Innovation and Sustainable Public Budget Under the Aegis of The Triple Bottom Line (Tbl) And the Sustainable Development Goals (SDGs)

Abstract

Objective: to identify how the public budgets of the municipalities of the Metropolitan Region of Salvador-RMS are committed to the Triple Bottom Line (TBL) and the Sustainable Development Goals (SDGs), highlighting the innovative proposal to analyze them.
  
 Theoretical Framework: Innovation has become the "order of the day" in the public sector. In addition to its role as a promoter through the private sector, creating an innovation ecosystem and delivering it to companies, the public sector has been seeking to make important innovations in the modus faciendi in its internal management from its budget. The articulation of government planning and the new paradigm of TBL and SDGs in public management needs to become a reality, a practice that is considered as an organizational innovation based on the planning and analysis of public budgets.
  
 Method: Use a deductive and qualitative approach of exploratory nature, with statistical treatment, idealization and calculation of the "Indicator of the Dimension of Expenditures in the Budget" (IDGO) for the economic, environmental and social dimensions of the 13 municipalities of the Metropolitan Region of Salvador – RMS-BA.
  
 Results and Conclusion: The results indicated that there is a preponderance of the social IDGO to the detriment of the economic and environmental IDGOs in the budgets studied. and that, particularly the environmental dimension, needs more attention in budget allocation.
  
 Research Implications: From this analysis proposal for a sustainable public budget, municipal public managers can innovate in their management from reallocations and more careful planning of budgets, allocating financial resources in a more balanced way.