Abstract
This article explores how local governments apply strategic management principles to implement the 2030 Agenda for Sustainable Development. The research is based on a multiple case study, drawing on document analysis and interviews conducted in three German municipalities. Findings reveal a spectrum of approaches, ranging from emergent, informal strategies to highly formalized frameworks with measurable targets and indicators. Although formalization is driven by external funding requirements and reporting obligations, it risks creating administrative efforts that undermine effectiveness.
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