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Abstract In the context of the 2030 Agenda for Sustainable Development, municipalities are increasingly recognized as pivotal actors in advancing the Sustainable Development Goals (SDGs). Their significant contributions have also garnered attention in academic literature. However, only a limited number of studies have investigated the integration of the SDGs into the visions and strategies of municipalities, as well as the factors driving their efforts toward the SDGs. Therefore, this study aims to fill this important gap by examining, under the lens of stakeholder theory, the SDG performance of Italian municipalities and the drivers of these performance levels. The results reveal a delay in the progress toward achieving the SDGs. Furthermore, they demonstrate a negative impact of population size on the SDG performance of Italian municipalities, alongside positive effects of multiculturalism, location in the northern regions, and the level of tourism. The results significantly contribute to academic literature and hold important practical implications.
Raimo et al. (Thu,) studied this question.