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Purpose: This study aims to propose a method, analyzing the feasibility and implementation of SDGs (Sustainable Development Goals) in Brazilian municipalities, examining the reality of each one. The central question is: what is being done to put the 2030 Agenda into practice in Brazilian municipalities? Methodology/approach: DSR (Design Science Research) was used as a methodological basis, as it allows the creation of artifacts, which, during their development, can build theories that describe, explain and predict how reality is defined, in general. In this case, the objective of the method is to analyze local characteristics, verifying the practical implementation of the SDGs in Brazilian municipalities. Originality/Relevance: this research resulted in Bah! Method, also developing Bah Seal! which plays an effective indicator role, with the aim of improving the present situation and future performance, creating a pioneering certification method/system. Key findings: It is concluded that there is a lack of implementation of the SDGs in Brazilian municipalities, thus creating the method called BAH, an acronym that means Environmental and Humanized Benefit (in Portuguese), once the implementation of the SDGs generates benefits for the environment and for people, aligning and proposing public policies to municipalities. Theoretical/methodological contributions: This study intended to contribute academically to the development of DSR in management, demonstrating its importance in helping to solve problems through artifacts, as in the managerial area and other applied social sciences encouraging the development of strategies to collaborate in the Agenda 2030 process.
Ribeiro et al. (Wed,) studied this question.
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