RT Journal Article T1 Digital Transformation and Local Government Response to the COVID-19 Pandemic: An Assessment of Its Impact on the Sustainable Development Goals A1 Palos Sánchez, Pedro A1 Baena Luna, Pedro A1 García Ordaz, Mercedes A1 Martínez López, Francisco José AB This paper analyzes how Digital Transformation (DT) processes have influenced the Attitude of local governments (LGs)toward the COVID-19 pandemic and their effect on achieving the United Nations’ Sustainable Development Goals (SDGs).The data were collected from LGs in Spain (n = 124) through a questionnaire in which the IT skills of their workers, the DTprocesses, budgets, degree of regulatory compliance, and implementation of trust seals were measured, together with the ITsecurity measures adopted. The contrast between the proposed model and the results showed that the direct influence of ITsecurity influences the government’s attitude toward COVID-19 and DT implementing actions to achieve SDGs. The findingsof this work are of great value both for the actors involved in the design and implementation of public policies and for thoseresponsible for local governance in their objective to improve citizens’ experience of the services provided and in exceptionalsituations such as the one experienced as a result, of-COVID-19. PB SAGE SN 2158-2440 (electrónico) YR 2023 FD 2023 LK https://hdl.handle.net/10272/22145 UL https://hdl.handle.net/10272/22145 LA eng NO Palos-Sánchez, P. R., Baena-Luna, P., García-Ordaz, M., & Martínez-López, F. J. (2023). Digital Transformation and Local Government Response to the COVID-19 Pandemic: An Assessment of Its Impact on the Sustainable Development Goals. In SAGE Open (Vol. 13, Issue 2, p. 215824402311673). SAGE Publications. https://doi.org/10.1177/21582440231167343 DS Repositorio Institucional de la Universidad de Huelva RD 31 may 2026