Table A2 Analysis notes of strategic... | Emerald Publishing

Table A2

Analysis notes of strategic documents' consideration of sustainability and SDGs; and VLR’s structure in each city

	Document
City	Strategy 2022–2025	Budget 2023	Financial statements 2021 (FS, 2021); consider earlier strategy period	Financial statements 2022 (FS, 2022); consider strategy 2022–2025	Voluntary local review (VLR)
Espoo	“The Espoo story” presented by the City Council on October 25, 2021. “The Espoo story” concept was used also in the earlier strategy period. 13 pages. One of the three stated values is “Espoo is a responsible forerunner,” and its elaboration includes the statement that “We develop Espoo economically, ecologically, socially, and culturally sustainably.” (p. 1) Six of the seven strategic goals of the City Council mention and consider some aspect(s) of sustainability. As part of the fifth goal, it is stated that “Espoo achieves the UN Sustainable Development Goals (SDGs) as a forerunner and develops and distributes sustainable development expertise in national and international urban networks.” (p. 4) As part of “Cross-sectional policy programs,” there is the “Sustainable Espoo” policy program, which mentions that it “strengthens all aspects of sustainable development in the operations of the entire city group and creates solutions for achieving the UN Sustainable Development Goals (SDGs) in Espoo and other cities.” (p. 6) As an appendix, there is a story section that briefly recaps the history of the city, presents the current state and visualizes the future of the city according to the City Strategy. The section’s headline is “Espoo – Europe’s most sustainable city,” and the text mentions sustainability multiple times. (pp. 8–13) No specific goals or indicators are presented in the City Strategy document	Sustainability is mentioned multiple times. There is a “Financially sustainable Espoo” program (pp. 23–48) which aims at balancing the spending and income of the city proactively. While sustainability is considered from many perspectives and commitment to SDGs is stated multiple times, most of the mentions to “sustainability” are in this program or refer to it. The City Strategy document is cited in full (pp. 3–16). Strategic indicators (pp. 17–21) are divided under the seven strategic goals and they are sustainability-oriented. Four of the nine City Group subsidiaries have a goal considering sustainability (pp. 88–92). All three administrative branches mention sustainability in the meaning we consider in this study. All units reflect on the “Financially sustainable Espoo” program, and some of them mention or consider sustainability in the meaning we consider in this study. (pp. 93–214)	Most of the mentions of sustainability consider the financial balance of the city and/or the “Financially sustainable Espoo” program. When considering the program, the annual report starts with “The goal of the Espoo story is the economically, socially, ecologically, and culturally sustainable growth of the city.” (p. 18) The annual report also has a section “Carbon-neutral and sustainable Espoo is made together,” (pp. 25–26) which mentions the city’s carbon neutrality goal of 2030 and pursuing the role of forerunner in achieving the UN SDGs. Five of the eleven city group subsidiaries have a goal considering sustainability (pp. 68–85). In considering the progression of City Strategy through cross-sectional programs, it is stated that “The programs also implemented the UN Sustainable Development Goals (SDGs).” (p. 94) The city-level strategic indicators are presented by the administrative branch, and they are finance-, productivity-, and efficiency-oriented (pp. 100–131). Considering the operational economy, two of the four administrative branches consider sustainability, while all of them consider the “Financially sustainable Espoo” program (pp. 132–189)	Sustainability is clearly more emphasized in the annual report than in FS 2021. At the beginning, it is emphasized that Espoo was assessed as the most sustainable city in Europe a few years back and that succeeding in building a sustainable Espoo in the future requires working together with citizens, companies, schools, and universities (p. 2). The heading of the section mentioning the UN SDGs is changed to “Working together to address the challenges of sustainable development.” (p. 23) There are similar considerations of the “Financially sustainable Espoo” program as in FS 2021. Six of the eleven city group subsidiaries have a goal considering sustainability (pp. 63–74). Unlike in FS 2021, the city-level strategic indicators are presented on a general level, as they were in the strategy document and in the budget for 2023, and they are also clearly more sustainability oriented than in FS 2021 (pp. 82–119). Considering the operational economy, three of the four administrative branches consider sustainability, while all of them consider the “Financially sustainable Espoo” program (pp. 132–189)	Published in 2020. 237 pages. Structure. Section 1 “Introduction” (pp. 7–17); Section 2 “Leave no one behind” (pp. 18–89); Section 3 “Let’s do it together” (pp. 90–147); Section 4 “Accelerated action” (pp. 148–208); 17 “SDGs in Espoo” (pp. 209–234); “Conclusions” (pp. 235–237). The story is told through the elaboration of themes the city is emphasizing and doing. The related SDGs are visually presented in the appropriate themes and issues. The SDG indicators are presented in a visually attractive manner in their own section from SDG 1 to 17 (pp. 209–234). It is stated that “The work on sustainable development is based on the Espoo STory, which is a City Strategy drafted together with city residents.” (p. 8)
Helsinki	“A Place of Growth” presented by the City Council on October 13, 2021. 64 pages. Sustainability is mentioned multiple times in general and especially in connection with financial or economic issues. The meaning of the word is defined in the preface (p.7): “Helsinki’s future is good when it is based on sustainable growth. Sustainable growth is in harmony with ecological boundary conditions and it creates socially, economically and culturally sustainable welfare. We guide and evaluate the development of Helsinki through UN sustainable development goals.” There are 13 sections in the document that describe 13 strategic goals, of which ten specifically mention the word “sustainability.” In the following are some of the non-economically focused utilizations of the concept. Concerning the goal “Equal and international Helsinki” (p. 30): “Helsinki continues to report on the progress of UN sustainable development goals.” Concerning the goal “Functional and beautiful city” (p. 36): “Through urban planning, the city fosters social, economic and also ecological sustainable development.” Concerning the goal “Smart traffic solutions are the foundation of functional everyday life” (p. 39): “Land use is developed in a way that enables the arrangement of traffic in an economically, socially and ecologically sustainable manner.” In addition, there is a mention of bringing forward the aim of the Carbon Neutral Helsinki (“Hiilineutraali Helsinki”, i.e. “HNH”) policy program to 2030 from 2035 (p. 23). No specific indicators are presented in the City Strategy document. Instead, it is stated that these are presented in the annual reports of the administrative branches and subsidiaries and that these will be revised for longitudinal comparability (p. 62)	Sustainability, as a word, is mentioned multiple times in general and especially in connection with financial or economic issues and goals. In the section concerning the City Strategy (pp. 21–40), the City Strategy is summarized, and it is mentioned that Helsinki will continue reporting on UN sustainable development goals (p. 31). Strategic indicators are presented as part of the elaboration of the administrative branches (pp. 77–260). One of the four administrative branches of the City, the branch of urban environment, explicitly mentions sustainability in an other than economic way. It could be interpreted that there are sustainability-related indicators in other branches too, although they are not sustainability framed (pp. 77–260). All subsidiaries have a carbon neutrality goal in connection with the “carbon neutral Helsinki” policy program (pp. 51–58)	No mention of SDGs. In other than economic connections, sustainability is mentioned as a goal and for the City’s construction services under the branch of central administration (p. 71) and in the branch of urban environment (p. 84). Thus, two of the five administrative branches consider sustainability (pp. 56–110). Ecological sustainability is a mentioned and monitored strategic goal for all the 26 City Group subsidiaries, and they are connected to the Carbon Neutral Helsinki (“Hiilineutraali Helsinki”, i.e. “HNH”) policy program (pp. 36–45)	No mention of SDGs. In other than economic connections, sustainability is mentioned as a goal in the branch of education (pp. 83–84) and in the branch of urban environment (p. 92). That is, two of the five administrative branches consider sustainability (pp. 60–117). In ownership steering, although ecological sustainability is not mentioned, similar strategic goals and monitoring concerning carbon neutrality are in place for 23 of the 25 City Group subsidiaries, as in FS 2021	Published in 2019 (79 pages with attachments Part 1, 20 pages and Part 2, 33 pages) and in 2021 (62 pages). Structure, VLR 2019. “Introduction” (pp. 2–6); “Relations of City Strategy and SDGs” (pp. 7–13); SDG4 (pp. 14–21); SDG8 (pp. 22–35); SDG10 (pp. 36–51); SDG13 (pp. 52–61); SDG16 (pp. 62–74); “Summary and conclusions” (pp. 75–79). Part 1: Presentation of City Strategy goals and their connections to SDGs. Part 2: Presentation of SDGs, from 1 to 16, and the city’s situation through SDG indicators. Structure, VLR 2021. Section 1 “Helsinki and Agenda 2030” (pp. 7–16); Section 2 “Environment” (pp. 17–24); Section 3 “People” (pp. 25–42); Section 4 “Economy” (pp. 43–57); Section 5 “Summary of indicators” (pp. 58–59); Section 6 “Summary of the sustainable development report” (p. 60); Section 7 “Report assessment by the UN Youths of Helsinki” (pp. 61–62)
Oulu	“Culture-climate change NOW!” presented by the City Council on January 31, 2022. 33 pages. Sustainability is specifically mentioned in three of the six strategic goals or their elaboration: 1) carbon neutrality, 2) education and culture, 3) sustainable services and employment (pp. 2–3). Also, the strategy presents three core values of the city and one of them is “responsibility,” which is presented in connection with enabling choices for future generations (p. 4). Strategic indicators are presented (pp. 5–18). The three specifically sustainability-oriented strategic goals include 44 sustainability-oriented indicators concerning the theme: carbon neutrality 14 indicators (pp. 10–11), education and culture 11 indicators (pp. 12–13) and sustainable services and employment 19 indicators (pp. 16–18). While some of these indicators can be considered as common indicators for municipalities, many of them offer a novel sustainability-oriented perspective. Also, it could be argued that many indicators in the other strategic goals' points are also sustainability-oriented. One of these indicators is to deploy “sustainable development reporting” for the city (pp. 17; 31), which is further elaborated in the FS 2022 document to mean UN SDG reporting. Later in the document, all strategic indicators, their current state, and the goals set for them are presented (pp. 19–32)	Sustainability, as a word, is mentioned multiple times in general and mostly in connection with non-financial perspectives. The City Strategy 2022–2025 (“Culture-climate change NOW!”) and its goals and indicators are presented in their own section, “Strategic steering” (pp. 21–56). These include the strategic indicator concerning the deployment of sustainable development reporting (p. 36). Four of the five administrative branches mention sustainability (pp. 90–139). The operational goals of the subsidiaries are not elaborated in the budget document (p. 219)	No mention of SDGs. Sustainability, as a word, is mentioned multiple times, mostly connected to policies or programs and to set goals. In the section concerning the City Strategy (2018–2022 “Brilliant Oulu”; pp. 85–100), concerning one of the three strategic goals, it is mentioned that growth is done sustainably with reference to fostering ecological traffic and by achieving carbon neutrality by 2040 (p. 85). In addition, in “Oulu’s way to act” (p. 86), it is emphasized that “We arrange services in an economically, socially and ecologically sustainable manner.” There are multiple (13) strategic indicators that mention “sustainability” (p. 87: 1; p. 90: 1; p. 92: 1; p. 98: 3; p. 158: 1; p. 261: 2; p. 296: 2; p. 311: 1; p. 352: 1). Four of the five administrative branches mention sustainability (pp. 113–162). Only the financial goals of the subsidiaries are presented and there are no mentions of sustainability (pp. 419–436). There are some sustainability-related issues discussed, but they are considered specifically from a financial or profit view (e.g. pp. 419–423)	Sustainability, as a word, is mentioned multiple times, mostly connected to policies or programs and to set goals. The state of fulfilment of the strategic indicator to deploy sustainable development reporting for the city is “Development of reporting in progress. The evaluation of the city’s activities in relation to the implementation of the UN Sustainable Development Goals has been developed and piloted. Development of the environmental budget started, involved in the Ministry of the Environment pilot project.” (p. 103) In the section concerning the City Strategy (2022–2025 “Culture-climate change NOW!”), the six strategic focal points are presented (pp. 79–80) and all strategic indicators are presented (pp. 81–104; 105–118). Four of the five administrative branches mention sustainability (pp. 130–179). Only the financial goals of the subsidiaries are presented and there are no mentions of sustainability (pp. 425–450)	No VLR report published. However, Oulu publishes the “Kestävän kehityksen katsaus” (“sustainable development review”) sustainability monitoring report on SDG issues. This report has been published in 2021, 2022 and 2023. The monitoring report is based on the Mayor’s Indicators connected with SDGs, and it reports the trends on the indicators as well as the state of the indicators in Oulu. The report form has been a standard 15 pages each year, and it has contained identical content with only the values in the indicator measures changing. SDGs 1–16 are considered – i.e. SDG 17 is not considered
Tampere	“The City of Action” presented by the City Council on November 15, 2011. 23 pages. One-page Mayor’s preface mentions sustainability five times (p. 2): there is a demand for sustainable transition, “Tampere takes responsibility for a sustainable future”; Tampere intends to make the making of sustainable choices easy; the aim to achieve Agenda 2030 SDGs has paved the way for the preparation of the City Strategy; and “Let’s work together to make a sustainable and boldly forward-looking city of action.” The statement of the strategic vision (p. 3) ends with “People have come to Tampere from so many places. Competence, expertise and new ideas have met on the shores of the Tammerkoski Rapids. In the City of Action, a sustainable future is being built with this know-how.” One of the four strategic goals, “Carbon-neutral action,” specifically mentions sustainability. However, the strategic goals can be interpreted as sustainability-oriented and the page presenting the strategic goals includes a visual presentation of ten SDGs (p. 4). Each strategic goals' indicators can be interpreted to include some sustainability perspectives (pp. 5–20), which is further confirmed in the budget 2023 document. There is one page devoted to present UN Agenda 2030 and SDGs, the role of cities in achieving the SDGs, and the city’s strategic commitment to achieving especially the specified ten SDGs. In addition, “The Tampere City Group promotes the Agenda 2030 goals as a whole through a strategic management system. The city openly evaluates, reports and communicates its actions that build a more sustainable future.” (p. 22)	In the preface, sustainability is mentioned in connection with financial sustainability and “sustainable growth” (pp. 3–4). The strategic management system of the city is presented in connection with UN SDGs and regulatory requirements (p. 29). The section concerning strategic focal points' indicators states that “The table on pages 30–37 presents the targets prepared on the basis of the priorities for 2023. After each table, the UN Sustainable Development Goals (SDGs) specifically promoted by this priority are highlighted.” (p. 30) This is visually done. Three of the four administrative branches mention sustainability (pp. 55–97). Concerning ownership steering, it is stated that during 2023, each subsidiarity is required to make a carbon-neutrality plan and to recognize the central SDGs that their operations concern (p. 126)	No mention of SDGs. Annual report mentions the foundation of a new committee with the task of giving statements concerning the city’s traffic system issues, including sustainability (p. 13). A mention of making a program in 2022 to ensure the financial sustainability of the city (p. 19). A section on “Environmental and climate factors” considers sustainability especially from the aspects of sustainable traffic forms and city structure, energy production and consumption, consumption and material economy and carbon neutrality (p. 26). There is a presentation on the climate budget, i.e. the realized and planned progress of the city’s carbon emissions, and the realized and planned activities concerning the city’s carbon-neutrality road map (pp. 28–30). The strategic indicators are not especially sustainability-framed but include issues such as carbon neutrality (pp. 76–78). Three of the five administrative branches mention sustainability (pp. 85–165). Two of the 16 subsidiaries have a sustainability-oriented goal (pp. 175–178)	No mention of SDGs. Similarly to FS 2021 with similar content, the annual report has a section on “Environmental and climate factors” (p. 25) and climate budget (pp. 27–29). The strategy (2022–2025), its four focal points, and their indicators are presented (pp. 74–76) but, in contrast to the City Strategy and budget 2023 documents, sustainability is mentioned only twice and there is no reference to SDGs. Three of the five administrative branches mention sustainability (pp. 85–158). Two of the 14 subsidiaries have a sustainability-oriented goal (pp. 165–168)	Published in 2022. 72 pages. Structure. “Mayor’s greetings” (p. 3); “Introduction” (p. 4); “The 2030 Agenda in Tampere” (pp. 5–6); “This is Tampere” (pp. 7–9); “Sustainable development goals in Tampere 2022” (pp. 10–70); “Building a sustainable future together” (pp. 71–72). The story is told through SDGs 1–17. In between the SDGs, “case examples” from the city are presented. The case examples are presented to relate to multiple SDGs and these SDGs are presented through the SDG icons. The connection of Agenda 2030 and SDGs to the City Strategy is considered and presented (p. 5). Instead of presenting the specific values of SDG indicators, the indicators and their sources of information and the monitoring method are presented
Turku	“Turku in the 2030s” presented by the City Council on February 14, 2022. 16 pages. One of the five paragraphs in the summary (p. 3) states “In Turku, a meaningful life and a sustainable lifestyle go hand in hand. We do everything in accordance with the principles of sustainable development. Turku will have achieved carbon neutrality in 2029 and will continue its climate work as a leading climate and nature city.” One section (one of the eight strategic goals) is presented as “Sustainable future” (p. 5). It is stated that “The Sustainable Development Goals guide all our activities” (pp. 4; 5), “In the 2030s, we will have achieved the UN Sustainable Development Goals at the urban level” (p. 5), and all 17 SDGs are presented in a picture (p. 5). Three other strategic goals mention sustainability – i.e. all in all, four out of eight. Many of the strategic indicators of the strategic goals seem sustainability-oriented (pp. 13–15). One of the three stated values of the City is “Responsibility and equality,” which is elaborated as follows “We operate in accordance with the principles of sustainable development, and we carry our responsibility for a comfortable and safe living environment and future residents of Turku. We make decisions based on the best available information. Our decision-making is consistent and transparent. We promote communality and equality.” (p 16)	Mayor’s Review (pp. 1–2) has a section “Sustainable Turku,” which starts with “Turku of the future will be built on socially, economically and ecologically sustainable grounds” and elaborates this for one paragraph. Then, one paragraph considers the carbon neutrality aim of 2029 and its financial management (p. 2). “Introduction” presents the City’s strategic goals for 2022–2025 and states that the Mayor’s program guides the city for four years (the usual role of the City Strategy) (p. 3). All five of the Mayor’s program spearhead projects mention sustainability (Appendix 2, pp. 1–22). The strategic goals of the Mayor’s program are framed and oriented to sustainability (pp. 21–24). There is a section devoted to climate goals for 2023–2026 (pp. 25–28). All four administrative branches consider sustainability and have sustainability-oriented goals, and one of the branches mentions the UN SDGs (pp. 41–77). All of the City subsidiaries have at least one sustainability-oriented goal (pp. 85–140)	The annual report considers sustainability in the steering of the city’s finances to a sustainable path (pp. 1; 17), collaborative work toward the 1.5-degree goal (p. 12), sustainable development budgeting (pp. 13–14), and a policy program focusing on the prevention of segregation (p. 15). While there is no explicit mention of SDGs, the report states that “cooperation with the City of Turku’s Sustainable Development Assessment (VLR) work continued.” (p. 15) Strategic operational goals are presented by administrative branches. The goals are mostly operation- and task-focused with finance and productivity indicators. Sustainability is considered by two of the six administrative branches. Only four of the 23 companies considered sustainability from other than a financial perspective: a waste management company (p. 100); a company connecting science and business (p. 107); a wastewater treatment plant (SDGs; p. 120); and two water utilities (pp. 122; 126)	The annual report considers sustainability in terms of long-term financial sustainability (p. 4; 22), carbon neutrality (p. 5), sustainable growth for the whole city (p. 5), the application of the EU taxonomy on the city’s climate budget (p. 19) and sustainable traffic forms (p. 19). The progression of strategic operational goals is presented by administrative branches with information on the setter of the goals: council, board, or Mayor’s program. All five administrative branches can be seen to consider sustainability issues in their goals, while four of them mention sustainability (pp. 59–123). Only two companies considered sustainability from other than a financial perspective, a waste management company (p. 130) and a wastewater treatment plant (SDGs; p. 145) and only the latter specifically mentions sustainability	Published in 2020 (89 pages) and in 2022 (89 pages). Structure, VLR 2020. Section 1 “Opening statement by the Mayor” (pp. 2–3); Section 2 “Summary” (p. 4); Section 3 “Introduction” (p. 5); Section 4 “The City’s Enabling Environment” (pp. 6–7); Section 5 “Implementation of the 2030 Agenda in Turku” (pp. 8–10); Section 6 “Progress on Goals and Targets” (pp. 11–79); Section 7 “Conclusions and next steps” (pp. 80–81); Section 8 “Terms and Abbreviations” (pp. 82–83); Section 9 “Annexes” (pp. 84–89). Structure, VLR 2022. Similar sections 1-5 as in VLR 2020 (pp. 2–23); Section 6 “Cross-cutting goals” (pp. 24–37); Section 7 “Ecological sustainability” (pp. 38–49); Section 8 “Social sustainability” (pp. 50–67); Section 9 “Economic sustainability” (pp. 68–81); Section 10 “Conclusions and further measures” (pp. 82–83); Section 11 “Terminology” (p. 84); Section 12 “Abbreviations” (p. 85); Section 13 “Appendix 1 Turku VLR indicators” (pp. 86–89)
Vantaa	“Vantaa of Innovations” presented by the City Council on January 31, 2022. 48 pages. The vision of the City states that “Brave, easy-going, and cozy Vantaa is a forerunner of sustainability,” and one of the four presented core values is “responsibility,” which “means securing a good life for present and future generations. The preparation and decision-making process takes into account ecological, social, economic, and cultural perspectives.” (p. 7) There are six strategic goals (p. 8) and five of them mention sustainability or responsibility in their qualitative elaboration (pp. 8–39). The indicators are also presented, and many of them measure and/or steer sustainability issues, e.g. social segregation (socio-economic index, p. 25) and carbon neutrality (demand roadmap to carbon neutrality from large subsidiaries in accordance with the city’s roadmap, p. 30). The publication of VLR in 2021 is mentioned, and it will be updated every other year (p. 27). In addition, the city presents five “strategy themes” that are “partly overlapping with strategic goals” but “encompass multiple strategy periods,” and that each strategy theme progresses with its own “strategic programs.” (p. 40) It is mentioned that the city takes UN SDGs into account in its activities (p. 40). It is presented which SDGs each strategic theme considers (pp. 40–41). Connections of the City Strategy and other strategic documents and commitments are presented (p. 44). Strategic documents include sustainability-oriented policy programs, e.g. “Socially sustainable Vantaa” and “Resource wise roadmap.” Commitments include, e.g. the council decision to publish VLR, Vantaa VLR 2021, and the signing of the New York VLR declaration in 2021	No mention of SDGs. Sustainability is mentioned in connection with a general public-sector economic perspective (p. 16), the city’s strategic goals and indicators (pp. 26–41), a city policy program (p. 65), in the general wording of some units' and administrative branches' goals (pp. 89–164), and in the strategic goals and indicators of the city’s subsidiaries (pp. 193–205). Six out of seven administrative branches mention sustainability (pp. 55–164). Goals and indicators of the city’s subsidiaries consider sustainability only from the financial perspective (pp. 193–205)	No mention of SDGs. In the annual report, it is stated that the city has adopted the national code of conduct concerning social responsibility and human rights in procurement (p. 28). The progression of sustainable traffic forms is considered concerning the Council-set binding goals – i.e. strategic goals (pp. 77; 79). These goals consider the earlier strategy period. Sustainability-themed policy programs and their progression are mentioned: sustainable ability to work (p. 95), sustainable energy and climate plan (p. 152). Two of the seven administrative branches mention sustainability. All the presented subsidiaries have a climate responsibility-themed goal (pp. 54–66)	No mention of SDGs. In the annual report, it is emphasized that the coming into force of the city’s new general plan for urban planning paves the way for the city’s sustainable growth for future decades (pp. 2; 24). Sustainability-themed policy programs and their progression are mentioned: sustainable ability to work (p. 27), socially sustainable Vantaa (p. 140). The progression of the Council set binding goals, i.e. strategic goals for the city are considered (p. 79–91). The goals are very similar to earlier period’s goals. They do include, e.g. carbon neutrality by 2030 (p. 87), growth of sustainable traffic forms (p. 87), and as a new addition, the fostering of the circular economy (p. 88). Three of the five administrative branches mention sustainability (pp. 98–170). All the presented subsidiaries have a climate responsibility-themed goal (pp. 56–68)	Published in 2021. 50 pages. Structure. “City Manager’s greetings” (p. 2); “Summary” (p. 4); “Introduction” (p. 5); “Vantaa as a city” (pp. 6–7); “How the report was done” (pp. 8–10); “The progress on SDGs in the city from SDG 1 to 17” (pp. 11–48); “Conclusions” (pp. 48–50). The story is told through SDGs 1–17, with approximately two pages per SDG with text and indicators (with measurements and information in them). The process of VLR reporting is considered and the implementation connections of the City Strategy and strategic programs to SDGs are discussed briefly (pp. 8–9)

	Document
City	Strategy 2022–2025	Budget2023	Financial statements 2021 (FS, 2021); consider earlier strategy period	Financial statements 2022 (FS, 2022); consider strategy 2022–2025	Voluntary local review (VLR)
Espoo	“The Espoo story” presented by the City Council on October 25, 2021. “The Espoo story” concept was used also in the earlier strategy period. 13 pages.One of the three stated values is “Espoo is a responsible forerunner,” and its elaboration includes the statement that “We develop Espoo economically, ecologically, socially, and culturally sustainably.” (p. 1)Six of the seven strategic goals of the City Council mention and consider some aspect(s) of sustainability. As part of the fifth goal, it is stated that “Espoo achieves the UN Sustainable Development Goals (SDGs) as a forerunner and develops and distributes sustainable development expertise in national and international urban networks.” (p. 4)As part of “Cross-sectional policy programs,” there is the “Sustainable Espoo” policy program, which mentions that it “strengthens all aspects of sustainable development in the operations of the entire city group and creates solutions for achieving the UN Sustainable Development Goals (SDGs) in Espoo and other cities.” (p. 6)As an appendix, there is a story section that briefly recaps the history of the city, presents the current state and visualizes the future of the city according to the City Strategy. The section’s headline is “Espoo – Europe’s most sustainable city,” and the text mentions sustainability multiple times. (pp. 8–13)No specific goals or indicators are presented in the City Strategy document	Sustainability is mentioned multiple times. There is a “Financially sustainable Espoo” program (pp. 23–48) which aims at balancing the spending and income of the city proactively. While sustainability is considered from many perspectives and commitment to SDGs is stated multiple times, most of the mentions to “sustainability” are in this program or refer to it. The City Strategy document is cited in full (pp. 3–16). Strategic indicators (pp. 17–21) are divided under the seven strategic goals and they are sustainability-oriented. Four of the nine City Group subsidiaries have a goal considering sustainability (pp. 88–92).All three administrative branches mention sustainability in the meaning we consider in this study. All units reflect on the “Financially sustainable Espoo” program, and some of them mention or consider sustainability in the meaning we consider in this study. (pp. 93–214)	Most of the mentions of sustainability consider the financial balance of the city and/or the “Financially sustainable Espoo” program. When considering the program, the annual report starts with “The goal of the Espoo story is the economically, socially, ecologically, and culturally sustainable growth of the city.” (p. 18) The annual report also has a section “Carbon-neutral and sustainable Espoo is made together,” (pp. 25–26) which mentions the city’s carbon neutrality goal of 2030 and pursuing the role of forerunner in achieving the UN SDGs. Five of the eleven city group subsidiaries have a goal considering sustainability (pp. 68–85). In considering the progression of City Strategy through cross-sectional programs, it is stated that “The programs also implemented the UN Sustainable Development Goals (SDGs).” (p. 94) The city-level strategic indicators are presented by the administrative branch, and they are finance-, productivity-, and efficiency-oriented (pp. 100–131). Considering the operational economy, two of the four administrative branches consider sustainability, while all of them consider the “Financially sustainable Espoo” program (pp. 132–189)	Sustainability is clearly more emphasized in the annual report than in FS 2021. At the beginning, it is emphasized that Espoo was assessed as the most sustainable city in Europe a few years back and that succeeding in building a sustainable Espoo in the future requires working together with citizens, companies, schools, and universities (p. 2). The heading of the section mentioning the UN SDGs is changed to “Working together to address the challenges of sustainable development.” (p. 23) There are similar considerations of the “Financially sustainable Espoo” program as in FS 2021. Six of the eleven city group subsidiaries have a goal considering sustainability (pp. 63–74). Unlike in FS 2021, the city-level strategic indicators are presented on a general level, as they were in the strategy document and in the budget for 2023, and they are also clearly more sustainability oriented than in FS 2021 (pp. 82–119). Considering the operational economy, three of the four administrative branches consider sustainability, while all of them consider the “Financially sustainable Espoo” program (pp. 132–189)	Published in 2020. 237 pages.Structure. Section 1 “Introduction” (pp. 7–17); Section 2 “Leave no one behind” (pp. 18–89); Section 3 “Let’s do it together” (pp. 90–147); Section 4 “Accelerated action” (pp. 148–208); 17 “SDGs in Espoo” (pp. 209–234); “Conclusions” (pp. 235–237).The story is told through the elaboration of themes the city is emphasizing and doing. The related SDGs are visually presented in the appropriate themes and issues. The SDG indicators are presented in a visually attractive manner in their own section from SDG 1 to 17 (pp. 209–234). It is stated that “The work on sustainable development is based on the Espoo STory, which is a City Strategy drafted together with city residents.” (p. 8)
Helsinki	“A Place of Growth” presented by the City Council on October 13, 2021. 64 pages.Sustainability is mentioned multiple times in general and especially in connection with financial or economic issues. The meaning of the word is defined in the preface (p.7): “Helsinki’s future is good when it is based on sustainable growth. Sustainable growth is in harmony with ecological boundary conditions and it creates socially, economically and culturally sustainable welfare. We guide and evaluate the development of Helsinki through UN sustainable development goals.”There are 13 sections in the document that describe 13 strategic goals, of which ten specifically mention the word “sustainability.” In the following are some of the non-economically focused utilizations of the concept. Concerning the goal “Equal and international Helsinki” (p. 30): “Helsinki continues to report on the progress of UN sustainable development goals.” Concerning the goal “Functional and beautiful city” (p. 36): “Through urban planning, the city fosters social, economic and also ecological sustainable development.” Concerning the goal “Smart traffic solutions are the foundation of functional everyday life” (p. 39): “Land use is developed in a way that enables the arrangement of traffic in an economically, socially and ecologically sustainable manner.” In addition, there is a mention of bringing forward the aim of the Carbon Neutral Helsinki (“Hiilineutraali Helsinki”, i.e. “HNH”) policy program to 2030 from 2035 (p. 23).No specific indicators are presented in the City Strategy document. Instead, it is stated that these are presented in the annual reports of the administrative branches and subsidiaries and that these will be revised for longitudinal comparability (p. 62)	Sustainability, as a word, is mentioned multiple times in general and especially in connection with financial or economic issues and goals. In the section concerning the City Strategy (pp. 21–40), the City Strategy is summarized, and it is mentioned that Helsinki will continue reporting on UN sustainable development goals (p. 31). Strategic indicators are presented as part of the elaboration of the administrative branches (pp. 77–260). One of the four administrative branches of the City, the branch of urban environment, explicitly mentions sustainability in an other than economic way. It could be interpreted that there are sustainability-related indicators in other branches too, although they are not sustainability framed (pp. 77–260). All subsidiaries have a carbon neutrality goal in connection with the “carbon neutral Helsinki” policy program (pp. 51–58)	No mention of SDGs.In other than economic connections, sustainability is mentioned as a goal and for the City’s construction services under the branch of central administration (p. 71) and in the branch of urban environment (p. 84). Thus, two of the five administrative branches consider sustainability (pp. 56–110).Ecological sustainability is a mentioned and monitored strategic goal for all the 26 City Group subsidiaries, and they are connected to the Carbon Neutral Helsinki (“Hiilineutraali Helsinki”, i.e. “HNH”) policy program (pp. 36–45)	No mention of SDGs.In other than economic connections, sustainability is mentioned as a goal in the branch of education (pp. 83–84) and in the branch of urban environment (p. 92). That is, two of the five administrative branches consider sustainability (pp. 60–117).In ownership steering, although ecological sustainability is not mentioned, similar strategic goals and monitoring concerning carbon neutrality are in place for 23 of the 25 City Group subsidiaries, as in FS 2021	Published in 2019 (79 pages with attachments Part 1, 20 pages and Part 2, 33 pages) and in 2021 (62 pages).Structure, VLR 2019. “Introduction” (pp. 2–6); “Relations of City Strategy and SDGs” (pp. 7–13); SDG4 (pp. 14–21); SDG8 (pp. 22–35); SDG10 (pp. 36–51); SDG13 (pp. 52–61); SDG16 (pp. 62–74); “Summary and conclusions” (pp. 75–79). Part 1: Presentation of City Strategy goals and their connections to SDGs.Part 2: Presentation of SDGs, from 1 to 16, and the city’s situation through SDG indicators.Structure, VLR 2021.Section 1 “Helsinki and Agenda 2030” (pp. 7–16); Section 2 “Environment” (pp. 17–24); Section 3 “People” (pp. 25–42); Section 4 “Economy” (pp. 43–57); Section 5 “Summary of indicators” (pp. 58–59); Section 6 “Summary of the sustainable development report” (p. 60); Section 7 “Report assessment by the UN Youths of Helsinki” (pp. 61–62)
Oulu	“Culture-climate change NOW!” presented by the City Council on January 31, 2022. 33 pages.Sustainability is specifically mentioned in three of the six strategic goals or their elaboration: 1) carbon neutrality, 2) education and culture, 3) sustainable services and employment (pp. 2–3). Also, the strategy presents three core values of the city and one of them is “responsibility,” which is presented in connection with enabling choices for future generations (p. 4).Strategic indicators are presented (pp. 5–18). The three specifically sustainability-oriented strategic goals include 44 sustainability-oriented indicators concerning the theme: carbon neutrality 14 indicators (pp. 10–11), education and culture 11 indicators (pp. 12–13) and sustainable services and employment 19 indicators (pp. 16–18). While some of these indicators can be considered as common indicators for municipalities, many of them offer a novel sustainability-oriented perspective. Also, it could be argued that many indicators in the other strategic goals' points are also sustainability-oriented. One of these indicators is to deploy “sustainable development reporting” for the city (pp. 17; 31), which is further elaborated in the FS 2022 document to mean UN SDG reporting.Later in the document, all strategic indicators, their current state, and the goals set for them are presented (pp. 19–32)	Sustainability, as a word, is mentioned multiple times in general and mostly in connection with non-financial perspectives.The City Strategy 2022–2025 (“Culture-climate change NOW!”) and its goals and indicators are presented in their own section, “Strategic steering” (pp. 21–56). These include the strategic indicator concerning the deployment of sustainable development reporting (p. 36).Four of the five administrative branches mention sustainability (pp. 90–139). The operational goals of the subsidiaries are not elaborated in the budget document (p. 219)	No mention of SDGs.Sustainability, as a word, is mentioned multiple times, mostly connected to policies or programs and to set goals.In the section concerning the City Strategy (2018–2022 “Brilliant Oulu”; pp. 85–100), concerning one of the three strategic goals, it is mentioned that growth is done sustainably with reference to fostering ecological traffic and by achieving carbon neutrality by 2040 (p. 85). In addition, in “Oulu’s way to act” (p. 86), it is emphasized that “We arrange services in an economically, socially and ecologically sustainable manner.” There are multiple (13) strategic indicators that mention “sustainability” (p. 87: 1; p. 90: 1; p. 92: 1; p. 98: 3; p. 158: 1; p. 261: 2; p. 296: 2; p. 311: 1; p. 352: 1).Four of the five administrative branches mention sustainability (pp. 113–162). Only the financial goals of the subsidiaries are presented and there are no mentions of sustainability (pp. 419–436). There are some sustainability-related issues discussed, but they are considered specifically from a financial or profit view (e.g. pp. 419–423)	Sustainability, as a word, is mentioned multiple times, mostly connected to policies or programs and to set goals. The state of fulfilment of the strategic indicator to deploy sustainable development reporting for the city is “Development of reporting in progress. The evaluation of the city’s activities in relation to the implementation of the UN Sustainable Development Goals has been developed and piloted. Development of the environmental budget started, involved in the Ministry of the Environment pilot project.” (p. 103)In the section concerning the City Strategy (2022–2025 “Culture-climate change NOW!”), the six strategic focal points are presented (pp. 79–80) and all strategic indicators are presented (pp. 81–104; 105–118). Four of the five administrative branches mention sustainability (pp. 130–179). Only the financial goals of the subsidiaries are presented and there are no mentions of sustainability (pp. 425–450)	No VLR report published. However, Oulu publishes the “Kestävän kehityksen katsaus” (“sustainable development review”) sustainability monitoring report on SDG issues. This report has been published in 2021, 2022 and 2023. The monitoring report is based on the Mayor’s Indicators connected with SDGs, and it reports the trends on the indicators as well as the state of the indicators in Oulu. The report form has been a standard 15 pages each year, and it has contained identical content with only the values in the indicator measures changing. SDGs 1–16 are considered – i.e. SDG 17 is not considered
Tampere	“The City of Action” presented by the City Council on November 15, 2011. 23 pages.One-page Mayor’s preface mentions sustainability five times (p. 2): there is a demand for sustainable transition, “Tampere takes responsibility for a sustainable future”; Tampere intends to make the making of sustainable choices easy; the aim to achieve Agenda 2030 SDGs has paved the way for the preparation of the City Strategy; and “Let’s work together to make a sustainable and boldly forward-looking city of action.” The statement of the strategic vision (p. 3) ends with “People have come to Tampere from so many places. Competence, expertise and new ideas have met on the shores of the Tammerkoski Rapids. In the City of Action, a sustainable future is being built with this know-how.” One of the four strategic goals, “Carbon-neutral action,” specifically mentions sustainability. However, the strategic goals can be interpreted as sustainability-oriented and the page presenting the strategic goals includes a visual presentation of ten SDGs (p. 4). Each strategic goals' indicators can be interpreted to include some sustainability perspectives (pp. 5–20), which is further confirmed in the budget 2023 document.There is one page devoted to present UN Agenda 2030 and SDGs, the role of cities in achieving the SDGs, and the city’s strategic commitment to achieving especially the specified ten SDGs. In addition, “The Tampere City Group promotes the Agenda 2030 goals as a whole through a strategic management system. The city openly evaluates, reports and communicates its actions that build a more sustainable future.” (p. 22)	In the preface, sustainability is mentioned in connection with financial sustainability and “sustainable growth” (pp. 3–4).The strategic management system of the city is presented in connection with UN SDGs and regulatory requirements (p. 29). The section concerning strategic focal points' indicators states that “The table on pages 30–37 presents the targets prepared on the basis of the priorities for 2023. After each table, the UN Sustainable Development Goals (SDGs) specifically promoted by this priority are highlighted.” (p. 30) This is visually done.Three of the four administrative branches mention sustainability (pp. 55–97). Concerning ownership steering, it is stated that during 2023, each subsidiarity is required to make a carbon-neutrality plan and to recognize the central SDGs that their operations concern (p. 126)	No mention of SDGs.Annual report mentions the foundation of a new committee with the task of giving statements concerning the city’s traffic system issues, including sustainability (p. 13). A mention of making a program in 2022 to ensure the financial sustainability of the city (p. 19). A section on “Environmental and climate factors” considers sustainability especially from the aspects of sustainable traffic forms and city structure, energy production and consumption, consumption and material economy and carbon neutrality (p. 26). There is a presentation on the climate budget, i.e. the realized and planned progress of the city’s carbon emissions, and the realized and planned activities concerning the city’s carbon-neutrality road map (pp. 28–30).The strategic indicators are not especially sustainability-framed but include issues such as carbon neutrality (pp. 76–78). Three of the five administrative branches mention sustainability (pp. 85–165). Two of the 16 subsidiaries have a sustainability-oriented goal (pp. 175–178)	No mention of SDGs.Similarly to FS 2021 with similar content, the annual report has a section on “Environmental and climate factors” (p. 25) and climate budget (pp. 27–29).The strategy (2022–2025), its four focal points, and their indicators are presented (pp. 74–76) but, in contrast to the City Strategy and budget 2023 documents, sustainability is mentioned only twice and there is no reference to SDGs. Three of the five administrative branches mention sustainability (pp. 85–158). Two of the 14 subsidiaries have a sustainability-oriented goal (pp. 165–168)	Published in 2022. 72 pages.Structure.“Mayor’s greetings” (p. 3); “Introduction” (p. 4); “The 2030 Agenda in Tampere” (pp. 5–6); “This is Tampere” (pp. 7–9); “Sustainable development goals in Tampere 2022” (pp. 10–70); “Building a sustainable future together” (pp. 71–72).The story is told through SDGs 1–17. In between the SDGs, “case examples” from the city are presented. The case examples are presented to relate to multiple SDGs and these SDGs are presented through the SDG icons. The connection of Agenda 2030 and SDGs to the City Strategy is considered and presented (p. 5). Instead of presenting the specific values of SDG indicators, the indicators and their sources of information and the monitoring method are presented
Turku	“Turku in the 2030s” presented by the City Council on February 14, 2022.16 pages.One of the five paragraphs in the summary (p. 3) states “In Turku, a meaningful life and a sustainable lifestyle go hand in hand. We do everything in accordance with the principles of sustainable development. Turku will have achieved carbon neutrality in 2029 and will continue its climate work as a leading climate and nature city.” One section (one of the eight strategic goals) is presented as “Sustainable future” (p. 5). It is stated that “The Sustainable Development Goals guide all our activities” (pp. 4; 5), “In the 2030s, we will have achieved the UN Sustainable Development Goals at the urban level” (p. 5), and all 17 SDGs are presented in a picture (p. 5). Three other strategic goals mention sustainability – i.e. all in all, four out of eight. Many of the strategic indicators of the strategic goals seem sustainability-oriented (pp. 13–15).One of the three stated values of the City is “Responsibility and equality,” which is elaborated as follows “We operate in accordance with the principles of sustainable development, and we carry our responsibility for a comfortable and safe living environment and future residents of Turku. We make decisions based on the best available information. Our decision-making is consistent and transparent. We promote communality and equality.” (p 16)	Mayor’s Review (pp. 1–2) has a section “Sustainable Turku,” which starts with “Turku of the future will be built on socially, economically and ecologically sustainable grounds” and elaborates this for one paragraph. Then, one paragraph considers the carbon neutrality aim of 2029 and its financial management (p. 2).“Introduction” presents the City’s strategic goals for 2022–2025 and states that the Mayor’s program guides the city for four years (the usual role of the City Strategy) (p. 3). All five of the Mayor’s program spearhead projects mention sustainability (Appendix 2, pp. 1–22). The strategic goals of the Mayor’s program are framed and oriented to sustainability (pp. 21–24). There is a section devoted to climate goals for 2023–2026 (pp. 25–28). All four administrative branches consider sustainability and have sustainability-oriented goals, and one of the branches mentions the UN SDGs (pp. 41–77). All of the City subsidiaries have at least one sustainability-oriented goal (pp. 85–140)	The annual report considers sustainability in the steering of the city’s finances to a sustainable path (pp. 1; 17), collaborative work toward the 1.5-degree goal (p. 12), sustainable development budgeting (pp. 13–14), and a policy program focusing on the prevention of segregation (p. 15). While there is no explicit mention of SDGs, the report states that “cooperation with the City of Turku’s Sustainable Development Assessment (VLR) work continued.” (p. 15)Strategic operational goals are presented by administrative branches. The goals are mostly operation- and task-focused with finance and productivity indicators. Sustainability is considered by two of the six administrative branches. Only four of the 23 companies considered sustainability from other than a financial perspective: a waste management company (p. 100); a company connecting science and business (p. 107); a wastewater treatment plant (SDGs; p. 120); and two water utilities (pp. 122; 126)	The annual report considers sustainability in terms of long-term financial sustainability (p. 4; 22), carbon neutrality (p. 5), sustainable growth for the whole city (p. 5), the application of the EU taxonomy on the city’s climate budget (p. 19) and sustainable traffic forms (p. 19). The progression of strategic operational goals is presented by administrative branches with information on the setter of the goals: council, board, or Mayor’s program. All five administrative branches can be seen to consider sustainability issues in their goals, while four of them mention sustainability (pp. 59–123). Only two companies considered sustainability from other than a financial perspective, a waste management company (p. 130) and a wastewater treatment plant (SDGs; p. 145) and only the latter specifically mentions sustainability	Published in 2020 (89 pages) and in 2022 (89 pages).Structure, VLR 2020. Section 1 “Opening statement by the Mayor” (pp. 2–3); Section 2 “Summary” (p. 4); Section 3 “Introduction” (p. 5); Section 4 “The City’s Enabling Environment” (pp. 6–7); Section 5 “Implementation of the 2030 Agenda in Turku” (pp. 8–10); Section 6 “Progress on Goals and Targets” (pp. 11–79); Section 7 “Conclusions and next steps” (pp. 80–81); Section 8 “Terms and Abbreviations” (pp. 82–83); Section 9 “Annexes” (pp. 84–89).Structure, VLR 2022. Similar sections 1-5 as in VLR 2020 (pp. 2–23); Section 6 “Cross-cutting goals” (pp. 24–37); Section 7 “Ecological sustainability” (pp. 38–49); Section 8 “Social sustainability” (pp. 50–67); Section 9 “Economic sustainability” (pp. 68–81); Section 10 “Conclusions and further measures” (pp. 82–83); Section 11 “Terminology” (p. 84); Section 12 “Abbreviations” (p. 85); Section 13 “Appendix 1 Turku VLR indicators” (pp. 86–89)
Vantaa	“Vantaa of Innovations” presented by the City Council on January 31, 2022. 48 pages.The vision of the City states that “Brave, easy-going, and cozy Vantaa is a forerunner of sustainability,” and one of the four presented core values is “responsibility,” which “means securing a good life for present and future generations. The preparation and decision-making process takes into account ecological, social, economic, and cultural perspectives.” (p. 7)There are six strategic goals (p. 8) and five of them mention sustainability or responsibility in their qualitative elaboration (pp. 8–39). The indicators are also presented, and many of them measure and/or steer sustainability issues, e.g. social segregation (socio-economic index, p. 25) and carbon neutrality (demand roadmap to carbon neutrality from large subsidiaries in accordance with the city’s roadmap, p. 30). The publication of VLR in 2021 is mentioned, and it will be updated every other year (p. 27).In addition, the city presents five “strategy themes” that are “partly overlapping with strategic goals” but “encompass multiple strategy periods,” and that each strategy theme progresses with its own “strategic programs.” (p. 40) It is mentioned that the city takes UN SDGs into account in its activities (p. 40). It is presented which SDGs each strategic theme considers (pp. 40–41).Connections of the City Strategy and other strategic documents and commitments are presented (p. 44). Strategic documents include sustainability-oriented policy programs, e.g. “Socially sustainable Vantaa” and “Resource wise roadmap.” Commitments include, e.g. the council decision to publish VLR, Vantaa VLR 2021, and the signing of the New York VLR declaration in 2021	No mention of SDGs.Sustainability is mentioned in connection with a general public-sector economic perspective (p. 16), the city’s strategic goals and indicators (pp. 26–41), a city policy program (p. 65), in the general wording of some units' and administrative branches' goals (pp. 89–164), and in the strategic goals and indicators of the city’s subsidiaries (pp. 193–205).Six out of seven administrative branches mention sustainability (pp. 55–164). Goals and indicators of the city’s subsidiaries consider sustainability only from the financial perspective (pp. 193–205)	No mention of SDGs.In the annual report, it is stated that the city has adopted the national code of conduct concerning social responsibility and human rights in procurement (p. 28).The progression of sustainable traffic forms is considered concerning the Council-set binding goals – i.e. strategic goals (pp. 77; 79). These goals consider the earlier strategy period.Sustainability-themed policy programs and their progression are mentioned: sustainable ability to work (p. 95), sustainable energy and climate plan (p. 152).Two of the seven administrative branches mention sustainability. All the presented subsidiaries have a climate responsibility-themed goal (pp. 54–66)	No mention of SDGs.In the annual report, it is emphasized that the coming into force of the city’s new general plan for urban planning paves the way for the city’s sustainable growth for future decades (pp. 2; 24). Sustainability-themed policy programs and their progression are mentioned: sustainable ability to work (p. 27), socially sustainable Vantaa (p. 140).The progression of the Council set binding goals, i.e. strategic goals for the city are considered (p. 79–91). The goals are very similar to earlier period’s goals. They do include, e.g. carbon neutrality by 2030 (p. 87), growth of sustainable traffic forms (p. 87), and as a new addition, the fostering of the circular economy (p. 88). Three of the five administrative branches mention sustainability (pp. 98–170). All the presented subsidiaries have a climate responsibility-themed goal (pp. 56–68)	Published in 2021. 50 pages.Structure. “City Manager’s greetings” (p. 2); “Summary” (p. 4); “Introduction” (p. 5); “Vantaa as a city” (pp. 6–7); “How the report was done” (pp. 8–10); “The progress on SDGs in the city from SDG 1 to 17” (pp. 11–48); “Conclusions” (pp. 48–50).The story is told through SDGs 1–17, with approximately two pages per SDG with text and indicators (with measurements and information in them). The process of VLR reporting is considered and the implementation connections of the City Strategy and strategic programs to SDGs are discussed briefly (pp. 8–9)

Source(s): Authors’ own work