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Implementing a data-driven and SDG-aligned performance reporting structure in the program budget of a Dutch municipality

Gaalen, Max van (2021) Implementing a data-driven and SDG-aligned performance reporting structure in the program budget of a Dutch municipality.

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Abstract:In 2015, the United Nations proposed seventeen urgent calls for action, the Sustainable Development Goals (SDGs). The municipality of Rheden has been one of the most promising and inspiring Dutch municipalities on the usage of these SDGs and wants to continue this trend. The municipality of Rheden has commissioned a study on embedding the SDG targets in a more thorough way in a focus theme within the social domain of their program budget. This will be combined with implementing a data-driven performance reporting structure. To attain the latter, a theory- and practice-review, based on the interpretation of Grounded Theory by Wolfswinkel et al. (2013), has been conducted. This theory- and practice-review resulted in recommendations and critical factors that need to be considered when implementing a data-driven and SDG-aligned performance reporting structure. These recommendations include, but are not limited to, the implementation of an objective tree analysis, operationalising goals with Key Performance Indicators (KPIs), and setting ambitions for each KPI. Moreover, the theory- and practice-review resulted in an overview of SDG target indicators used by multiple sources. After the theory- and practice-review, indicative structured interviews with relevant stakeholders of the municipality of Rheden have been conducted to explore what is needed from its practices to implement a data-driven and SDG-aligned performance reporting structure. These interviews were analysed via the method proposed by Gioia (2012) and the results are in line with the critical success factors of implementing data analytics as identified by Müller et al. (2020). Suggestions for further research include broadening the scope of this study and strengthening the results by conducting more in-depth empirical future research, which was beyond the scope of this study.
Item Type:Essay (Bachelor)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:International Business Administration BSc (50952)
Link to this item:https://purl.utwente.nl/essays/86528
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