IS FINANCIAL RISK A BARRIER TO THE IMPLEMENTATION OF SDGS IN LOCAL GOVERNMENTS? AN ANALYSIS FOR SPANISH MUNICIPALITIES. Lex localis - Journal of Local Self-Government, [S. l.], v. 23, n. 10, p. 21–41, 2025. DOI: 10.52152/800424. Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/800424. Acesso em: 11 sep. 2025.