Analysis of the Influence of Financial Sustainability on the Achievement of SDG 2 in Public Sector

In 2015, the United Nations approved the 2030 Agenda composed of 17 Sustainable Development Goals, a global action plan that aims to reduce inequalities and protect the environment. In this context, local governments play a crucial role as the entities closest to citizens. However, they have limited resources at their disposal and have to comply with their financial sustainability obligations imposed by the central government. Therefore, the aim of this study is to examine whether the financial sustainability of local councils has an impact on the fulfilment of SDG 2 of Zero Hunger. In order to achieve our objective, we conducted an empirical analysis using several regression models to determine the variables that influence the fulfilment of SDG2, including the financial sustainability of the municipality. The results show that financial sustainability partially influences the achievement of the SDGs, so as the financial sustainability decreases, the achievement of SDG2 increases. Furthermore, the results show that municipalities with lower density, tax burden, financial autonomy and investment are the ones most committed to SDG2. For this reason, we consider this work useful in order to be able to amend this situation by society as a whole.