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The changes occurred in the management systems of public administration at present allow greater accountability and transparency. The purpose of this paper is twofold; firstly, study the level of transparency in the Spanish Public Administration, in particular we will focus on local governments; and, secondly, to determine those factors or variables that are affecting the levels of transparency. The methodology used to analyze the level of transparency used the transparency index of municipalities build by Transparency International in Spain as a proxy. For the treatment of the data, univariate and multivariate analyses are performed. The pressures exerted by citizens and other stakeholders are leading municipalities to become more transparent in the process of creating legitimacy before citizens and stakeholders. Those municipalities, where citizens have greater access to the Internet, have more population, fiscal pressure is heavier and are governed by left-wing parties, are more pressured to be transparent. [ABSTRACT FROM AUTHOR]

In the current crisis, citizens are demanding greater public sector transparency and accountability. In this paper, we advance the understanding of sustainability practices in public administration. We propose to compare the dissemination of sustainability of various regional governments, analyzing the websites of these regional governments through a content analysis, using for this purpose a list of items obtained from the Global Reporting Initiative (GRI) guidelines. Our results show that Spanish regional governments, spread two-thirds of the information in the GRI guidelines, being the social information which presents a higher level of response and corresponding general aspects which has a lower level of dissemination. In addition, those regional governments with greater environmental commitment are those who publish more information about sustainability. From our conclusions, we emphasize that the poor financial situation of the Spanish regional governments does not seem to promote them to disseminate information about sustainability. [ABSTRACT FROM AUTHOR]