This study conducted a systematic literature review of 15 articles on local government reporting on sustainable development goals (SDG), published in Scopus-indexed journals between 2015 and 2025. The findings reveal that research on this topic is relatively limited, with most papers appearing since 2023. Research is predominantly grounded in institutional and legitimacy theory. Empirical studies focusing on Southern European countries dominate the literature. The studies report low levels of SDG reporting and inconsistent findings relating to its drivers. The analysis highlights the need for scholarship into the integration of SDGs in municipal reporting practices, offering guidance to researchers, regulators, and policymakers to enhance SDG reporting.
Garrido‐Ruso et al. (Thu,) studied this question.