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.n00.14Palavras-chave:
Urban Sustainability, Fiscal Indicators, Governance in Emerging Cities, Sustainable Development, Data TransparencyResumo
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.
Referências
Baharumshah, A. Z. (2017). Fiscal sustainability in an emerging market economy: When does public debt turn bad? Journal of Policy Modeling, 39(99-113).
Bellen, H. M. V. (2005). Indicadores de sustentabilidade: uma análise comparativa. Rio de Janeiro: Editora FGV.
Beuren, I. M. (2009). Como Elaborar Trabalhos Monográficos em Contabilidade - Teoria e Prática. 3. ed. São Paulo: Atlas.
Bossel, H. (1999). Indicators for sustainable development: theory, method, applications: a report to the Balaton Group. Winnipeg: IISD.
Bussolotto, L. (2015). Governança Sustentável e Pregão Eletrônico. Revista Eletrônica de Direito do Centro Universitário Newton Paiva, 27, p. 35-43.
Carvalho, S. A. (2017). A Governança da Sustentabilidade Ambiental Global. Revista Saberes da Amazônia, 2(4), p. 31-54.
Correa, S. M. B. B. (2003). Probabilidade e estatística. 2ª ed. Belo Horizonte: PUC Minas Virtual.
Costa, A. F. (2006). Auditoria do sector público no contexto da nova gestão pública. Revista de Estudos Politécnicos, 3(5/6), p. 201-225.
Eckert, A., Toniolli, T. M., Mecca, M. S., & Biasio, R. (2016). Relação entre a Qualidade dos Sites das Prefeituras e o Nível de Divulgação da Remuneração dos Servidores Públicos Municipais. Sociedade, Contabilidade e Gestão, 11(3), p. 101-118.
Furtado, J. S. (2009). Indicadores de sustentabilidade e governança. Revista Intertox de Toxicologia, Risco Ambiental e Sociedade, 2(1), p. 121-188.
Gomides, J. E. (2009). O Surgimento da Expressão “Governance”, Governança e Governança Ambiental – um resgate teórico. Revista de Ciências Gerenciais, 13(18), p. 177-194.
Hammond, A. (1995). Environmental Indicators: a systematic approach to measuring and reporting on environmental policy performance in the context of sustainable development. Washington, D.C.: World Resources Institut.
Lorenzetti, J. V. (2012). Governança ambiental global: atores e cenários. Cadernos EBAPE.BR, 10(3), p. 721-735.
Michel, M. H. (2009). Metodologia e pesquisa científica em ciências sociais. 2 ed. São Paulo: Atlas.
Portney, K. E. (2003). Taking sustainable cities seriously: economic development, the environment and quality of life in American cities. Massachussetts: The MIT Press.
Programa de las Naciones Unidas para el Medio Ambiente (PNUMA). (2003). GEO America Latina y El Caribe: Perspectivas del medio ambiente.
Sachs, J. (2015). The age of sustainable development. Columbia University Press: New York.
Santos, J. (2004). A coordenação entre as políticas fiscal e ambiental no Brasil: a perspectiva dos governos estaduais. Santiago de Chile: Organização das Nacões Unidas - Comisión Económica para América Latina – CEPAL.
Tridapalli, J. P. (2011). Gestão da cadeia de suprimento do setor público: uma alternativa para controle de gastos correntes no Brasil. Revista de Administração Pública. Rio de Janeiro.
World Commission on Environment and Development. (1987). Our Common Future. Oxford and New York: Oxford University Press.
Publicado
Como Citar
Edição
Seção
