		Partnerships with System S (SENAI, SEBRAE e SENAC), Birigui Commercial and Industrial Association (BCIA), Birigui Footwear and Clothing Industries Union (BFCIU), Federal Institute of São Paulo (FISP).	Partnerships signed to exchange experiences, knowledge and provide high-level learning, providing opportunities for companies to become more resilient and sustainable.
		Launch of the portal “Economic Development”.	It consists of a website of the SED (Secretariat of Economic Development) that provides citizens, entrepreneurs and investors with data and information from the economic area to promote sustainable economic growth in the county, directing public policies aimed at generating jobs and income and increasing entrepreneurship and competitiveness of the productive sector.
10	Reducing countries’ internal inequalities and among them.	Release of resources to meet the needs of population with high social vulnerability.	Through the secretariat of social assistance, resources are directed to tend for the population of high social vulnerability, for example, purchase of basic baskets, purchases of basic necessities, access to income transfer programs, awareness lectures, psychological care.
11	Building sustainable, inclusive, safe, resilient cities and communities.	Publication of Municipal Decree nº. 5768/2016—the municipality becomes a signatory to the Global Compact.	The municipality institutionalized the SDGs.
		Signing of a letter of commitment to the Sustainable Cities Program	The “sustainable cities” program aims to provide tools for municipalities to develop the triple bottom line.
		Implementation of selective collection in the county.	Implementation of selective garbage collection in all neighborhoods of the city.
		Reactivation of the Recyclable Waste Pickers Cooperative.	The goal is supporting and encouraging the promotion of selective collection.
		Strengthening the Milk Cooperative of The Lower Tietê River.	It aims to support the development and articulation of the Cooperative.
		Implementation of the Sustainable Birigui Project.	In partnership with McDonalds, the city launched a project that consisted of the dissemination of SDGs through a series of comic books about “Monica’s Gang”.
		Implementation of community public security bases.	The goal is to intensify patrolling by expanding the contingent of the municipal guard.
		Implementation of environmental policy.	Preparation and approval of the environmental policy of the municipality containing conditions of sustainable management, conservation of native species and the municipal nursery with access for citizens and companies.
12	Responsible consumption and production.	Waste management (correct disposal).	By obtaining the CMEW (Certificate of Movement of Environmental Waste) from CETESB (Environmental Company of the State of São Paulo) the municipality has a correct destination for its waste.
		Tree planting (public/private partnership)	Planting of trees aimed at reducing the X gases and the greenhouse effects.
13	Action against global climate change and its impacts.	Affiliation to the Green-Blue Program of the Government of the State of São Paulo.	Implementation and improvements such as: afforestation, care to ensure the sustainable growth of the city, actions for the correct use of the soil, practices for improving performance in environmental education and creation of environment committee of the municipality.
14	Conserve and sustainably use of the water from the oceans, seas, marine resources.	Public policies aimed at the conservation of water resources that permeate the municipality.	Collection and treatment of water and sewage, collection of pesticide packaging.
		Ecological tourism and the creation of the “Valdemar Salmeirão” ecological park.	Encouraging and raising awareness for ecological tourism: hiking, walks in natural environments. Creation of the “Valdemar Salmeirão” ecological park with 248,943 square meters.
15	Protecting, recovering, and promoting the sustainable use of terrestrial ecosystems.	Creation of the municipal plan to combat erosion, municipal plan for the conservation of forests and native forests, municipal plan of afforestation, municipal environmental education program, municipal agroforestry program and the creation of 243,000 m2 of ecological linear park.	The goal is to conserve and recover the green areas of the county.
16	Peace, justice, and effective, inclusive, peaceful institutions, promoting access to justice for all.	The communication team transparently disclosed all data from the COVID-19 pandemic.	Pandemic data were presented on the Town Hall website in an easily accessible tab.
17	Global partnerships and means of implementation for sustainable development.	Partnerships with companies, schools, third sector, groups organized by private initiative, unions, neighborhood associations, non-governmental organizations.	To promote sustainable development in the municipality, ensuring access to health for citizens, minimizing social impacts and maintaining jobs in industries.
		Northwest Life Project: actions against COVID-19.	Support for the ‘Northwest Life Project’, integrating the government, the private sector, third sector and health agencies for reception, monitoring, and communication with the population. Among the various services offered is telephone guidance, the reception of patients with COVID-19 and scheduling appointments/testing.

Source: Elaborated by the authors.

Table 3. Brief summary of the main practices adopted in the municipality for the advancement of SDGs.

SDGs	Goal	Practices To Be Endorsed by the Town Hall	Brief Summary
1	Eradicating poverty in all forms and places.	Family Care and Protection Service (FCPS).	It consists in the support of families in vulnerable situations with the objective of strengthening the protective function of families, promoting their rights, preventing the rupture of bonds, and improving the quality of family life. The municipality has 15,719 families served, divided into 4 units RSAC (Regional Social Assistance Center).
		Service of Coexistence and Strengthening of Bonds (SCSB).	In conjunction with the Family Protection and Care Service (FPCS), this service is performed in groups with actions aimed at the development of the individual’s life cycle, preventing social risk situations. The city has 7,525 children, youth and adolescents aged 6 to 17 years and 396 children up to 6 years, in addition to those assisted in partnership with Rotary Club in Birigui.
		Protection and Specialized Care Services for Families and Individuals (PSCSFI).	Services offered at the Specialized Reference Centre for Social Assistance (SRCSA), among them: guidance and follow-up service to families with one or more members in a situation of threat and violation of human rights.
		Social protection service for adolescents in compliance with socio-educational measures of assisted freedom (AF) and providing services to the community (PSC).	Visit to squares, roads, borders, road terminals and other spaces where people are circulating, in order to identify child labor, sexual exploitation of children and adolescents and people on the streets.
		Special social protection service for people with disabilities, the old and their families.	The service is offered to people with disabilities and elderly people who have dependence and who have had their limitations aggravated by the violation of their rights, reducing the social exclusion of both the dependent and the caregiver.
		Specialized service for homeless people.	Seeks to develop the sociability of people in street situations, with a perspective of strengthening family or interpersonal bonds.
		Institutional reception service for high complexity protection services (whose violation of the law is already installed).	Intended for families and individuals whose family ties are already broken and or weakened.
		Institutional childcare service for high-level complexity protection services (whose violation of the law is already installed).	Intended for the care of children and adolescents, similar to a residence as a measure of protection.
		Institutional reception service for adults and families for high complexity protection services (whose violation of the law is already installed).	Intended for adults and families who are homeless, the reception is temporary and the individual or family can stay up to 3 months.
		Institutional reception service for women in situations of violence for high complexity protection services (whose violation of the law is already installed).	Intended for women in situations of violence, seeks protection and prevention of this situation, providing better physical and psychological conditions, among other things.
		Institutional reception service for the elderly for high complexity protection services (whose violation of the law is already installed).	Intended for the reception of the elderly and may be provisionally or long-term until the possibilities of family stay are exhausted.
		Eventual benefits.	It is characterized by the temporary offer to prevent or face temporary situations of vulnerability. In the municipality there are offered the modalities of Basic Basket, Funeral Aid, Birth Aid, Gas Aid, Transportation Assistance and Civil Documentation.
		Continued benefit.	Monthly benefit is guaranteed to the elderly or disabled who do not have the means to provide their own maintenance or by their family.
		Assistance program—Citizen income.	Through income transfer, the program aims to assist families in poverty, with priority to families with per capita monthly income of up to 1/4 of the minimum wage.
		Assistance program—Youth action.	It aims to promote the social inclusion of young people from 15 to 24 years, through complementary support to professional initiation.
		Welfare program—Viva Milk.	Linked to RSAC, establishes partnerships to provide milk to families with per capita income of up to 1/2 minimum wage and who have children from 6 to 15 years and 11 months and elderly over 60 years.
2	Zero hunger and sustainable agriculture reach.	Urban agroforestry project.	The project serves low-income families assisted by the social assistance secretariat and who could work for agriculture. Its objective is to encourage the adoption of agricultural techniques of low environmental impact, seeking to ensure food security, increased generation of family income and to discipline land use in a sustainable manner, through the preservation, recovery and conservation of the water sources of the municipality.
3	Health and well-being to all and all ages.	Municipal Committee for the Prevention of Maternal and Child Mortality.	It aims to carry out preventive actions to combat maternal deaths and investigate and act in case of finding of any deaths.
		Campaign to combat tuberculosis.	Follow-up and treatment of people with tuberculosis.
		“Yellow July” campaign.	Offering rapid testing for hepatitis B and C.
		Training to combat the syphilis epidemic.	Training of physicians and nurses from the public and private networks in partnership with the department of epidemiological surveillance, to improve the conduct in the face of syphilis.
		Online Syphilis Program.	Creation of a database to allow real-time monitoring of syphilis cases in the municipality.
		Tackling the HIV/AIDS epidemic.	Action to combat and monitor people affected by HIV/AIDS
		Training for the care of child and teenage victims of sexual violence.	Training of 124 professionals from the municipal network to recognize and combat sexual violence against children and teenagers.
		Day “D”/Week of prevention—All against Aedes.	In partnership with several departments of the municipality, universities, private initiatives (companies), technical schools and organized civil society, to collect at planned intervals (usually annual), approximately 10 tons of unusable materials that could certainly serve as potential breeding sites of Aedes. Exhibitions and demonstrations of Aedes breeding are also held.
		Week to combat leishmaniasis.	Actions developed to combat leishmaniasis as lecture achievements and conversation wheels in partnerships with RSCAC/SRCSA, information to the population in the fight against the disease.
		“Barretos Hospital of Love” mammography trailer.	Action developed in partnership with the “Hospital of Love” from Barretos city, ‘Mundial Editors’ and ‘Tonin Supermarket’ with the aim of preventing breast cancer.
		Project “Yellow September”—valorization to life (suicide prevention).	Partnership with liberal professionals (therapists, physiotherapists), epidemiological surveillance, health secretary, culture secretariat and sports secretariat with the aim of valuing life with circulation of lectures and debates on suicide prevention.
		Family planning, vasectomies and ligatures performed.	The aim is to perform several procedures through the women’s health outpatient clinic aimed at family planning for low-income people.
		Prenatal care/follow-up for pregnant women.	Special care for pregnant women considered at medium and high risk.
		Dental specialties service.	Specialized dental care for vulnerable people.
		Fast Way Companies (FWC).	Service of release of licenses, permits, inspections of the fire department in order to give agility and economy in the renewal of licenses and facilitate the opening of new enterprises.
		Implementation of Basic Health Units (BHU) in all neighborhoods.	Expansion of the number of basic health units (BHU) to care for the population in the neighborhoods.
		Accreditations in the UHS (Unified Health System) network of private laboratories.	Free supply of laboratory medicine care.
		Implementation of Ophthalmologic Center.	Ophthalmologic diagnosis and treatment services to the population.
		Renovations, acquisition of equipment and creation of pediatric outpatient clinic.	Improvement in health prevention, diagnosis and treatment of children and the population.
		Expansion of teams trained to serve the smoker.	Training of 20 primary care professionals and mental health outpatient clinics to care for smokers.
		Implementation of the Smoking Program.	For the objective of educating and treating diseases related to smoking.
		Personnel training center for health—training of community agents (home health).	Train community health agents aiming at a better role in raising awareness of the population regarding oral hygiene and prevention.
		Implementation of the Permanent Education and Humanization Center.	Intended for monitoring the continuing education of the various sectors of the municipal health department.
		Training of Community agents care.	Training of agents in “Arboviruses and Synanthropic Animals”.
4	Fair and inclusive quality education and to facilitate lifelong learning.	Educational actions for children in partnership with local schools.	Education of children and local educational agents in partnerships with other schools in the municipality, e.g., private language schools, private primary schools, vocational and technological education and non-governmental organizations.
		Solidarity economy project.	Partnership with the FISP (Federal Institute of the State of São Paulo) Campus of Birigui to carry out work on the teaching–research–extension tripod around the solidarity economy.
5	Gender equality and empowerment of women and girls.	Research reality of women.	Study conducted to identify the reality experienced by the women of the county.
6	Ensure clean water and sanitation for all.	Obtaining licenses for: landfill, inert landfill, and sewage treatment plant.	The search for the granting of licenses aims to ensure the improvement in basic sanitation services.
		Creation of the basic sanitation plan and municipal loss plan (water).	Preparation and approval of basic sanitation development plans and reduction of treated water loss.
		Participation in the ABES Ranking (Brazilian Association of Sanitary and Environmental Engineering).	Association held with ABES to assess the level of universalization of the basic sanitation of the municipality.
		Payments for Environmental Services Program (PESP).	This program aims to promote the recovery of tributaries and sub tributaries of the Baixotes River, Goulart Spring and Baguaçu Spring where there is water collection to supply the city. In addition, the program provides training, machinery, supplies and labor to producers who preserve the springs of these sources of capture.
8	Decent work and sustainable and inclusive economic growth for all.	New industrial district inauguration for new companies’ settlement.	To make space for the concentration of industrial activities aimed at companies in the city that were installed in rental buildings or in their own buildings (in need of expansion) or to attract new companies to diversify productive activities in the city.
		Creation of the Economic Inteligence Observatory (EIO).	The EIO leads studies and economic research and monitors the evolution of economic indicators in the city of Birigui to provide data and information to economic agents in the municipality to subsidize the development of public policies aimed at generating employment, income, and local development.
		Launch of the portal “Economic Development”.	It consists of a website of the SED (Secretariat of Economic Development) that provides citizens, entrepreneurs and investors with data and information from the economic area to promote sustainable economic growth in the county, directing public policies aimed at generating jobs and income and increasing entrepreneurship and competitiveness of the productive sector.
		Launch of the guide for the investor.	It provides up-to-date information on the economic potential of the city and the programs implemented by the municipal administration. The aim is to leverage local economic growth, for example by attracting new companies to invest in the municipality.
		Support for companies of the Local Productive Arrangement (APL) footwear participating in national fairs.	The objective is to encourage the participation of companies in national fairs in order to obtain new experiences, learning, network and enable new opportunities.
		Program to attract new companies.	Incentive for the installation of companies to increase competitiveness and strengthen production chains and support to micro and small technology-based companies in partnership with established organizations.
		Creation of a specific board in the structure of the Secretariat of Economic Development—SED to work for work, income, and qualification.	Training is offered to young people, especially in the use of technological tools and implementation of the “first job” program with specific training.
		Strengthening of the “People’s Bank” (City Bank).	Expansion of the amount of financing and amount of loans granted to individuals and legal entities made by banco do Povo and intermediation between companies and other banks in the city.
		Economic recovery plan (during the COVID-19 pandemic).	Strategy built in the economic sectors of Birigui, ensuring strict health sanitary protocols, access to microcredit for small businesses and dialogue with companies to ensure the population access to employment and income.
		Training program: Agenda 2030.	Training led and carried out with the participation of 165 signatories of the global pact for a better understanding of DGSs and exchange of experiences.
9	Inclusive and sustainable industry, innovation, and resilient infrastructure.	Inauguration of the new industrial district (Industrial Park).	To make space room for the concentration of industrial activities for companies in the city that were installed in rental buildings or in their own buildings (in need of expansion) or to attract new companies to diversify productive activities in the city.
		Creation of the Economic Inteligence Observatory (EIO).	The EIO leads studies and economic research and monitors the evolution of economic indicators in the city of Birigui to provide data and information to economic agents in the county aiming to provide the public political development turned back to generate employment, income, and local development.
		Creation of the Company Fast Track.	Online tool whose aim is to speed up the opening and licensing of companies with low environmental risk. Allows the exchange of information between three state agencies—Fire Department, Health Surveillance and CETESB (Environmental Company of the State of São Paulo)—facilitating the issuance of the operating license for the company start operation.
		Partnerships with System S (SENAI, SEBRAE e SENAC), Birigui Commercial and Industrial Association (BCIA), Birigui Footwear and Clothing Industries Union (BFCIU), Federal Institute of São Paulo (FISP).	Partnerships signed to exchange experiences, knowledge and provide high-level learning, providing opportunities for companies to become more resilient and sustainable.
		Launch of the portal “Economic Development”.	It consists of a website of the SED (Secretariat of Economic Development) that provides citizens, entrepreneurs and investors with data and information from the economic area to promote sustainable economic growth in the county, directing public policies aimed at generating jobs and income and increasing entrepreneurship and competitiveness of the productive sector.
10	Reducing countries’ internal inequalities and among them.	Release of resources to meet the needs of population with high social vulnerability.	Through the secretariat of social assistance, resources are directed to tend for the population of high social vulnerability, for example, purchase of basic baskets, purchases of basic necessities, access to income transfer programs, awareness lectures, psychological care.
11	Building sustainable, inclusive, safe, resilient cities and communities.	Publication of Municipal Decree nº. 5768/2016—the municipality becomes a signatory to the Global Compact.	The municipality institutionalized the SDGs.
		Signing of a letter of commitment to the Sustainable Cities Program	The “sustainable cities” program aims to provide tools for municipalities to develop the triple bottom line.
		Implementation of selective collection in the county.	Implementation of selective garbage collection in all neighborhoods of the city.
		Reactivation of the Recyclable Waste Pickers Cooperative.	The goal is supporting and encouraging the promotion of selective collection.
		Strengthening the Milk Cooperative of The Lower Tietê River.	It aims to support the development and articulation of the Cooperative.
		Implementation of the Sustainable Birigui Project.	In partnership with McDonalds, the city launched a project that consisted of the dissemination of SDGs through a series of comic books about “Monica’s Gang”.
		Implementation of community public security bases.	The goal is to intensify patrolling by expanding the contingent of the municipal guard.
		Implementation of environmental policy.	Preparation and approval of the environmental policy of the municipality containing conditions of sustainable management, conservation of native species and the municipal nursery with access for citizens and companies.
12	Responsible consumption and production.	Waste management (correct disposal).	By obtaining the CMEW (Certificate of Movement of Environmental Waste) from CETESB (Environmental Company of the State of São Paulo) the municipality has a correct destination for its waste.
		Tree planting (public/private partnership)	Planting of trees aimed at reducing the X gases and the greenhouse effects.
13	Action against global climate change and its impacts.	Affiliation to the Green-Blue Program of the Government of the State of São Paulo.	Implementation and improvements such as: afforestation, care to ensure the sustainable growth of the city, actions for the correct use of the soil, practices for improving performance in environmental education and creation of environment committee of the municipality.
14	Conserve and sustainably use of the water from the oceans, seas, marine resources.	Public policies aimed at the conservation of water resources that permeate the municipality.	Collection and treatment of water and sewage, collection of pesticide packaging.
		Ecological tourism and the creation of the “Valdemar Salmeirão” ecological park.	Encouraging and raising awareness for ecological tourism: hiking, walks in natural environments. Creation of the “Valdemar Salmeirão” ecological park with 248,943 square meters.
15	Protecting, recovering, and promoting the sustainable use of terrestrial ecosystems.	Creation of the municipal plan to combat erosion, municipal plan for the conservation of forests and native forests, municipal plan of afforestation, municipal environmental education program, municipal agroforestry program and the creation of 243,000 m2 of ecological linear park.	The goal is to conserve and recover the green areas of the county.
16	Peace, justice, and effective, inclusive, peaceful institutions, promoting access to justice for all.	The communication team transparently disclosed all data from the COVID-19 pandemic.	Pandemic data were presented on the Town Hall website in an easily accessible tab.
17	Global partnerships and means of implementation for sustainable development.	Partnerships with companies, schools, third sector, groups organized by private initiative, unions, neighborhood associations, non-governmental organizations.	To promote sustainable development in the municipality, ensuring access to health for citizens, minimizing social impacts and maintaining jobs in industries.
		Northwest Life Project: actions against COVID-19.	Support for the ‘Northwest Life Project’, integrating the government, the private sector, third sector and health agencies for reception, monitoring, and communication with the population. Among the various services offered is telephone guidance, the reception of patients with COVID-19 and scheduling appointments/testing.

Source: Elaborated by the authors.

4. Discussion

Based on the results found, we observed that the municipality followed a step-by-step path to the implementation of several SDGs through actions that seem to be contributing to the success of this target.

First, we found that the municipality, in one of its first actions, became a signatory of the United Nations Global Compact. This is considered relevant by the literature, as it allows the municipality to align its strategies for actions that contribute to combating various challenges for humanity, such as corruption, hunger, poverty and issues related to the environment [38]. In addition, when joining the United Nations Global Compact, it is necessary to carry out actions that will be part of a report (COE—Communication on Engagement) that must be presented to the entity demonstrating, every two years, the advances made by the municipality. Thus, even if the affiliation is voluntary, it is possible to verify the demand for more and new actions that must be included in the reports to be delivered in each new period, including the measurement of the achieved results. This requirement to be a signatory to the Global Pact demonstrates that institutional “pressures” are relevant to the advancement of SDGs [39].

The second step was the institutionalization of the SDGs, together with all sectors of the prefecture, by the creation of a committee (multidisciplinary team) that was appointed as the management team of the SDGs. This team is responsible for planning, executing, and directing on issues related to SDGs (see for example the importance of the committee in [40,41]) and was designated by the chief executive (Mayor of the municipality), demonstrating the importance that senior management has placed on providing support and guidance for the implementation of the 2030 Agenda (see for example [41,42]).

To advance even further in the institutionalization of the SDGs, the management team (the SDGs committee) was included in the organizational structure of the municipality (step 3). This practice is important because it assigns authorities and responsibilities (see [43,44]) for the faithful implementation and management of the SDGs while presenting (communication) to the entire organization of what is expected of their employees. This management team, in one of its first activities, created what they called “policies for the development of SDGs” (compliance policy, sustainable procurement, human rights and social responsibility—step 4). These policies are extremely important to promote the direction of action and demonstrate the way forward for the entire organization (see [ISO 9001, ISO 14001]). However, it is not enough just to establish authorities, responsibilities and policies for guidance, it is also necessary to raise awareness, sensitize and provide everyone with the skills and capacities necessary for the good development of the daily activities of each employee, including issues related to SDGs (sustainability) (see [45,46,47]) Thus, the SDGs management team, over time, offered training, workshops, conversation circles, debates and lectures to disseminate knowledge and engage everyone, including the partners (step 5).

Another important step (step 6) for the implementation and management of the SDGs was for the municipality to promote engagement and establish partnerships with the private sector, civil society, and other institutions in the municipality. The municipality appears to be encouraging and supporting other organizations to adopt SDGs. This step reminds one of actions usually performed by focal companies in their supply chains to advance sustainability practices [46,48]; after all, for the realization of good management of the SDGs, it is essential to engage various actors and establish partnerships between the public and private sectors and involve governments, civil society, and various types of businesses [3,4,5,16,18].

Finally, by joining the National Confederation of Municipalities (NCM) (step 7) and having access to the management tool “Mandala SDGs”, the municipality starts to adopt an evaluation system with performance indicators that allow the monitoring, evaluation, and continuous improvement of its actions/practices. The proper incorporation of SDGs in evaluation systems (city performance indicators) facilitates decision-making and demonstrates commitment to the 2030 agenda [49], and is a driving force for the operationalization of the SDGs [7,20].

5. Conclusions

This research presented a case study in a pioneer municipality in the implementation of the SDGs in Brazil with the objectives of: identifying which practices were adopted in the implementation of the SDGs; knowing if the municipalities are essential actors for the advancement of SDGs; and identifying the main motivations that led the municipality to adhere to the UN Global Compact and to institutionalize the SDGs.

From our results, it was possible to make it clear that municipalities are relevant actors for the advance of the SDGs, becoming a leader to engage, raise awareness, train and involve different organizations, their employees and the population in general, in joint actions that actually can bring important results for the development of SDGs. We identified that both the CNM and the SAC-SP exerted normative pressures that motivated the city to institutionalize and implement the SDGs. In addition, the affiliation to the United Nations Global Compact and the need to present the Communication on Engagement (COE) every two years, demonstrating the advances made, are exerting pressure for new and more advanced practices of implementation of the SDGs.

Moreover, this work presents some theoretical and practical implications that contribute to fill an important gap in the literature. For example, this work contributes to the state of the art of the theme of several areas, in particular: public management, Sustainable Development Goals (SDGs), sustainable development and sustainability. It is one of the first to explore the implementation of SDGs in municipalities (public sector), which are considered essential actors for achieving SDGs [6].

In addition, our work is one of the rare studies that have sought to understand how cities are planning, monitoring and implementing SDGs, which is considered extremely important by the specialized literature [7]. In this sense, our work contributes to organizational practice by bringing forward a set of indicators (Mandala SDGs) capable of enabling the monitoring and evaluation of the implementation of actions that contribute to SDGs. Our study advances organizational practice by presenting a robust set of practices/actions aimed at the management/implementation of the SDGs and a step-by-step account of how the municipality of Birigui implemented the SDGs that might be useful if adopted/adapted by other municipalities (in Brazil and around the world), by the public sector in general, or even by private sector companies.

This study, despite all the care taken, may present bias. For example, because it is a single case study, it only demonstrates the reality of one organization/institution, in this case the municipality of Birigui, which restricts the generalization of our findings. Thus, for further research it is suggested to carry out multiple case studies, for example, with the municipalities belonging to the UN Global Compact in Brazil, and single or multiple case studies in municipalities around the world. This would make it possible to understand the various trends in the management of SDGs in municipalities, disseminating knowledge of vital importance for the advancement of the 2030 Agenda.