[pt] A degradação de paisagens em diferentes escalas espaciais e temporais têm ameaçado a vida humana e não humana na Terra. O conceito dos serviços ecossistêmicos (SE) surge para contribuir na transformação desse cenário, buscando promover a gestão sustentável de paisagens. Diversas estruturas conceituais sobre os SE foram desenvolvidas nos últimos anos. Contudo, a definição de serviços do solo foi pouco discutida, bem como o reconhecimento do amplo papel desse recurso na prestação de serviços essenciais à vida humana. A apropriação deste conceito é ainda menos frequente em pesquisas nos países da região tropical, devido ao baixo número de estudos, projetos e iniciativas dedicadas ao tema, quando comparados com a região temperada. Essa situação coloca importantes domínios biogeográficos, como a Mata Atlântica, em maiores dificuldades de transformar o atual cenário de degradação e recuperar sua biodiversidade. Nesse contexto, este estudo busca aprofundar a discussão sobre o papel dos solos como provedores de SE, com foco na região tropical, além de aplicar métodos de avaliação de tais serviços em uma área de restauração ecológica na região da Mata Atlântica Brasileira. Para isso, se avaliou e discutiu como os solos foram relatados e percebidos ao longo do tempo, sua relação com o conceito de paisagem e como são vistos nas estruturas de SE. Ainda, este trabalho esclarece e diferencia o conceito de SE do solo de outros conceitos associados, tais como, propriedade, processo e função do solo, e também a sua relação com os Objetivos para o Desenvolvimento Sustentável. Em seguida, realizou-se uma revisão sistemática para avaliar o estado da arte dos SE do solo em regiões tropicais. Por fim, avaliou-se o efeito de diferentes técnicas no plantio de mudas para a recuperação ambiental e sua consequente influência na qualidade do solo e provisão do serviço de estoque de carbono, em uma região tropical brasileira dentro do domínio Mata Atlântica. Além disso, o SE de estoque de carbono foi valorado. Uma estrutura conceitual atualizada foi desenvolvida, sintetizando os SE do solo e sua relação com os Objetivos para o Desenvolvimento Sustentável, útil à academia e aos tomadores de decisão. Além disso, os resultados demonstraram baixo número de publicações e uma grande lacuna de conhecimento referente às abordagens de SE do solo na região tropical. Com relação às técnicas de plantio analisadas, observou-se que mesmo com a baixa sobrevivência das plântulas, o manejo com o plantio das mudas apresentou efeito positivo para a qualidade do solo, ao longo de quatros anos. Essas mudanças podem gerar benefícios ambientais e econômicos aos proprietários, considerando o fortalecimento de um mercado de carbono no país. Este trabalho preenche algumas lacunas de conhecimento relacionadas à temática dos SE do solo na região tropical e oferece informações úteis para a gestão sustentável de paisagens. / [en] Landscapes degradation at different spatial and temporal scales have threatened human and non-human life on Earth. The Ecosystem Services (ES) concept and framework appears to contribute to the transformation of this scenario, seeking to promote the sustainable management of landscapes. Several conceptual frameworks on ES have been developed in recent years. However, the definition of soil services was little discussed and the recognition of the broad role of this resource in the provision of essential services to human life. The appropriation of this concept is even less frequent in research in the countries of the tropical region due to the low number of studies, projects and initiatives dedicated to the theme compared to the temperate region. This situation places important biogeographic domains, such as the Atlantic Forest, in greater difficulties in transforming the current degradation scenario and recovering its biodiversity. In this context, this study seeks to deepen the discussion on the role of soils as providers of ES, focusing on the tropical region and applying methods of evaluation of such services in an ecological restoration area in the Brazilian Atlantic Forest region. We evaluated and discussed how soils were reported and perceived over time, their relationship with the concept of landscape and how they are seen in ES structures. Furthermore, this work clarifies and differentiates the concept of soil ES from other associated concepts, such as soil property, process and function, and its relationship with the Sustainable Development Goals. Then, a systematic review was carried out to assess the state of the art of of soil ES in tropical regions. Finally, the effect of different techniques in planting seedlings for environmental recovery and their consequent influence on soil quality and provision of carbon stock service in a Brazilian tropical region within the Atlantic Forest domain was evaluated. In addition, the valuation of the carbon stock service was done. An updated conceptual framework was developed, synthesizing the soil ES and their relationship with the Sustainable Development Goals, useful to academia and decision-makers. In addition, the results showed a low number of publications and a large knowledge gap regarding soil ES approaches in the tropical region. Regarding the planting techniques analyzed, it was observed that even with the low survival of the seedlings, the management with the planting of seedlings had a positive effect on soil quality over four years. These changes can generate environmental and economic benefits for the owners, considering strengthening a carbon market in the country. This work fills in some knowledge gaps related to the soil ES theme in the tropical region and offers helpful information for the sustainable management of landscapes.

Purpose: The study aims to examine how real estate companies have implemented, and how they report on, ther work with the 2030 Agenda and the SDGs in their sustainability report. Theory: The study is based on the theory of legitimacy, the stakeholder theory, the signal theory and the neo-institutional theory. Method: The study was conducted with a qualitative method through content analysis of companies’ sustainability reports. The study adopted a deductive approach by building on previous research. The sample consisted of Swedish listed real estate companies that report according to GRI. The measurement of implementation was based on Schramades 4 phases of implementation. Result: 100% of the companies studied have implemented the SDGs in their sustainability report. The majority report their work only in the sustainability section. The average phase of implementation the companies are in is 2.7 out of 4. All companies prioritized goal 7 closely followed by goal 11 and 8. The companies reported on average 8,3 of the SDGs. Conclusion: The companies have an interest in presenting their work with the SDGs, but they are not fully implemented in the companies sustainability reports. As the majority of the companies are in phase 2, where they only include Agenda 2030 and the SDGs in their accounts and do not report measurably on their contribution, this indicated that there is a greater interest in making stakeholders and society happy and seem legitimate than t actually contribute to fulfillment, The study’s conclusions support previous research and contribute to the confirmation of the signal theory.

Food security and eutrophication are two issues proven to have severe impacts on both humanity and the environment. This study suggests improving the local food security by utilizing phosphorus and nitrogen, available in severe eutrophic small lakes, in local food production, thus turning eutrophication from a problem into a resource. The study theoretically experiments the possibility of using eutrophic water in a greenhouse, where hydroponics is used as a cultivation method. The eutrophic water is pumped from the lake into the greenhouse, and then to the hydroponic system, which is expected to remediate the water, returning clean water to the lake. The objective of this process is to phytoremediate eutrophic water and simultaneously, produce edible commercial plants. Finding the best matching lake and plant nitrogen to phosphorus (N:P) ratio, is of key importance to optimize the remediation process. Based on data from a literature review, edible plants N:P ratios are found lower than typical lake N:P ratios, suggesting that, in some cases, edible plants in the hydroponic system would require additional nutrients to grow optimally. Finding the best matching lake and plant N:P ratio is thought to optimize the remediation process. Matching the lake and plant N:P ratio was conducted in Python.

Purpose: The pursuance of the sustainable development goals, introduced by the United Nations in2015, is of absolute necessity to build a sustainable future. Resilience-based crisis management helps tosustain an organisation and pursue its goal during crises. The aim of this research was to explore thestatus quo of resilience-based crisis management within public primary- and secondary schools in theNetherlands during school closures due to the COVID-19 pandemic. Furthermore, the aim was todiscover which measures were in place to safeguard the provision of SDG 4. The exploration took placeto observe the adaptation capabilities within the educational sector, which could safeguard the provisionof SDG 4. Methodology: The aim was pursued by a qualitative approach. 17 semi-structured interviews with 18people were conducted during the time of the immediate Coronavirus crisis. All interviewees heldpositions within the crisis management of primary- and secondary schools in the Netherlands. Theinterviews were then analysed by the two researchers using thematic content analysis. Results: The results suggest that:(a) Crisis management structures in the schools foster resilience, yet, leave room for improvement;(b) Crisis management processes to foster resilience are present in the schools, however, the extentvaries and especially the pre-crisis actions were limited;(c) The sustainable development goals, especially the content of SDG 4, are little known in the schools;(d) Actions and measures to provide equitable and qualitative education during the temporary schoolclosures are in place. Implications: This research adds to the young field of crisis management within schools during schoolclosures as well as the provision of SDG 4 during crises through resilience-based crisis management.Since this research is of exploratory nature, many future research opportunities derive from this research.Furthermore, it discovered the strengths and challenges of the Dutch primary and secondary educationsector and gives room for development through education on SDG 4 and resilience-based crisismanagement.

The purpose of this thesis is to explore a local organization’s adoption of global sustainability policy, in terms of the Sustainable Development Goals (SDGs) of the 2030 Agenda for Sustainable Development. The Agenda is a response to global sustainability challenges which require action by international cooperation and actors on all levels. For such a policy to fulfill its purpose, means of implementation must be ensured. This study aims to answer both why and how a small organization located in Malmö, Sweden, has adopted the Sustainable Development Goals, and what it implies for its operations. More specifically, the focus is on the perceptions of people involved in the selected case organization. These perceptions have been captured by interviews. In addition to the interviews, the case data also consists of a document that directs parts of the organization’s operations. Furthermore, to connect the global and local levels, the case data is supplemented with the 2030 Agenda. By conducting a thematic analysis, our main findings indicate that the SDGs are adoptable to a local organization, but that their main function seems to be to frame and legitimize already existing activities in a context of sustainable development.

This dissertation examines the state of development of the environmental cost accounting method material flow cost accounting (MFCA). To counter the ever more serious environmental problems such as resource depletion and climate change, environmental management research is searching for solutions on how companies can use the Earth's resources more efficiently. Unlike financial data, resource efficiency data is rarely used for corporate management. Managers have limited attention and specific goals, which is why MFCA links financial data with resource consumption data, making quantities of waste and emissions more visible and controllable. Regardless of its 30-year history, from a theoretical point of view there is no clear picture regarding the accounting method MFCA. While there are some MFCA case studies that demonstrate that MFCA works for its intended purposes, such as detecting inefficiencies, the rather limited number of individual case studies is not sufficient for a general assessment of the method. In addition, practitioners lack a systematic classification of MFCA into categories of conventional accounting methods in order to evaluate the applicability of MFCA in existing accounting systems. Moreover, in spite of a clear exemplification of the accounting method in DIN EN ISO Standard 14051, there is a lack of knowledge about the reasons behind the low diffusion of MFCA in business practice. With this in mind, the dissertation applies the elements of the constructive approach, an approach to solving practical problems, to investigate to what extent MFCA is suitable for addressing the problem, namely the inefficient use of materials in companies, by considering the theoretical connections and contributions as well as the practical relevance and functionality of the MFCA method. To this end, this dissertation examines the relation of MFCA with traditional methods and principles of cost accounting by means of a survey and a literature review. Furthermore, the contribution of MFCA to improving environmental sustainability is explored. Moreover, this dissertation analyzes the practical relevance of MFCA through a meta-synthesis of MFCA case studies. In addition, to better understand the practical functioning of MFCA, the dissertation uses a survey to investigate how MFCA is embedded in the control systems of environmental management which aim to improve and widen the circular economy. The contribution of this dissertation to knowledge about MFCA in theory and practice is diverse. The theoretical classification of MFCA in traditional cost accounting relativizes earlier points of criticism of MFCA and improves the theoretical basis of MFCA. In addition, the meta-synthesis of the case studies enables generalized statements about the ecological and economic effects of MFCA for the first time. Furthermore, the examination of the relationship between MFCA and environmental management control systems in the company reveals the importance of personnel controls in the application of MFCA. In addition, MFCA has been shown to contribute to the Sustainable Development Goals. Based on these findings, researchers and practitioners should be able to better understand the MFCA method and thereby improve the use and diffusion of innovative management instruments such as MFCA. As a result, researchers can contribute to economic and ecological improvements of products and production processes and thus to more sustainable consumption and production, as required in Sustainable Development Goal No. 12.:Summary I Table of Contents III List of Figures IV List of Tables V Abbreviations VI 1 Introduction 1 2 Research articles of the cumulative dissertation 3 2.1 Overview of the research articles 3 2.2 Material flow cost accounting in the light of the conventional cost accounting understanding: attempt at rapprochement (Materialflusskostenrechnung im Lichte eines klassischen Kostenrechnungsverständnisses: Versuch einer Annäherung) (Article 1) 12 2.3 What effects does material flow cost accounting have for companies? Evidence from a case studies analysis (Article 2) 14 2.4 Enhancing the circular economy: Incorporating material flow thinking into business through environmental management control systems (Article 3) 17 2.5 Human needs and Sustainable Development Goals in science and in management accounting (Article 4) 21 3 References 24 Appendix A: Article 1 Appendix B: Article 2 Appendix C: Article 3 Appendix D: Article 4 / Die vorliegende Dissertation untersucht den Entwicklungsstand der Umweltkostenrechnungsmethode Materialflusskostenrechnung (MFKR). Um den immer größer werdenden Umweltproblemen wie Ressourcenverknappung und Klimawandel zu begegnen, sucht die Umweltmanagementforschung nach Lösungen, wie Unternehmen die Ressourcen der Erde effizienter nutzen können. Im Gegensatz zu Finanzdaten werden Daten zur Ressourceneffizienz nur selten für die Unternehmensführung genutzt. Manager haben nur begrenzte Aufmerksamkeit und spezifische Ziele. Deshalb verknüpft MFKR Finanzdaten mit Daten zum Ressourcenverbrauch und macht so Abfallmengen und Emissionen sichtbarer und kontrollierbarer. Ungeachtet ihrer 30-jährigen Geschichte gibt es aus theoretischer Sicht kein klares Bild über die Rechnungslegungsmethode MFKR. Zwar gibt es einige MFKR-Fallstudien, die zeigen, dass MFKR für die beabsichtigten Zwecke funktioniert, z. B. zum Aufspüren von Ineffizienzen, doch reicht die recht begrenzte Zahl von Einzelfallstudien nicht für eine allgemeine Bewertung der Methode aus. Darüber hinaus fehlt den Praktikern eine systematische Einordnung der MFKR in die Kategorien der herkömmlichen Rechnungslegungsmethoden, um die Anwendbarkeit der MFKR in bestehenden Rechnungslegungssystemen zu bewerten. Darüber hinaus fehlt es trotz einer eindeutigen Veranschaulichung der Rechnungslegungsmethode in der DIN EN ISO-Norm 14051 an Wissen über die Gründe für die geringe Verbreitung der MFKR in der betrieblichen Praxis. Vor diesem Hintergrund untersucht die Dissertation mit den Elementen des konstruktiven Ansatzes, einem Ansatz zur Lösung praktischer Probleme, inwieweit die MFKR geeignet ist, das Problem des ineffizienten Materialeinsatzes in Unternehmen zu adressieren, indem sie die theoretischen Zusammenhänge und Beiträge sowie die praktische Relevanz und Funktionalität der MFKR-Methode berücksichtigt. Zu diesem Zweck wird in dieser Dissertation das Verhältnis der MFKR zu den traditionellen Methoden und Prinzipien der Kostenrechnung mittels einer Umfrage und einer Literaturübersicht untersucht. Außerdem wird der Beitrag der MFKR zur Verbesserung der ökologischen Nachhaltigkeit untersucht. Darüber hinaus wird in dieser Arbeit die praktische Relevanz von MFKR durch eine Metasynthese von MFKR-Fallstudien analysiert. Um die praktische Funktionsweise der MFKR besser zu verstehen, wird in der Dissertation außerdem anhand einer Umfrage untersucht, wie die MFKR in die Kontrollsysteme des Umweltmanagements eingebettet ist, die auf die Verbesserung und Ausweitung der Kreislaufwirtschaft abzielen. Der Beitrag dieser Dissertation zum Wissen über MFKR in Theorie und Praxis ist vielfältig. Die theoretische Einordnung der MFKR in die traditionelle Kostenrechnung relativiert frühere Kritikpunkte an der MFKR und verbessert die theoretischen Grundlagen der MFKR. Darüber hinaus ermöglicht die Meta-Synthese der Fallstudien erstmals generalisierte Aussagen über die ökologischen und ökonomischen Auswirkungen von MFKR. Die Untersuchung des Zusammenhangs zwischen MFKR und Umweltmanagement-Kontrollsystemen im Unternehmen zeigt zudem die Bedeutung von Personalkontrollen bei der Anwendung von MFKR. Darüber hinaus hat sich gezeigt, dass MFKR einen Beitrag zu den Zielen der nachhaltigen Entwicklung leisten. Auf der Grundlage dieser Erkenntnisse sollten Forscher und Praktiker in der Lage sein, die MFKR-Methode besser zu verstehen und dadurch die Anwendung und Verbreitung innovativer Managementinstrumente wie MFKR zu verbessern. Auf diese Weise können Forscher zu ökonomischen und ökologischen Verbesserungen von Produkten und Produktionsprozessen und damit zu nachhaltigerem Konsum und nachhaltigerer Produktion beitragen, wie dies im Ziel Nr. 12 für nachhaltige Entwicklung (Sustainable Development Goals) gefordert wird.:Summary I Table of Contents III List of Figures IV List of Tables V Abbreviations VI 1 Introduction 1 2 Research articles of the cumulative dissertation 3 2.1 Overview of the research articles 3 2.2 Material flow cost accounting in the light of the conventional cost accounting understanding: attempt at rapprochement (Materialflusskostenrechnung im Lichte eines klassischen Kostenrechnungsverständnisses: Versuch einer Annäherung) (Article 1) 12 2.3 What effects does material flow cost accounting have for companies? Evidence from a case studies analysis (Article 2) 14 2.4 Enhancing the circular economy: Incorporating material flow thinking into business through environmental management control systems (Article 3) 17 2.5 Human needs and Sustainable Development Goals in science and in management accounting (Article 4) 21 3 References 24 Appendix A: Article 1 Appendix B: Article 2 Appendix C: Article 3 Appendix D: Article 4

Efforts towards sustainable urban areas are fundamental for the attainment of the Sustainable Development Goals [SDGs], embodied in goal 11 of sustainable cities and communities. Sustainable urban development requires the goals to be localized and operationalized to the applied areas needs and prerequisites. Localization and operationalization of the goals has, however, proved to be difficult in a local setting. In relation, Neighbourhood Sustainability Assessment [NSA] tools are found to provide directives, metrics and indicators of community sustainability assessments, possibly appliable to provide guidance for local governance to operationalize the SDGs. This degree project aims to evaluate the possibility of SDG.11 attainment and policy operationalization at a local level through the use of an established NSA-tool, BREEAM-C. To do so, this degree project use deductive thematic analysis, with SDG.11 targets as analytical framework, to evaluate connectivity to SDG.11 of local policy documents stated to direct efforts of SDG.11 implementation and the selected NSA-tool manual. Further, a composite index of NSA-tool indicators, ranked and adapted to local intentions, is developed through an analytical hierarchy process. Overall strong connections, though variable, to SDG.11 are found for both municipal and NSA-tool intentions of urban development as well as between municipal and NSA-tool intentions. The proposed composite index for SDG.11 implementation is deemed to adequately answer to municipal intentions of SDG.11 implementation.

I Sverige finns det ungefär 2 100 vattenkraftverk som står för ca 40 % av Sveriges elproduktion.Ungefär 1 700 av dem är småskaliga vattenkraftverk och utgör 2,1 % av vattenkraftens elproduktion.Vattenkraften har negativa ekologiska konsekvenser på vattendragets konnektivitet vilket skaparproblem för den biologiska mångfalden. Tyresån vattensystem ligger i Stockholms län och är reglerat.Vattensystemet har tre vandringshinder, inklusive ett småskaligt vattenkraftverk – Uddby kvarn,vilket medför att vattensystemet har en dålig ekologisk status utifrån konnektivitet. Syftet medrapporten är att sammanställa de nyttor och problem som finns kopplade till den småskaligavattenkraften i Sverige och utifrån detta ta reda på vilka av FN:s globala hållbarhetsmål som påverkasav den småskaliga vattenkraftens verksamhet. För att undersöka det genomförs en litteraturstudiesamt en fallstudie, med inslag av intervjuer från sakkunniga informanter, som fokuserar på Tyresånsvattensystem. Platsbesök har även förekommit vid två tillfällen. De värden som är kopplade till småskalig vattenkraft är betydelsen för elsystemet, ekologiskaeffekter samt sociala och kulturella värden. I nedre Tyresån finns de tre strömmarnaFollbrinksströmmen, Nyfors och Uddby kvarn som alla är reglerade på olika sätt. Uddby kvarnlevererar el till ungefär 500 hushåll. Utifrån intervjuerna är närheten till höga naturvärden samt högakulturvärden positivt i Tyresån och bör behållas. Tyresåns ekologiska status utifrån konnektivitet ochfisk är dålig samt näringsämnen och bottenfaunan är måttlig. De åtgärder som tas upp för förbättradkonnektivitet är inlöp, anpassad reglering, återställning i Nyfors, biotopvård i Follbrinksströmmen,fingaller och uppsamling av ål. Sex globala hållbarhetsmål har tagits fram som går att koppla tillTyresåns vattensystem. Målkonflikter och synergier diskuteras, likaså ekologiska effekter kontra elproduktion och betydelsenav den småskaliga vattenkraften i Sverige. Den åtgärd som skulle gynna alla globala målen förTyresån är en återställning i Nyfors. Det finns även synergier mellan de globala målen rent vatten ochekologisk mångfald samt hållbar energi och bekämpa klimatförändringarna. Den störstamålkonflikten mellan de globala målen hållbar energi för alla och ekosystem och biologisk mångfald. / In Sweden, there are approximately 2 100 hydropower plants, which account for about 40 % ofSweden's electricity. Approximately 1 700 of them are small-scale hydropower plants and constitute2,1 % of the hydroelectric power generation. Hydroelectric power has negative ecologicalconsequences on the water's connectivity, which creates problems for biodiversity. Tyresån islocated in Stockholm County and is regulated. The water system has three migratory obstacles,including a small-scale hydropower plant - Uddby kvarn, which means that the water system has apoor ecological status based on connectivity. The aim of the report is to compile the benefits andproblems associated with the small-scale hydropower in Sweden and investigate which of the UN'ssustainable development goals that are affected by the small-scale hydropower. A literature study isconducted along with a case study which focus on Tyresån’s water system where two interviews andtwo site visits has been carried out. The values linked to small-scale hydropower are the importance for the electricity system, ecologicaleffects as well as social and cultural values. In the lower Tyresån there are the three streamsFollbrinksströmmen, Nyfors and Uddby kvarn which are all regulated in different ways. Uddby kvarnsupplies electricity to approximately 500 households. Based on the interviews, the proximity tonature and high cultural values are positive in Tyresån and should be sustained. Tyresån's ecologicalstatus is poor, due to lack of connectivity, fish, nutrients and bottom fauna. The actions suggested forimproved connectivity are inlets, custom regulation, restoration in Nyfors, biotope care inFollbrinksströmmen, grid and collection of eels. Six sustainable development goals can be linked tothe Tyresån water system. Conflicts and synergies are discussed. The main conflict is between ecological effects versuselectricity production and the importance of small-scale hydropower in Sweden. The action thatwould benefit all sustainable development goals for Tyresån is a restoration in Nyfors. There are alsosynergies between the sustainable development goals of clean water and sanitation and life on land,as well as affordable and clean energy and climate action. The largest conflict between thesustainable development goals related to small scale hydro power are affordable and clean energyand life on land.

This master’s thesis explores the case of sustainable entrepreneurs in Malmö to examine how they perceive themselves and their situation compared to the social imagination of how the Sustainable Development Goals (SDGs) are connected to entrepreneurship. The case study follows a hermeneutic approach intending to generate a deeper understanding of the subjective realities of sustainable entrepreneurs in an interpretative dialogue between the preunderstanding of the phenomenon based on three theoretical aspects of identity work that are considered important in contemporary identity research (power relations, authenticity, identity economics) and the understanding of the phenomenon based on empirical text collected in interviews. The more profound comprehension of the participants’ situation simultaneously creates knowledge about the specific context, which reveals the relationship between the individual and their social environment and implications for the identity of sustainable entrepreneurs and their behaviour. As a result, the findings contribute to the overall development of identity work research and with insights into the perceived realities of sustainable entrepreneurs in the discourse about their role in the SDGs and whether they have the capabilities to be the spearheads of sustainable development as proclaimed by the United Nations. The findings of the case study build a foundation to argue that sustainable entrepreneurs have the potential to become the drivers for sustainable development due to the compatibility of societal challenges with their interpretation of entrepreneurship and their commitment to sustainable practices based on their set of self-values which is required to satisfy their need for authenticity. However, the material limitations of modern social systems impede the performance of their full potential as agents of sustainable development. As a consequence, sustainable entrepreneurs expand their set of self-values to enable the adoption of identities that allow them to access required resources in society to realise the identity they perceive to possess.

Sustainable Development Goals (SDG) localization is a growing concept in environmentalgovernance, with a focus on transferring global goals to local governments. A process underlyinga decentralized and multi-governance approach by involving local stakeholders in the policycycle. According to recent studies, localization has the potential of accelerating Agenda 2030 inthree steps; awareness-raising, implementation, and monitoring. Yet, after more than two years ofliving in a global Covid-19 pandemic, societies have changed, and foremost politics. New policyinstruments (lockdowns, masks, social distancing), economic decline, and new political prioritieshave all emerged from the pandemic. The question remaining is: How has the pandemic affectedlocalization and ultimately Agenda 2030? What are the institutional changes deriving fromCovid-19? And is it a positive or negative development for achieving Agenda 2030?On the 9th of February, 2022, the national Covid-19 restrictions in Sweden were uplifted and theaim of this research is to analyze the research puzzle of localization and the pandemic byconducting ten in-depth interviews with policy-practitioners in Swedish municipalities. Theresearch will derive from a critical fantasy theory encapturing rule-following and social practicesamong the practitioners, the forces and factors contributing to the maintainence, reformation, andcontestation of political discourses. The “inside perspective” of SDG localization offered aglimpse of routinized social pracitices and political discourses characterized by politicaltraditionalism, departmental silos, and “island solutions”. New emerging governance innovationsshowcase a step towards E-governance and centralized models for cross-municipal cooperation.Ultimately, offering a glimpse of what the future of SDG localization in Sweden could look like