Sustainability of emerging cities in Brazil: a comparative analysis of fiscal indicators and governance
DOI:
https://doi.org/10.37497/2965-7393.SDGs-Countries.v2.n00.14Palabras clave:
Urban Sustainability, Fiscal Indicators, Governance in Emerging Cities, Sustainable Development, Data TransparencyResumen
Objective: The objective of this study is to evaluate the sustainability performance, specifically in fiscal and governance dimensions, of cities involved in the Emerging and Sustainable Cities Initiative. This evaluation is conducted through the application of various indicators.
Method: The study employs a descriptive research approach, integrating both quantitative and qualitative methodologies. Data collection is primarily based on secondary sources, acquired from the "Ver a Cidade" Network. This platform provides access to the performance indicators for each city participating in the initiative.
Results: The findings reveal a disparity in indicator performance. The most effectively achieved indicator was the Existence of Electronic Procurement Systems. In contrast, the indicator showing the least effectiveness was Own Revenue as a Percentage of Total Revenue. The study also uncovers issues related to the availability and completeness of data for certain indicators across different cities, which poses challenges for a comprehensive comparative analysis.
Conclusions: The research highlights significant variations in the performance of sustainability indicators across the studied cities. While some indicators like electronic procurement systems show promising results, others, particularly fiscal indicators, indicate areas needing improvement. The incomplete data disclosure for some cities suggests a need for more consistent and transparent reporting practices to enhance the effectiveness of comparative analyses and facilitate better understanding and improvement of sustainability performance in urban governance.
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