Abstract
Integrated governance mechanisms, characterized by transparency, inter-agency coordination, and subnational accountability, function as the essential catalysts for transforming formal policy into tangible progress, thereby enhancing the probability of achieving the Sustainable Development Goals (SDGs). This study examines how governance mechanisms translate formal SDGs commitments into measurable development outcomes in Nigeria using state-level panel data and mixed-method evidence. Results show that a one–standard deviation improvement in government effectiveness raises SDGs performance by 0.18–0.25 standard deviations, while accountability improvements reduce poverty incidence by 8–12 percent. Mechanism analysis indicates that governance operates primarily through enhanced budget execution, service delivery efficiency, and citizen monitoring. Heterogeneity estimates reveal stronger effects in fiscally autonomous and institutionally stronger states, underscoring contextual constraints. Qualitative case evidence further corroborates these institutional transmission channels. The findings demonstrate that SDG progress in low-capacity settings depends less on policy expansion and more on strengthening implementation institutions, offering scalable lessons for decentralized developing economies.