Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives
该特刊探讨公共部门财务管理如何支持可持续发展目标的实现，涵盖SDGs报告、可持续运营嵌入、计算实践及环境披露等关键领域，旨在推动相关研究。
ABSTRACT The special issue critically explores how public sector financial management can support the achievement of sustainable development and how it can act in the service of the Sustainable Development Goals (SDGs). It aims to encourage further research in the field, while also drawing on findings from the eight papers included, which touch on important areas of research in the nexus between public financial management and the SDGs and specifically: (1) Reporting on SDGs : This is an area that deserves further attention, even moving beyond the theories already adopted to investigate the topic. (2) Embedding sustainability into operations : Sustainable development requires the adoption of methods and tools that can enhance sustainability‐related action at the public sector entity level. (3) SDGs and calculative practices : The use of calculative practices in SDGs reporting can help to take a meaningful step from a symbolic to a substantive approach to sustainability, but the unintended consequences of performativity in promoting sustainable development need to be further investigated. (4) Environmental reporting and SDGs : While environmental reporting is a dominant theme in sustainable development, further research on climate change and environmental disclosure in the public sector is required. In addition, the special issue draws attention to some further dimensions: the governance for SDGs achievement, the assurance of SDGs reporting, and the creation of citizen‐driven demand for reporting on SDGs achievement in a digital environment.