SOCIAL POLICIES IN THE IMPLEMENTATION OF SDGS IN THE CITIES OF TIJUANA AND GUADALAJARA, MEXICO

The subnational localization of the Sustainable Development Goals (SDGs) is usually presented in two ways: (i) as a report of actions and population served, useful for operational accountability, and (ii) as planning based on indicators, with baselines and targets, more appropriate for monitoring results.This article proposes an SDG Operational Localization Matrix (MOL-SDGs) and a minimum traceability traffic light that allow us to assess, in a simple and replicable way, whether a social policy instrument verifiably connects what it declares (SDGs and targets) with what it manages (results, indicators, temporary and responsible targets), with emphasis on SDG 1 (poverty) and SDG 4 (education).The tool is illustrated by a comparison between the Tijuana 2024 Voluntary Subnational Report, focused on lines of action and beneficiary population, and sectoral instruments in Jalisco, where results and indicators are reported with a baseline and goals (for example, Gini coefficient and extreme poverty).The findings show that the action-based approach tends to privilege coverage without consistently capturing changes in well-being, while the indicatorbased approach can remain programmatic if there is no institutional monitoring mechanism.Based on this, governance implications are discussed -responsibility, coordination and use of evidence -and a minimum package for decision-makers is presented, aimed at strengthening the SDG traceability in public management.