This study examines the role of local financial capacity in promoting the territorial implementation of the Sustainable Development Goals (SDGs) in Morocco, where the localization of the 2030 Agenda remains insufficiently documented. It aims to analyze the determinants of local financing capacity for sustainable territorial development and to assess their influence on the local appropriation of the SDGs. An exploratory qualitative approach was adopted, based on semi-structured interviews with a purposive sample of ten Moroccan experts in local finance and a content analysis of the collected data. The study proposes and validates a conceptual model that links local financial capacity to the territorialization of the SDGs. The results identify financial autonomy, fiscal potential, and budgetary balance as the main determinants of local financial capacity and as key levers for strengthening the effective implementation of the SDGs at the territorial level in Morocco.
Elhayani et al. (Sun,) studied this question.