Italy versus Other European Countries: Sustainable Development Goals, Policies and Future Hypothetical Results

: The topic of sustainable development has become increasingly central to the international community. In 2015, the UN approved the 2030 Agenda, an action plan aimed at pursuing sustainable development. The founding elements of the 2030 Agenda are the 17 Sustainable Development Goals (SDG) that refer to different areas of development. The objective of this study is to determine the state of implementation of the SDGs in Italy and to understand to what extent the country will be able to reach European standards in 2030 under current policies. To this end, a quantitative analysis was carried out which, thanks to the use of ofﬁcial statistics and the FORECAST.ETS function, made it possible to identify the value that the indicators will have in 2030. In addition, the dynamic index methodology was applied to measure the degree of implementation of the SDGs between two different historical periods: 2018 and 2030. The analyses carried out shows that Italy needs to take urgent measures to meet its commitment to the 2030 Agenda. The study offers one of the ﬁrst insights into the implementation of the 2030 Agenda as, in addition to analyzing the country’s performance, it examines the pursuit of the SDGs within the country itself. It is therefore believed that the results may be of interest to governments, experts, and academics.


Introduction
As of late 2018, a strand of literature has been introduced to national studies [1][2][3][4] which aim to understand the state of implementation of the 2030 Agenda in specific countries.
It is now known that economic growth and industrialization have significant benefits offset by the growth of consumerism and the massive use of natural resources, [5] which are also likely to cripple the well-being of future generations [6]. Scholars have long highlighted the seriousness of the problem by indicating the importance of ecological and environmental conservation commonly defined as sustainability. This term has evolved to include all aspects of development: economic, social, and environmental [7]. The concept of sustainable development was first introduced in the Brundtland Report, published in 1987 by the United Nations Environment Programme (UNEP) [8], that defined it as a particular type of development which makes it possible to meet the needs of the present without compromising the ability of future generations to meet their own needs. Although much has been said since the publication of the Brundtland Report about the meaning of "sustainable development" [9], for the purposes that concern us it is defined as: The particular process that is put in place to achieve the goals of the current generation without affecting the development opportunities of future generations [10][11][12]. From this perspective, it is essential to preserve natural capital for future generations through the efficient management of natural resources in order to ensure intergenerational justice [13,14].
Starting from the Brundtland Report the concept of sustainability has evolved far beyond initial expectations, manifesting itself in an integrated approach in which the overall quality of life of the population must be considered [10,15].
The SDGs are part of the broader set of actions undertaken by the European Union (EU) aimed at promoting sustainable development, which is one of the main objectives of the agenda of the EU legislator [16]. Although the European Commission has integrated the SDGs through the use of several initiatives, there still seems to be a margin for improvement [17]. For example, due to increasing globalization, the living conditions of the world's population are increasingly interconnected.
Regarding the evaluation and oversight of the SDGs, in 2017 the EU produced a framework of indicators that are not aligned with the UN's list of global indicators, although there is ongoing work, institutional, but also by doctrine [18] aimed at the alignment between the two institutions [19].
As a cohesive actor, the EU has played an active role in the implementation of the SDGs and provides relevant statistics and indicators that can be used as they are used in this study; to assess and predict the extent to which a country can achieve the goals set by the 2030 Agenda.
The 2030 Agenda has proposed an effective communication of requirements and objectives with the main purpose of avoiding problems and difficulties that may arise from the fact that communication-based on specific indicators often presents difficulties by imposing a solid knowledge of the users involved [20]. In the current context of the 2030 Agenda for Sustainable Development, indicators for monitoring the implementation of the SDGs become crucial.
Currently, there are three ways to analyze and identify the direction of economic development. The first involves analyzing a set of indicators and metrics to monitor, measure, and describe sustainability. The second is about the proper implementation of strategies and directions of action, and the third is to consider sustainability as a function of development goals, actions, and phenomena [21]. Then, five years since their inception, the SDGs have emerged from their initial phase and a growing number of scholars are analyzing their evolution and diffusion with particular reference to the role they play: (i) in the assessment of corporate responsibility; (ii) in influencing business models and corporate disclosure; (iii) creating a competitive advantage; (iv) providing investment opportunities [22][23][24]. The SDGs are crucial in current governance [25]; the review of the literature on the subject proves that the 2030 Agenda is an issue that has taken on a prominent role in just a few years. The studies that have analyzed the indicators have frequently focused on Goals [26,27] or areas [28].
Other studies have examined how policy patterns contribute to or hinder the achievement of the SDGs [29] or have addressed the issue of strategic planning [30]. Others [1][2][3] analyzed the degree of implementation of the SDGs in a number of EU countries, comparing the results achieved by each country with European results in order to put them into context. However, no study has analyzed one of the major world or EU economies and, above all, deepened the level of analysis in order to understand whether the policies adopted at the central level are equally accepted at the peripheral level. In order to fill this gap and provide a contribution to the discussion on the degree of implementation of the SDGs by UN member countries, Italy was analyzed in this study.
Italy since the introduction of the Millennium Development Goals (MDG), has adopted norms aimed at the pursuit of sustainability goals, is in fact one of the main EU economies and is a member of the most relevant global institutions. Its involvement in the pursuit of the 2030 Agenda must therefore be considered maximum. From this perspective, the results of this study, which are based on the historical results produced by policies implemented at least since the introduction of the MDGs, acquire strength and relevance because the projections of results in 2030 are not 'distorted' by the introduction of policies adopted at the last minute but rather the result of years of political and social commitment. The choice of Italy as the country to be analyzed is made necessary by the fact that it was the first among the Organisation for Economic Cooperation and Development (OECD) and G7 countries to introduce supplementary measures of GDP aimed at identifying sustainable well-being, proving to be in the vanguard in some sectors. In addition, Istats' commitment to collecting data related to the SDGs sets an example for other nations that will only be able to analyze the effectiveness of sustainability standards through an effective and efficient data collection system. The last two decades, indeed, have been characterized by the so-called data revolution [31], and Public Administrations have a primary role in the production of information on the performance of their respective territories [32].
Moreover, Italy's historic commitment allows countries that appear less developed today to learn from their mistakes, avoiding the adoption of policies that do not allow for improvements in terms of sustainability and adopting only those policies that have led to clear improvements.
The need for both literature and policymakers to carry out further studies on the degree of implementation of the SDGs in states is confirmed by the fact that country-based studies are needed to explore the coherence of public policies with the 2030 Agenda [33] as general indicators do not always prove adequate in measuring real progress on the SDGs [34]. This study, therefore, aims to analyze the state of implementation of the SDGs in Italy-based on findings of the data provided by Eurostat [35] that monitor sustainable development at the national level-in order to assess both the context in which Italian companies operate and the future challenges concerning the issue of sustainability for the country and its companies.
The first research aim of the study is to provide useful data and arguments to verify the effectiveness of current legislation with the aim of observing whether the activities carried out so far are sufficient in meeting international sustainability commitments. To this end, the research methodology applied included dynamic analysis methods, i.e., individual dynamic indices that made it possible for each Sustainable Development Goal Indicator (SDGI) to identify trends over time.
The second research aim of the article concerns the identification of the state of implementation of the SDGs within the Italian territory using the statistics provided by Istat [36]. This analysis allows us to understand if there are significant differences within the country and to indicate a possible avenue of intervention for the government aimed at smoothing out the differences within the Italian territory. The pursuit of the second research objective makes it possible to deepen the analysis of the achievement of the SDGs compared to the previous literature, as legislators need to know both the degree of national implementation and that of the different geographical areas in order to provide a prioritization of remedial actions.
Among other research purposes, this paper aims to contribute to raise awareness of the profound changes taking place regarding the SDGs and to reflect on the effectiveness of current environmental policies and regulations using a multidisciplinary approach (legal and economic) [37].
The analyses performed cover data from the years 2008 to 2018 as Eurostat did not provide data for 2019 for several indicators.
The paper is structured as follows. Section 2 presents the SDGs and specifies for each of them the main objectives that need to be pursued. Section 3 presents the research design, the dataset and outlines the results of the analysis while Section 4 critically discusses the findings. Finally, Sections 5 and 6 concludes the paper, presenting the limitations and the recommendations for future studies.

The 2030 Agenda and the SDGs
Since the publication of the Brundtland Report, the evolution of the idea of sustainable development continued at the Earth Summit, held in 1992 [38]. During the Conference, Agenda 21 was approved; a global program of action to be undertaken at national and local levels in all areas of sustainable development. The progress made five years after the definition of Agenda 21 was assessed in 1997, during the Earth Summit + 5. On this occasion, the growing interest in everything related to sustainable development was underlined. There was, in fact, an imbalance between those countries in which poverty levels have been reduced and others in which socio-economic conditions have worsened. Therefore, it was felt that their move towards actions linked to sustainable development needed international support [39]. The progress of this implementation has become increasingly evident [40].
The Heart Summit set the basis for the SDGs. The theme of sustainability, in fact, has been the focal point of the following agreements: In January 2015, the UN General Assembly began the process of negotiating the post-2015 development agenda. The process culminated in the adoption of the 2030 Agenda for Sustainable Development: An action plan for people, planet, and prosperity [45]. The 17 SDGs that refer to different areas of social, economic, environmental, and institutional development are the founding element of the 2030 Agenda.
The 2030 Agenda incorporates the goal of "leaving no one behind" in the implementation of the SDGs. This broad concept aims to promote the redistribution of wealth in order to reduce forms of inequality within and between countries [46]. The SDGs, therefore, expanded on the previous MDG that focused only on social issues [47][48][49]. In fact, the 2030 Agenda considers three different dimensions of sustainable development: social development, economic growth, and environmental protection [50].
A central element of the agenda are the 17 SDGs shown in Figure 1, which represent a universal call to raise awareness of governments and citizens about integrated goals covering economic, social, and environmental dimensions [51]. The goals deal with a wide range of issues relevant to sustainable development and must be pursued through an integrated approach, aimed at achieving sustainable progress as, according to official reports [52], all policies to be implemented should be seen with a view to share responsibility between different governments, as well as with citizens and organizations that have to play a significant role [31]. The role of business in the pursuit of sustainability should not be forgotten; companies play a fundamental role as they can change the perception of environmental issues, both towards their customers and all stakeholders. An increasing number of companies are in fact making efforts toward corporate sustainability [54], causing this topic to become increasingly important both for companies and their stakeholders, as well as that part of the doctrine that addresses how the SDGs are currently pursued by companies [55]. Below, for each SDG, the main goals that are to be pursued will be outlined. SDG 1 calls for the eradication of poverty, through the implementation of social protection [56]. SDG 2 aims to end hunger and all forms of malnutrition around the world; in 2019, nearly 690 million of people went hungry [57].
The MDGs were intended to make a significant contribution to improving global health. Although important achievements have already been made, such as the 60% decrease in the number of malaria deaths since 2000 [58], outcomes have failed to meet expectations in many areas. SDG 3 continues along the same lines as the MDGs in that all people should have access to good quality health services and medicines. SDG 3 aims to strengthen the capacities of countries to reduce risks but also to manage national and global health issues because, as indicated by the UN, health and well-being are international issues and policies that bring about changes in these areas must be adequately considered for each country and region [59].
Good quality education and training have always been central to the discussion of the international community. The SDG 4 aims to ensure that all children, adolescents, and adults have access to education and training appropriate to their needs. Education contributes to a safer, more sustainable and interdependent world. With this in mind, the idea of developing UN pilot schools in developing countries around the world is gaining momentum to enable future generations to contribute to first hand problem-solving [60]. SDG 5 supports equal economic opportunities for men and women, the elimination of all forms of violence against women, the elimination of early and forced marriage, and equal participation in political decision-making at all levels.
Regarding access to safe drinking water and sanitation the MDGs outlined some targets on safe water and sanitation but did not address other key aspects for sustainable development such as water resources management, wastewater management, water quality to prevent water-related disasters included in SDG 6. SDG 6, therefore, includes additional goals such as the protection and restoration of water-related ecosystems.
Regarding, instead, access to energy, SDG 7 aims to increase the share of renewable energy and double the global rate of energy efficiency. Worldwide, 1 billion people still The role of business in the pursuit of sustainability should not be forgotten; companies play a fundamental role as they can change the perception of environmental issues, both towards their customers and all stakeholders. An increasing number of companies are in fact making efforts toward corporate sustainability [54], causing this topic to become increasingly important both for companies and their stakeholders, as well as that part of the doctrine that addresses how the SDGs are currently pursued by companies [55]. Below, for each SDG, the main goals that are to be pursued will be outlined. SDG 1 calls for the eradication of poverty, through the implementation of social protection [56]. SDG 2 aims to end hunger and all forms of malnutrition around the world; in 2019, nearly 690 million of people went hungry [57].
The MDGs were intended to make a significant contribution to improving global health. Although important achievements have already been made, such as the 60% decrease in the number of malaria deaths since 2000 [58], outcomes have failed to meet expectations in many areas. SDG 3 continues along the same lines as the MDGs in that all people should have access to good quality health services and medicines. SDG 3 aims to strengthen the capacities of countries to reduce risks but also to manage national and global health issues because, as indicated by the UN, health and well-being are international issues and policies that bring about changes in these areas must be adequately considered for each country and region [59].
Good quality education and training have always been central to the discussion of the international community. The SDG 4 aims to ensure that all children, adolescents, and adults have access to education and training appropriate to their needs. Education contributes to a safer, more sustainable and interdependent world. With this in mind, the idea of developing UN pilot schools in developing countries around the world is gaining momentum to enable future generations to contribute to first hand problem-solving [60]. SDG 5 supports equal economic opportunities for men and women, the elimination of all forms of violence against women, the elimination of early and forced marriage, and equal participation in political decision-making at all levels.
Regarding access to safe drinking water and sanitation the MDGs outlined some targets on safe water and sanitation but did not address other key aspects for sustainable development such as water resources management, wastewater management, water quality to prevent water-related disasters included in SDG 6. SDG 6, therefore, includes additional goals such as the protection and restoration of water-related ecosystems.
Regarding, instead, access to energy, SDG 7 aims to increase the share of renewable energy and double the global rate of energy efficiency. Worldwide, 1 billion people still do not have access to electricity and 3 billion people (40% of the Planet's inhabitants) do not have access to clean fuels and technologies to cook food. Domestic air pollution from burning biomass for cooking and heating is responsible for about 4 million deaths a year [61].
In 2019, the global unemployment rate stood at 5.4 percent; the gradual decline in the unemployment rate observed between 2009 and 2018 has stopped [62]. The creation of sufficient jobs are of fundamental importance not only for developing countries but also for emerging and industrialized economies. SDG 8 includes targets on sustaining economic growth, increasing economic productivity and job creation. Sustainable economic growth, however, must not come at the expense of the environment, which is why SDG 8 seeks to improve the efficiency of global resource consumption and production by preventing environmental degradation linked to economic growth. SDG 9 is aimed at building resilient infrastructure, promoting industrialization and innovation. Technology, research, and innovation can increase the integration of these companies into markets.
One of the biggest obstacles to sustainable development is global inequality. Therefore, SDG 10 focuses on reducing inequalities within and between countries and aims to increase the income of the poorer classes and ensure equal opportunity through the elimination of discriminatory laws.
For over a decade, most of the world's population has been living in cities and the process of abandoning the countryside shows no sign of stopping. The latest UN report certifies that the percentage of the urban population exceeds that of the rural population even in less developed countries [63], a percentage that is expected to increase to 70% by 2050. It is cities that drive local and national economies, as centers of prosperity where more than 80% of global economic activity is concentrated. Cities have a huge environmental impact; they occupy only 3% of the world's land area but are responsible for three-quarters of global resource consumption and emissions. SDG 11, therefore, seeks to reduce the negative effects of cities' environmental impacts and to ensure universal access to safe and inclusive green and public spaces, and provide access to safe and affordable transport systems. SDG 12 aims for the environmentally sound management of chemicals and all waste, as well as a substantial reduction in waste generation through measures such as recycling.
A direct consequence of the environmental impact linked to SDG 11 is the air pollution. The warming of the Earth's climate is threatening the survival of large segments of the population, and changes in precipitation cycles and temperatures are affecting ecosystems. Global carbon dioxide (CO 2 ) increased by more than 50% between 1990 and 2012, and in 2018 its concentration in the atmosphere reached a new record [64]. SDG 13, therefore, calls on countries to incorporate climate protection measures into their national policies and to provide mutual assistance to strengthen resilience to climate-related natural disasters.
Pollution and overexploitation of the oceans also contribute to problems by putting marine ecosystems under pressure. SDG 14 seeks to significantly reduce all types of marine pollution by sustainably addressing the management and protection of marine and coastal ecosystems. The conservation and sustainable use of biodiversity are also vital to social and economic development and the survival of humanity. However, there is a clear and continuous decline in biodiversity with a loss of forest area that is the basis of human health as it ensures clean air by absorbing CO 2 emissions. SDG 15, therefore, aims to conserve, restore, and sustainably use ecosystems, stop deforestation, ensure the restoration of degraded forests, and increase reforestation.
It is evident that without a peaceful and inclusive community and effective governance, development in all the areas mentioned above cannot be sustainable. SDG 16, therefore, aims to promote peaceful and inclusive societies by reducing all forms of violence, corruption, and bribery. To ensure that societies are peaceful and inclusive, Goal 16 also aims to ensure equal access to justice.
To pursue the implementation of the SDGs, a comprehensive financial framework is essential. Alongside public and private funding, the political sphere should ensure a greater contribution to the achievement of these goals, and with this in mind, in July 2015, the international community prepared a new framework, The Action Agenda Addis Ababa, that aligns all funding streams and policies with economic, social, and environmental priorities. SDG 17, therefore, calls on developed countries to renew their commitment to allocate 0.7% of gross national income to official development assistance. Besides, SDG 17 supports the improvement of macroeconomic stability and policy coherence in the interest of sustainable development.
It is opportune to reiterate that the SDGs must be considered systemically as it is appropriate for institutions to focus on pursuing an overall improvement in the sustainability of their choices. In fact, the achievement of some SDGs is closely related to the results obtained in other Goals [65]. It emerges that the implementation of the SDGs is aimed at creating inclusive partnerships spread at all levels as indicated in SDG 16 [26]. It becomes essential for nations to understand the implementation of policies to improve SDGs indicators across the country.

Method
In order to achieve the research objective, a quantitative method is used. To estimate the value that each SDGI will reach, for both Italy and other EU countries, in 2020, 2025, and 2030, respectively, according previous studies [2,3] the Microsoft Excel function FORE-CAST.ETS has been used. This function makes it possible to identify the future value of a variable; it is a progression based on the set of historical values known up to the reference date, on a continuous timeline [22][23][24].
Moreover, the use of an analysis technique based on dynamic indices [66,67] allows the size of an economic phenomenon to be measured between two different periods [68][69][70]. The chosen estimation methodology allows for the estimate of the expected results of the individual SDGs by 2030 on the basis of the policies implemented by governments and is, therefore, in line with the reference literature, the most suitable measurement method for understanding the degree of implementation of the SDGs. The results obtained from the application of the aforementioned function make it possible to identify and subsequently analyze, the deviations between the values of the indicators in Italy and those in Europe in 2030.
In this paper, the trend recorded by the indicators analyzed from 2008 to 2018 has been extrapolated by Eurostat [35] to determine the degree of confluence by 2030 of Italian and EU SDGIs and by Istat [36] to analyze the degree of implementation within the Italian zones in which the territory has been divided as indicated in Appendix A. The year used as a reference for each indicator is 2018 in view of the fact that it represents the last year in which the data were collected and that it allowed detecting the strategies put in place by individual countries to implement policies consistent with the 2030 Agenda concerning the SDGs.
The individual indices, therefore, have been calculated using the formula below [2]: where Y n is the value of the indicator at a specific time and Y 1 is the value of the same indicator at the period used for comparison. In order to identify the distribution of the implementation of the 2030 Agenda within Italy and, more specifically, to analyze whether the policies put in place will allow the various areas of the State to reach the EU average in 2030, the writers, according to Corbetta [71], who indicated precisely by referring to data from Istat that official statistical sources can constitute a very important empirical basis and productive of very convincing results, used the Istat database. Istat, which is a member of the European Statistical System, is an Italian public research body; his work is supervised by the Presidency of the Council of Ministers, which has the task of guaranteeing the impartiality and completeness of the data collected and published.
Istat has been actively engaged not only in the framework of the SDGs but also in the international arena, working with the United Nations Statistics Division and offering its technical cooperation in capacity building activities of other national statistical systems [72].
Although Istat has created a network of surveys aimed at measuring the results obtained in the individual SDGs considering the interrelationships expressed in the "National Sustainable Development Strategy" (NSDS), it is not yet possible to make a perfect comparison between the surveys of individual countries and those carried out by Eurostat because the objectives of the European body and the individual national statistical systems are in part different in that the national ones are aimed at analyzing performance on the basis of the internal objectives to be achieved. In this perspective, Istats' road-map foresees to implement the development of the indicators foreseen by the 2030 Agenda necessary, but not yet available; in some cases, the national measures identified are identical to the indicators analyzed by Eurostat; in other cases, the measures produced are similar or partial (i.e., not all data are available).

Policies
Italy's commitment to pursuing the strategies adopted by the UN has been constant and has led the country over the years to promulgate numerous laws. Already with the MDGs, during the 16th Legislation, a permanent committee was set up within the Foreign Affairs Commission of the Chamber of Deputies to study their degree of implementation [73]. This Committee had, among many other tasks, to make Parliament's action more incisive in strengthening policies to achieve the MDGs. In line with what has been done previously, Italy's commitment has continued in the implementation of the 2030 Agenda and has materialized since the promulgation of Law 221/2015 for the NSDS subsequently approved in 2017. The Ministry of the Environment and Protection of Land and Sea (MEPLS) had set up a working group to develop the draft of the strategy, which was based on the "5P model" (People, Planet, Prosperity, Peace, Partnership).
Italy also participated in the 2017 voluntary national review of the High-Level Political Forum on Sustainable Development (HLFP), identifying the 2030 Agenda not only as a new mandatory social contract but also as a great opportunity for the country [74]. Additionally, the Minister of MEPLS confirmed Italy's commitment, indicating that the government will ensure annual monitoring and evaluation of actions undertaken and results achieved, specifying that it is essential to transform the overall governance of the development process through harmonization of relations between the various institutional levels and strengthening of the capacity for interaction between public and private players. Alongside the NSDS, Italy has approved three important initiatives of a transversal nature linked to the themes of sustainable development. The first initiative concerns the implementation of what was foreseen by the Budget Reform Law (approved in 2016), namely the inclusion in economic planning, alongside the traditional targets (such as GDP, employment, deficit, and public debt), of a set of indicators aimed at identifying equitable and sustainable wellbeing that must be attached to the Economic and Financial Document (DEF). Thanks to this important innovation, Italy has placed itself at the forefront of the international scenario. In fact, it is the first among the G7 and OECD countries to directly introduce supplementary measures of GDP in economic planning, bringing to completion the initiative launched in 2010 by Istat from the National Council for Economy and Labor (CNEL), an advisory body to the Chambers of Deputies and the Government, with the elaboration of indicators of fair and sustainable well-being (BES), the subject of an annual publication by Istat.
The second initiative concerns the preparation of the Catalogue of Environmental Subsidies, already provided for by Law 221/2015. Several methodologies have been included in the Catalogue to enable the removal of SADs (harmful environmental subsidies) and to promote the adoption of SAFs (favorable environmental subsidies). It is, therefore, a useful tool for the implementation of various environmental and fiscal protection actions such as the identification of areas of intervention for a possible reform of general taxation, applying the "polluter pays" principle and the identification of measures that contribute to an environmental tax reform.
The third initiative concerns the establishment of the Natural Capital Report. In order to ensure the achievement of social, economic, and environmental objectives consistent with annual financial and budget planning, by 28 February of each year the Natural Capital Committee must send a Report on the State of Natural Capital in Italy to the Prime Minister and the Minister of Economy and Finance. The report must contain environmental information and data (expressed in physical and monetary units), processed according to methodologies defined at an international level, as well as ex-ante and ex-post evaluations of the effects of public policies on Natural Capital and ecosystem services. In this case, too, Italy is at the forefront of advanced countries.
The validity of Italy's policies is confirmed by the results of the Human Development Index (HDI). Italy has remained stable in its position by increasing the value of the index between 1990 and 2018 by 14.82%, a percentage slightly lower than that of the area "Europe and Central Asia" and the World, which increased by 19.48 and 22.24%, respectively. In 1990, the value of the HDI for Italy was 0.769 when the average European and Central Asian HDI was 0.652 and the world average was 0.598, while in 2018 the Italian index was 0.883, 29th in the world [75].
The commitment put in place by the Italian Government has continued over the years and has become even more evident with the Budget Law of 2020, which has intervened in various dimensions of sustainable development by integrating regulations capable of helping the pursuit of all SDGs [76].

Materials and Results
The application of the methodology described in Section 3.1 has made it possible to determine the value that the SDGI will assume in 2030, as well as the value of the relative dynamic index. The tables comparing Italian data with that of other EU countries are shown in Tables A2-A18. The tables on the degree of implementation of the SDGs in Italian areas are detailed in Tables A19-A28. In the aforementioned Appendix A columns '2020 , '2025 , and '2030 indicate the values that individual SDGIs will reach based on the extrapolated historical data (columns 2008 to 2018). The columns "I2020", "I2025", and "I2030" indicate the results of the dynamic indices that allow us to understand the increasing or decreasing trend of the SDGIs. Finally, the column "Int" indicates whether there is a convergence between EU and Italian data.
From Table 1, it is clear that only in 9 of the 17 SDGs Italy can reach at least 50% of the indicators of the single goal with the average EU values by 2030. Table 1 shows that Italy must rapidly adopt measures aimed at improving performance in each area of the 2030 Agenda.
As anticipated, in order to achieve the second aim of this work, an analysis was carried out on the degree of confluence between the values of the results of each SDGI of the areas into which the Italian territory was divided and the other EU states. These analyses were carried out on the basis of data provided by Istat [36] that, since 2018, has made a research report available on the SDGs as an orientation tool that makes available disaggregation of indicators that allow for in-depth analysis.
Tables A19-A28 show the data relating to the indicators that allow a comparison between Eurostat data and those provided by Istat [36] that allow people to understand the results that the different areas of the country will achieve in 2030 regarding the SDGs. The results of the tables shown are summarized in Table 2.  Table 2. Changing trends of SDGIs by Italian geographical areas.

SDG Number N. of Analyzed Indicators
Trend Change Nord

Trend Change South
Trend Change Islands The geography of sustainable development outlined by the analysis conducted does not differ greatly from the usual distribution of the Italian territory, which sees the North in a better situation in terms of development and well-being than the other areas of the country.

Italy's Achievement of the 2030 Agenda Compared to Other EU Countries
Despite Italy's efforts over the years, the data shows that urgent measures are needed to meet the commitment made by signing the 2030 Agenda. The results of the analyses carried out, summarized in Tables A2-A18, are detailed and discussed below.
As can be seen from Table A2, concerning Goal 1 the analyses carried out show that Italy will be able to reach, in 2030, the EU average values exclusively for the indicators related to the availability of showers and similar in homes (SDGI 06.10) and the possibility of adequately heating homes (SDGI 07.60). All other indicators show negative results with varying degrees of deviation. In particular, the indicators that present the worst results for Italy are those referring to poverty and situations of material deprivation (SDGI 01.10 and SDGI 01.30), as well as the small size of housing in family units (SDGI 11.10). The Italian government adopted as the main instrument to fight poverty, in line with the indications of other studies [3], the citizenship income in 2018. It will be necessary in the future to analyses, through the results in terms of the SDGs, whether this provision will be able to reduce poverty and social exclusion. These results appear worrying insofar as the forecasts for Italy show a deterioration in the economic and social situation.

The SDG 2
Regarding Goal 2, Table A3 shows that Italy in 2030 will be able to reach and exceed the EU average in 3 out of 5 indicators and in particular in those related to agricultural working productivity (SDGI 02.20), area under organic farming (SDGI 02.40) and ammonia emissions from agriculture (SDGI 02.60). The results for the other indicators, SDGI 02.03 (government support to agricultural research) and development and SDGI 02.50 (gross nutrient balance on agricultural land by nutrient), show that Italy is still far from reaching the average EU results. Italy is already moving in this direction by trying to improve results especially with reference to SDGI 02.03 for which several regulations have been issued to favor training in carrying out the transition to a circular economy and enhancement of the territory. In fact, in addition to the resources allocated for the Made in Italy Promotion Plan, an interesting measure was introduced in the 2019 Budget Law that gives state land to young large families [77]. This provision allows to foster demographic growth through family support and to promote the socio-economic development of rural areas, especially in the South of Italy.

The SDG 3
As for SDG 3, Italy gets better results than the average EU country in 6 of the 9 indicators analyzed (Table A4). In particular, Italy excels at life expectancy at birth by sex (SDGI 03.10), share of people with good or very good perceived health (SDGI 03.20), death rate due to chronic diseases (SDGI 03.40), people killed in accidents at work (SDGI 08.60), population living in households claiming that they suffer from noise (SDGI 11.20), and exposure to air pollution (SDGI 11.50). The SDGI 11.40, people killed in road accidents in Italy, should be almost equal to other EU nations in 2030 (2.79 for Italy and 2.72 for EU); only the values for death rate due to tuberculosis and HIV (SDGI 03.04) and self-reported unmet need for medical examination (SDGI 03.06) are predicted to leave Italy behind the average values of the EU in 2030. The results achieved in the SDG under review are particularly positive because although Italy is not able to reach the EU average in 2030 in 3 indicators, for all indicators analyzed improvements can be observed for both the EU and Italy.

The SDG 4
For SDG 4 the results are dire for Italy (Table A5). None of the indicators are positive, and in some SDGI's, such as the employment rate of recent graduates (SDGI 04.50), the difference between Italy's results and the combined average of the EU is drastic. The indicators that have been used are: early leavers from education and training (SDGI 04.10), tertiary educational attainment (SDGI 04.20), participation in early childhood education (SDGI 04.30), recent graduate employment rates (SDGI 04.50), adult participation in learning (SDGI 04.60) and proportion of young people unemployed and not engaged in education or in training programs (SDGI 08.20). If we exclude the SDGI 04.20 and 04.50 which, although they do not reach EU results in 2030, present a positive trend, the indicators relative to childhood education and employment opportunities for young people show a worrying scenario that should call the attention of the government.

The SDG 5
Similarly, the results highlighted in Table A6 are not comforting. For the SDG 5 Italy has better results than the EU in relation to the reduction in the unfair gender pay gap (SDGI 05.20), in the number of women in both the Parliament and Senate (SDGI 05.50), and in top corporate positions (SDGI 05.60). These results are believed to be mainly due to the introduction of Law number 120 of 2011 which was introduced to modernize the corporate governance of Italian companies. The reform introduced gender quotas, establishing that the less represented gender must make up at least one-third of the directors' companies elected. Following the introduction of the law, the presence of women on boards has grown considerably. An increase in the female presence of 17% in the first term and a subsequent increase of 11% has been recorded [78]. Linciano et al. [79] have found that, during 2019, the proportion of women on Boards of Directors recorded new highs, reaching 36% for positions assigned to women in administration and 39% for control positions. On the contrary, the other indicators relating to SDG 5 present negative data. Those that present the greatest criticality are represented by: inactive population due to caring responsibilities (SDGI 05.40), for which the data show that, in 2030, 50% of the Italian population between 26 and 64 years of age will be inactive, and employment of recent graduates (SDGI 04.50) for which at the end of the Agenda only 39.32% of young people between 20 and 34 years of age with upper secondary education will be able to get a job. The results show that there is still a long way to go to achieve gender equality and it would be appropriate to take as a reference the models of the Nordic countries that have been putting the pursuit of gender equality at the center of the political agenda for years through targeted initiatives [80]. It is worth noting that some authors have indicated SDG 5 as the most important, as it can generate a positive "cascading" effect on all the other SDGs [81]. It is therefore believed that Italy should make a maximum commitment to gender equality.

The SDG 6
The indicators of SDG 6 provide comforting data (shown in Table A7) for Italy, which in 2030 will have positive results with reference to access to sanitation services in the home (SDGI 06.10) and bathing sites with excellent water quality (SDGI 14.40).

The SDG 7
Regarding SDG 7 (Table A8), Italy shows good prospective results. In fact, for 6 of the 8 indicators, it presents positive data when compared with the results that Europe will obtain in 2030. The indicators in which positive results will be obtained are primary and final per capita energy consumption (SDGI 07.10 and SDGI 07.20), energy productivity (SDGI 07.30), share of renewable energy consumption in gross final energy consumption (SDGI 07.40), population unable to keep home adequately warm (SDGI 07.60) and greenhouse gas emission intensity of energy consumption (SDGI 13.20). The indicators for which Italy will not be able, with the current regulatory framework, to reach the EU average are: final energy consumption (SDGI 07.11) and energy import dependency (SDGI 07.50).

The SDG 8
For SDG 8, Italy would be able to reach EU values in 2030 only regarding two of the 9 indicators: people killed in accidents at work (SDGI 08.60) and resource productivity, and domestic material consumption (SDGI 12.20). The estimates presented in Table A9, show that Italy will not be able to reach the EU standard with reference to Gross Domestic Product (GDP) per capita (SDGI 08.10), investment share of GDP by institutional sector (SDGI 08.11), young people neither in employment nor in education and training (SDGI 08.20), employment rate (SDGI 08.30), long-term unemployment rate (SDGI 08.40), in work at risk of poverty rate (SDGI 01.41), and inactive population due to caring responsibilities (SDGI 05.40). Particularly worrisome are the data relative to young people neither in employment nor in education and training, for which Italy will have a percentage of young people who do not work and do not study of 31% compared to 6% of the EU, and for Inactive population for which estimates indicate that, in 2030, 50% of the Italian population will be inactive compared to 25% of the EU. An organic and structural vision seems to be lacking in the regulations issued in recent years, for SDG 8 as well. From this perspective, the authors believe that the implementation of policies aimed at integrating young people into the labor market could achieve excellent results not only with reference to SDG 8, but also in other Goals by exploiting the relationships between the results of the individual SDGs. 4.1.9. The SDG 9 Regarding the estimates of SDG 9, the data show that Italy will be able to reach the EU average for 3 of the 7 indicators (Table A10). In fact, Italy will obtain, in 2030, better results than the EU in the indicators related to the number of patent applications (SDGI 09.40), use of busses and trains (SDGI 09.50) and average CO 2 emissions from new passenger cars (SDGI 12.30). With respect to the other SDGs for Goal 9, the differences between the EU and Italy are not accentuated and do not cause particular concern as they present positive trends. It is important to highlight that for those indicators for which Italy is not able to reach EU values in 2030, the trend is in any case positive with an increase in results even in those indicators in which the EU presents a decreasing trend.

The SDG 10
Additionally, regarding SDG10 Italy does not present comforting prospective data insofar as in 2030 it will only manage to exceed the EU average in one indicator, rate of asylum applications (SDGI 10.60) (Table A11). Even for Goal 10, there are no significant differences between Italy and the EU, although some indicators show a negative trend for Italy and, therefore, legislative interventions in these directions appear necessary. One of the main interventions aimed at fighting inequalities is the aforementioned Citizenship Income, but this provision is considered in contrast with what should be a broader interpretation of fighting inequalities as defined in the 2030 Agenda. Italy, therefore, should focus its policies on increasing policies which provide citizens with more and better education, as well as more opportunities. It is also worth noting that legislation presented in the 2019 Budget Law could generate more inquiries from citizens. In fact, the flat-rate scheme for VAT numbers has been extended and this provision creates unfairness in that, for the same income, the self-employed will pay less tax than employees. It therefore seems necessary to study the effects of this provision in the coming years, as it is clear that it was introduced in order to facilitate self-employed workers and, therefore, provide greater employment opportunities. States must be able to determine whether the benefits obtained in one indicator are greater than the deficits created in another as a result of the introduction of a specific regulation. Indeed, understanding the interactions between the individual SDGs is key to ensuring that progress in one direction does not threaten progress in others [27,82,83].

The SDG 11
Of the eight indicators used to determine Italy's ability to reach the EU average for SDG 11 (Table A12), the forecast data to 2030 show that Italy will be able to reach and exceed the EU average in half of the indicators. In particular, positive results have been obtained concerning population that lives with noise pollution (SDGI 11.20), air pollution by particulate matter (SDGI 11.50), recycling rate of municipal waste (SDGI 11.60) and rates of share of busses and train total passenger transport (SDGI 09.50). The indicators for which Italy must implement strategies in the future to improve its results are overcrowding rate by poverty status (SDGI 11.10), people killed in road accidents (SDGI 11.40), even if the forecast results obtained are substantially in line (2.72 for the EU and 2.79 for Italy), indicators related to habitability conditions (SDGI 01.60) and crime in the area of residence (SDGI 16.20). Overall, the evolution of the indicators is favorable both at EU and Italian levels. In fact, except for the indicator overcrowding rate by poverty status (11.10), for which Italy presents a negative trend, all the other indicators show improvements.

The SDG 12
The SDG 12 whose results are highlighted in Table A13, is one of the goals for which Italy in 2030 will be able to achieve excellent results. In fact, Italy does not reach EU average values exclusively in the indicators related to final energy consumption (SDGI 07.11) and the average carbon dioxide emissions of new cars (SDGI 12.30). For the latter indicator, however, it is important to note that, although the forecast values of Europe 77.47 and Italy 78.76 are close, Italy started from a lower volume of emissions than Europe and therefore, it seems appropriate in order not to have a growing gap in the future, to adopt new strategies to reduce emissions. The indicators for which Italy achieves positive results in 2030 are related to: productivity of resources (SDGI 12.20), the rate of use of circular materials (SDGI 12.41), evolution of primary energy consumption (SDGI 07.10), evolution of energy consumption and productivity rates (SDGI 07.30), and consumption of renewable energy (SDGI 07.40).

The SDG 13
Additionally, about SDG 13, Italy, with the current strategies and regulations, will be able to obtain results that appear comforting. In fact, the values obtained in 4 out of 7 indicators show that, in 2030, Italy will have better results than the EU (Table A14). These indicators are: greenhouse gas emissions (SDGI 13.10), greenhouse gas intensity of energy consumption (SDGI 13.20), primary energy consumption (SDGI 07.10), and renewable energy consumption (SDGI 07.40). On the contrary, the forecasts are unfavorable for Italy with reference to the commitment to climate-related expenditure (SDGI 13.50), final energy consumption (SDGI 07.11), and average carbon dioxide emissions of new cars (SDGI 12.30).

The SDG 14 and 15
Regarding SDG 14 and 15, Eurostat has provided only one indicator per Goal for which data were available for analysis. In both, Italy, based on the estimates made shows better forecasts than the EU (Tables A15 and A16).

The SDG 16
As for SDG 16 (Table A17), it is essential that the strategies implemented so far have been substantially modified. Italy will achieve poor results in 2030. The forecasts make it possible to affirm that Italy will be able to obtain close to negative results in 2030 for Europe only regarding SDGI 16.10, death rate due to homicide (SDGI 16.10). Instead, a significant gap will remain with reference to population reporting occurrence of crime, violence, and vandalism (SDGI 16.20), general government total expenditure on law courts (SDGI 16.30) and population with confidence in the European Parliament, the European Commission and the European Central Bank (SDGI 16.60).

The SDG 17
Finally, about SDG 17 (Table A18), the forecasts for 2030 are not encouraging for Italy as it will be able to only reach the EU average for public development aid as a share of gross national income (SDGI 17.10) and shares of environmental and labor taxes on total tax revenues (SDGI 17.50). For the other indicators, which concern financing to developing countries (SDGI 17.20), imports from developing countries (SDGI 17.30), and general government gross debt (SDGI 17.40) the projections indicate that Italy will not reach the EU average values. Of particular interest is the general government gross debt indicator that presents increasingly worrying data for Italy. While EU values, after an increase in public debt from 2008 to 2014, are going through a downward phase that will allow reaching a percentage of 57% in 2030, Italy continues to have a public debt constantly above the threshold of 100%. From the data, it appears that activities have been put in place to interrupt the negative trend of growth of the public debt. The value has been constant since 2014 at 135% with a decrease of 1 percentage point in 2017. The interventions put in place, however, do not appear necessary.

The Pursuit of the 2030 Agenda in Italian Zones
With specific reference to the analysis conducted on the degree of implementation of the SDGs, relevant elements have emerged that allow for a deeper understanding of the ways in which the pursuit of the SDGs is distributed throughout Italy. The results are indicated in the Tables A19-A28.
It is clear that the North is the area that presents the greatest number of changes in trend. In fact, in no less than 10 cases out of a total of 23 indicators analyzed by Istat, the North, in cases where Italy will not reach EU values in 2030, will be able to do so. Moving on to more precise analysis, it emerges that for SDG 1, out of six indicators, the North shows a change in trend in 3 and the Center in 1. For SDG 3, there is no change in trend, but this is positive because Italy is overall able to reach EU values. The North also has good results for SDGs 4, 8, and 10 for which it reverses the trend of over 60% of the indicators. It is also possible to observe further reversals for the Islands with reference to SDGs 7, 12, and 13 for which, however, the trend reversal is not positive insofar as this area of Italy is the only one that fails to achieve EU results by 2030.
It should be noted that considering the results obtained by Italy as a whole could lead to misleading results. The data analyzed have shown that there are still numerous divergences between the various areas of the country, with the North, in many cases, presenting positive data in contrast to Italy's overall negative results and the Islands struggling to achieve negative results even for those indicators for which Italy has positive results. If the 30 years following the Second World War were characterized by a certain degree of economic convergence and, in particular, by a reduction in the gap between the North and the South and the Islands, today the differences are strong and risk creating serious political, economic, and generational problems, with young people seemingly "forced" to migrate to areas with better study and work opportunities, thus increasing the gap even further.
It is not only a matter of different economic growth rates, the seriousness of the rift between different areas of the country also emerges from the SDGIs that indicate equitable and sustainable well-being. It, therefore, appears indispensable that the government, as required by Article 3 of the Italian Constitution, adopt laws and regulations aimed at improving the pursuit of the goals from an integrated perspective for those areas of the country that show negative results for which the full development of the human person and the effective participation of all workers in the political, economic, and social organization of the country is impeded. Based on everything explained above, Italy must rapidly adopt measures aimed at improving performance in each area of the 2030 Agenda.

The Italian Results: A Comparison
In order to contextualize the results, it seems appropriate to compare them with previous studies on the degree of implementation of the SDGs in individual countries. For this purpose, the studies carried out for Spain, Romania, and Poland were used [1][2][3]. For the first two, a direct comparison is possible, while for the third, it is not, as they only used data from the Polish National Statistical Office without projecting the results but basing the analysis exclusively on dynamic indices. These differences should therefore be taken into account when comparing the results.
Studies show that Poland has the best results in terms of implementing the SDGs as it has a 78.08% degree of convergence with other EU countries compared to about 38% in Spain and Romania. In this perspective, the Polish government's commitment to the pursuit of sustainable development needs to be analyzed further as it could point the way for other countries.
Italy, on the other hand, as shown in Table 1, has a confluence rate of 41.67 which, although within the range of the previous studies, does not demonstrate favorable results. In fact, given that it is one of the leading economies in the Eurozone, it should increase its performance on all the SDGs in order to help less developed nations to move towards sustainable development. Therefore, like Romania and Spain, it will have to undertake major reforms to narrow the gap with other EU countries. Obviously, the areas of intervention are different in view of the peculiarities of the individual countries, but while Romania has good results with reference to environmental aspects but not in the other areas, i.e., economic and social, Spain and Italy are facing a similar situation. In fact, in 13 of the 17 SDGs, they achieve similar confluence results as, when analyzing the individual SDGs, the SDGIs of both countries achieve a degree of confluence with the data of the other EU countries that is greater or less than 50%. The results diverge, however, in the pursuit of SDGs 2, 5, 12, and 13 in which only for SDG 5 does Spain obtain a better result than Italy (62 vs. 38%). Finally, it should be noted that it is essential for states to understand and analyze the relationships between the individual SDGs in order to implement policies that achieve improvements across multiple SDGs. In this regard, although some of the literature has questioned the interactions within the SDGs [84] we agree with the findings of other scholars who have argued that there are interconnections between the objectives [85]. Neglecting correlations would in fact lead to the mere pursuit of individual SDGs without employing an overall vision, interconnected with the reality that can pursue sustainable development. Different goals interact positively or negatively and managing these interactions can lead to gains or losses [86]. From this perspective, their interaction must be known, estimated, and coordinated. It is the 2030 Agenda itself that emphasizes the presence of interconnections and interactions between the SDGs, indicating the importance of implementing them as a single integrated, coherent, and indivisible framework [82,87]. For example, improving the level of health and education is directly correlated to an increase in employment, which in turn makes it possible to improve the well-being of citizens. Besides, increasing the employment rate makes it possible to improve people's security and reduce social inequality. It appears, therefore, that SDGs 1, 3, 4, 10, and 16 are linked by the common element of well-being, which will allow for the sustainable development of society in the future [26].

Conclusions
Then, 5 years after their introduction, the SDGs have emerged from their initial phase and an increasing number of scholars are analyzing their evolution and diffusion. It has been indicated that the SDGs are crucial in today's governance [25] and the review of the literature on the subject shows that the 2030 Agenda is a major focus. Particularly relevant, due to the implications for both academics and policymakers, are the studies that have analyzed the degree of implementation of the SDGs within some countries.
However, there is still a need for further studies on the topic as country-based studies are needed to explore the coherence of public policies with the 2030 Agenda [33]. Moreover, no study had analyzed one of the major economies of the Eurozone and, more importantly, deepened the level of analysis to understand whether policies adopted at the central level are equally accepted at the peripheral level.
In order to fill this gap and provide a contribution to the discussion on the degree of implementation of the SDGs in this study, Italy has been analyzed also in consideration of the fact that the historical commitment profused by this nation in the pursuit of sustainable development allows countries that today appear less developed to identify the policies that have led to clear improvements. The most developed countries, such as Italy, indeed, have a significant impact on the planet's resources; as indicated by the World Wide Fund for Nature (WWF) and the Global Footprint Network [88], the EU uses about 20% of the planet's resources despite the fact that its territory comprises only 7% of the world's population [89].
Therefore, the first research goal of the study is to provide useful data and arguments to verify the effectiveness of the current Italian legislation with the aim of observing whether the activities carried out so far are sufficient to meet the international commitments undertaken with the signing of the 2030 Agenda. In order to contextualize the results obtained, Italian data was compared with the average data from EU countries.
The second research goal of the article concerns the identification of the state of implementation of the SDGs within the Italian territory. This analysis made it possible to highlight the differences in the degree of implementation of the SDGs in the country.
In order to pursue the research objectives, two analysis techniques were employed. The first was aimed at identifying, through the use of historical data provided by Eurostat and Istat, the value that the SDGs will have in 2030. The second, a dynamic index technique, was used to identify the trend of SDGIs.
The analyses conducted so far have highlighted serious implications for Italy, which will have to make significant changes to reach EU standards in achieving the objectives set by the 2030 Agenda. In the coming years, therefore, it will be necessary to adopt measures and reforms aimed at reversing the trend of the results of many indicators which, based on the projections made, will present negative data by 2030.
The first is that despite Italy being one of the leading economies in the EU area, the policies adopted to date are, in many cases, leading to a deterioration in performance in terms of sustainability.
The second theme that emerged from the analysis of the data conducted in this study refers to the differences that remain in the distribution of the well-being of citizens within the Peninsula, which have repercussions on development opportunities and the pursuit of sustainability goals set by the 2030 Agenda.
Analyses conducted on areas of Italy have made it possible to demonstrate that there are still strong inequalities throughout the country. This situation, if not modified, could lead to an increase in such inequalities and, consequently, to an increase in social conflicts.
Consequently, the government must adequately consider the differences between the Italian regions, implementing an investment plan, to be monitored adequately, in favor of the areas currently most disadvantaged to reduce the gap of inequality.
It is important to note that although the SDGs have a global dimension, their actual implementation on national territories depends on the priorities of each country and how sustainability issues are integrated with the problems of individual states. In this perspective, the monitoring of the implementation of the 2030 Agenda in Italy becomes of fundamental importance and priority must be given to the process of harmonization between EU indicators and those provided by Istat, ensuring the transparency and accuracy of the information at the territorial level.
The collection and accurate analysis of data relating to sustainable development indicators provided by local public administration bodies represent a challenge for Italy and all countries. Through the correct collection of such data, it is in fact possible to determine which areas need timely and effective corrective measures.
From the above, it is believed that in the coming years the most important game for Italy is that leading to the creation of new jobs and, at the same time, the training of young people.
A political agenda focused on growth and job creation has, in fact, clear links with policies for social inclusion and skills development. On the other hand, as indicated by former Minister of Economic Development Carlo Calenda "Our manufacturing companies represent the engine of growth and economic development, with their ability to produce wealth and employment, feed related industries and service activities and contribute to financial, economic and social stability. Creating a business-friendly environment is therefore in the public interest" [90] (p. 2). Italy is conditioned in fact by a high unemployment rate, especially with reference to young people. Although the unemployment rate in 2020 has remained stable at 9.8%, for young people it has risen to 30.3% [91]. This is a serious problem that generates inequalities, including intergenerational inequalities and leads to significant problems in the future, causing social exclusion. It is therefore necessary to increase the quality of education and facilitate access to it at all levels. It could therefore be useful to adopt tax incentives for the hiring of recent graduates, giving greater impetus to universities.
Although Italy achieves good overall results in the representation of women in leadership roles and politics, many efforts must be made to promote the presence of women in business by involving them in work activities and guaranteeing them equal pay with that of men in the same positions [92].
Ultimately, it appears necessary to implement strategies aimed at reinforcing social concern in all areas of sustainability, both through activities that incentivize citizens and through the introduction of penalties aimed at penalizing environmental irresponsibility according to the "polluter pays" principle.
On the other hand, in order to encourage Italian companies to invest in research and development, although the introduction of the Industry 4.0 plan has led to an improvement in the number of investments made and in the digitalization of Italian companies, the government should strengthen this tool by increasing, where possible, the tax incentives available to companies.

Value, Limitations, and Further Line of Work
This contribution is considered to have a considerable theoretical impact as it makes multiple contributions. Firstly, it deepens the knowledge of the literature on the subject and provides new elements for the discussion on the degree of implementation of the SDGs in the nations. The analysis carried out in different parts of Italy has shown that it is not enough to analyze the SDGs at the national level, but that it is appropriate to study them at the local level.
Secondly, the study provides serious implications for policy makers by allowing government, both central and peripheral, to observe whether the policies put in place to date enable them to meet the commitments made in signing the 2030 Agenda. Awareness of the country's situation regarding the processes of implementation of the concept of sustainable development makes it easier to plan future activities, identify areas that require special intervention, monitor progress, and check if we are on the right track.
In fact, the results obtained will be useful for government authorities to become aware of the situation and as a starting point for defining policies that will allow the development of concrete action plans that take into account the shortcomings identified and amplify their positive effects from an integrated perspective. Furthermore, by indicating which SDGs are critical for decisions to be taken to strengthen commitment to the pursuit of the Agenda 2030, the study points the way forward for governments.
Although the study made has added important elements to the existing literature it has some limitations that need to be considered.
First of all, the paper focuses on the application of SDGs but does not consider what factors generate the performance of the nation being studied. In the future, studies may consider making more in-depth analysis to understand the factors that lead states to achieve SDGs.
Additionally, in combination with using public statistics, scholars could conduct their research based on survey questionnaires. In fact, representatives of public administration, entrepreneurs, and scientists could be asked what methodologies they use to assess the achievement of sustainable development and what tools they have put in place within their organizations.
With reference to the estimation methodology adopted, the one proposed by the authors is not the only one capable of determining the degree of implementation of the SDGs. Like many methods of analysis, it is not free of drawbacks, identifiable in the fact that the Error, Trend, Seasonal (ETS) function suffers a decrease in precision as the time horizon of the forecast increases. On the other hand, with reference to the dynamic index methodology, if there was no data from official databases as of 2018 this methodology would not be applicable as it would lead to null values. Scholars in future research will then be able to complete the analysis of the degree of application of SDGs in other EU countries and around the world, thus allowing more comparative analysis between nations and monitor the progress made by the countries already analyzed to understand if the predictions made so far in the literature are being met and possibly to analyze what the deviations are due to.
Research conducted based on these indications could provide a complete and more indepth picture of the assimilation of SDGs that represent a subject of crucial importance for the achievement of the 2030 Agenda. Therefore, these topics offer significant opportunities for future research in the academic field of sustainability.