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Local governments are pivotal in the implementation of sustainable development initiatives. However, the integration of the Sustainable Development Goals (SDGs) into local plans remains a significant challenge. In Nepal, there is an increasing recognition of the need to align local plans with the SDG framework to achieve holistic and inclusive development. This study explores the practices and challenges faced by local governments in integrating the SDGs into their plans, programs, and budgets. The qualitative case study method was adopted as a mode of inquiry. The findings reveal that local governments have yet to fully incorporate the SDG framework directly into their plans, programs, and budgets. They have yet to recognize the benefits of localization in effectively implementing and achieving the SDGs. Local governments face several challenges, including a lack of ownership, limited financial resources, insufficient SDG-friendly data, lack of institutional capacity, and weak coordination and cooperation. Despite these challenges, some local governments have formulated SDG-friendly periodic plans, while others are in the process of doing so. This study sheds light on the shift from an indirect to a direct approach in integrating the SDGs into local plans, programs, and budgets. This paper contributes to on-going efforts to promote sustainable development in Nepal by offering valuable insights to those involved in formulating and implementing local plans.
Gupta et al. (Tue,) studied this question.