1. Factors determining online sustainability reporting by local governments.
- Author
-
Navarro-Galera, Andrés, Ortiz-Rodríguez, David, and Alcaraz-Quiles, Francisco J.
- Subjects
LOCAL government ,SOCIOECONOMIC factors ,INTERNET in public administration ,REGRESSION analysis ,SOCIAL responsibility of business ,SUSTAINABILITY ,STAKEHOLDER theory ,GOVERNMENT policy - Abstract
Although international organizations and prior literature have recognized the importance of sustainability reporting for governments nowadays, some studies have revealed that this is an issue that has received little attention and thus needs further investigation. This article studies the publication of information on sustainability issues by local governments, analysing the relationship between diverse levels of sustainability information disclosure and some socioeconomic, financial and population variables. Based on the increased use of the Internet by governments, the methodology applied in this study is to analyse the websites of 55 major towns and cities in Spain, seeking 61 items that are recommended in the Global Reporting Initiative guidelines. By applying multiple linear regression analysis, we analysed the influence of 13 factors on the sustainability reporting provided by these municipal authorities. The results show that social information is the most widespread, and that the dependent population has a positive impact on the sustainability disclosures. The major opportunities to improve sustainability practices lie in improving the disclosure of economic and environmental information, through the publication of formal sustainability reports and the enhanced coordination of information published individually by different departments. [ABSTRACT FROM PUBLISHER]
- Published
- 2015
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