Kaum Nutzen trotz hoher Kosten? – Ein Überblick über die empirischen Arbeiten zur kommunalen Doppik in Deutschland

The UN Sustainable Development Goals as innovation drivers for local sustainability governance? Examples from Germany

“…The reasons are manifold and a lack of support by local decision-makers as well as vague target formulations are just two of them (see, e.g. Raffer, 2021). The concept of the sustainability budget gives target-oriented steering via municipal budgets another try and therefore uses a mechanism, which, in many municipalities, has already failed once.…”

“…In the course of the local government accrual accounting reform starting in the early 2000s, many municipalities in Germany have already integrated targets into their budgets (Raffer, 2021). These targets may or may not relate to sustainability governance.…”