Supreme Audit Institutions Promoting the Sustainable Development Goals: A Subnational Case Study From Brazil

ABSTRACT This study investigates how subnational Supreme Audit Institutions (SAIs) can promote the Sustainable Development Goals (SDGs), focusing on the Court of Accounts of Espírito Santo (TCEES) in Brazil. Using an action‐research approach, the study integrates a literature review, document analysis, and a focus group with TCEES staff. The Theory of Constraints (TOC) is applied to identify systemic barriers and design targeted improvement strategies. The findings reveal critical challenges such as data limitations, lack of strategic prioritization, and uncertainty around the SAI's role in promoting SDGs. The main constraint identified is the absence of clear institutional guidelines for integrating the 2030 Agenda. In response, the study proposes actionable strategies including the development of internal policies, enhanced technical capacity, improved measurement tools, and stronger institutional culture aligned with sustainability. The research offers practical guidance for subnational SAIs seeking to contribute more effectively to sustainable governance and highlights opportunities for further investigation, including comparative studies and the use of emerging technologies in SDG‐related auditing.