129 than as a catalyst for measurable improvement (Buss et al., 2021; Clifford, 2022b; Maconachie & Conteh, 2021a; Perdeli Demirkan et al., 2021a). 3.2.1 Economic efficiency and operational optimization Economic and operational benefits are most pronounced when SDG localization is integrated into planning, monitoring, and investment decisions, rather than being limited to disclosure purposes. Project-level assessment tools translate sustainability goals into prioritized mitigation and monitoring actions, thereby enhancing implementation focus and follow-up (Villeneuve et al., 2017a). SDG localization also contributes to operational continuity by reducing social and conflict risks. Shared-value investments and locally aligned initiatives can enhance legitimacy and minimize disruptions (Boiral et al., 2019; Fraser, 2021; Saenz, 2023b). At organizational and sectoral levels, SDG performance assessments facilitate the identification of gaps and the prioritization of investments, even when site-level outcomes are not directly measured (Baninla et al., 2025; Kruk et al., 2025). Additionally, some studies suggest that SDGlinked taxonomies and ESG screening improve financing clarity and investment transparency, although the supporting evidence is primarily conceptual and tends to emphasize access to capital over demonstrated operational gains (Dmitrieva & Solovyova, 2024; Sternberg & Ahearn, 2023). In rehabilitation contexts, SDG-aligned socio-environmental indicators have been associated with more efficient resource allocation and improved recovery budgeting (Kruk et al., 2025). 3.2.2 Environmental restoration and post-mining transition Environmental restoration and post-mining transition provide some of the most compelling evidence for the benefits of SDG localization, particularly when SDGs are integrated into restoration criteria, ecological indicators, or closure decision tools. For instance, SDG-oriented reclamation, such as biochar-assisted restoration, demonstrates measurable improvements in soil and nutrient conditions and directly links these outcomes to SDG contributions, thereby enhancing monitoring and credibility (Ghosh & Maiti, 2021). Comparable rehabilitation initiatives report ecosystem recovery and increased ecosystem service value following restoration (Kruk et al., 2025). Additionally, studies employing ecosystem-service valuation indicate that SDG localization can enhance restoration planning by clarifying recovery pathways and supporting more robust investment prioritization (Ferrer et al., 2021a; Zeng et al., 2022). In the context of mine closure, SDG-informed frameworks facilitate the comparison of post-mining land-use options, align closure processes with longterm development objectives, and mitigate future liabilities. Case studies further demonstrate the viability of reuse options such as employment hubs or renewable energy sites (Simpson et al., 2025). Overall, environmental benefits are most consistently realized when the SDGs are embedded in technical monitoring and closure or restoration decision frameworks, rather than used primarily for symbolic reporting. 3.2.3 Community health, safety, and inclusion
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