The UN defined the basic principles of sustainable development, the program of its international cooperation, and its legal instruments for the first time at its conference in 1972, later on in 1992 and 2002, additional cooperation directions and tasks has been set by the organization. The framework for sustainable development until 2030, which focuses on the specific definition of the Sustainable Development Goals (SDGs) and the progress towards the goals based on the indicators assigned to the SDGs, was adopted in 2015 by the “Transforming our world: sustainable development framework 2030” (AGENDA 2030). The 17 goals defined by AGENDA 2030 call on countries to form a global partnership to eliminate poverty and deprivation, improve health and education, reduce inequality, and promote economic growth by addressing climate change and preserving oceans and forests.
After its appearance in international cooperation, sustainable development also appeared at the level of nations, as such Hungary also committed itself to the realization of sustainable development goals. The most important strategic objectives of the sustainable development framework and AGENDA 2030, were also enshrined in the Fundamental Law at the highest level of the national legal framework, and the progress of their implementation is measured and monitored by the Hungarian Central Statistical Office with indicators created for this purpose.
The International Organization of Supreme Audit Institutions (INTOSAI) also formulated the objective to evaluate the achievement of sustainable development goals through performance audits measuring the results as its own strategic goal. Accordingly, the State Audit Office of Hungary assumes an active role in supporting the implementation of the national objectives defined in the field of sustainable development. Its audits and analyses cover the areas affected by the objectives, and through the internationally recognized measurement toolkit, it regularly evaluates the shifts in the achievement of strategic goals.