Hypothesis

The SDGs as a framework can offer leverage for multi-level governance and facilitate transitions to alternative shared value systems; 

While performance and outcome data provide essential information to track the implementation of the SDGs, they should be complemented by other, more qualitative, assessments of policy efforts and other actions at all levels of governance, in support of the goals including policy commitments, the strategic use of public practices and procedures towards achieving the goals and the integration in strategies and actions.

To improve assessments of government efforts, one needs to assess the content of policies – including national targets, long-term pathways, and intermediate objectives – to determine if they are consistent with achieving the SDGs . Such assessments would also track policy implementation. 

Because of the complexity and high cost of such "policy trackers" assessments, governments rarely undertake them.   

 Substantial changes in the content of SDG policies would lead to an integration of several policies. Such complex changes in content are unlikely to be achieved without procedural and institutional changes. This reasoning culminates in the following two sets of expectations.

• When the SDGs contain goals/targets that cut across the individual SDGs and aim for a mutual attainment of the goals, we expect national governments to announce procedural or institutional changes to policy-making and implementation in order to attain policy coherence (intersectoral approach).
• When the SDGs encourage the adoption of joint goals and/or targets, we expect substantive policy changes in order to attain policy coherence (multisectoral approach). Substantive policy changes involve changes to the policy content and the corresponding institutional arrangements for their formulation and implementation.