期刊名称:International Journal of Business Administration
印刷版ISSN:1923-4007
电子版ISSN:1923-4015
出版年度:2020
卷号:11
期号:2
页码:1-16
DOI:10.5430/ijba.v11n2p1
出版社:Sciedu Press
摘要:The sustainable urban development agenda calls for city governments worldwide to integrate sustainability goals into their budgetary processes. This article presents the findings of an analysis of the integration of urban environmental sustainability into the budgetary strategy of fourteen Italian metropolitan municipalities. Its purpose is to find out the extent to which they are committed to the promotion of environmentally sustainable cities. A documentary research of both strategic planning documents and municipal budgets was conducted. Correlation and linear regression techniques were used for a quantitative data analysis which indicated a strong positive linear relationship between the amount of resources invested in environmental sustainability and the total availability of budgetary resources. Furthermore, the study found that all Italian metropolitan municipalities are integrating urban environmental sustainability objectives and supporting resources into their budgetary strategy but to a different extent and with a focus on waste. Further efforts are needed for an effective full integration, which is an enduring challenge for local government managers.
关键词:sustainable urban development; urban environmental sustainability; strategic planning; budgetary resources; sustainable cities; metropolitan municipalities; Italian local governments