Bloch, CaroleZwitter,AndrejGeorge, Ellis2025-11-192025-11-192025https://doi.org/10.1016/j.esg.2025.100236https://hdl.handle.net/10566/21423This perspective article explores foundational shifts required for the conceptualization of future principles and goals to inform the starting re-negotiation process of the Sustainable Development Goals (SDGs) post-2030. Based on a multi-stakeholder consultation and workshop-based focus groups, this article emphasizes integrating non-material aspects of human flourishing, such as cultural, psycho-social, and community-based aspects, in addition to the current focus on material conditions (as represented in the SDGs). Given regional, cultural, religious and other specificities, these non-material aspects need to be based on localized goals and indicators that follow global principles. This in turn, we argue, requires the development of a multi-level governance framework to capture the full spectrum of societal health and human experience allowing for both top-down principle-based governance as well as bottom-up goal and indicator development. Key recommendations include: localized implementation by leveraging local and indigenous knowledge, and fostering adaptable development models rooted in local realities and global principles. This flourishing-based development approach aims to harmonize material conditions with non-material aspects of human flourishing as a process oriented integrated systems approach.enSustainable Development GoalsHuman flourishingIntegrated systems approachMulti-level governanceNon-material conditionsArticle