Processo de indução dos objetivos do desenvolvimento sustentável em um tribunal de contas estadual

Abstract

This research investigates the role of the Espírito Santo State Audit Court (TCEES) as a driver of the Sustainable Development Goals (SDGs), in line with the United Nations' 2030 Agenda. Through a qualitative and exploratory approach, based on the action research methodology, the study analyzes institutional limitations and proposes strat egies for incorporating the SDGs into external control processes. The investigation was conducted in two stages. The first stage identified barriers and opportunities through documentary analysis and a focus group involving TCEES managers and technicians. The second stage developed and evaluated theoretical proposals for implementing a corporate governance model aligned with the SDGs, using tools such as the Current Reality Tree (CRT), the Future Reality Tree (FRT), and the SWOT Matrix. The results highlight the potential of Supreme Audit Institutions (SAIs) to promote sustainable de velopment by ensuring the efficiency and accountability of public policies. Additionally, this research strengthens the strategic role of the TCEES in the global sustainable development agenda, providing practical and theoretical contributions that can be rep licated by other SAIs.