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- W2066493727 abstract "This paper contributes to previous country-level analyses of non-financial reporting in the public sector by studying public transparency in relation to sustainability, as well as by assessing the determinants of sustainability disclosure practices in Spanish municipalities. We have carried out a content analysis of the websites of 102 Spanish local governments. Subsequently, we have employed different statistical techniques (biplots and dependence models) to analyse the extent of disclosure and to determine the impact of certain contextual and political factors on transparency in matters of sustainability. When compared to the amount of information that is revealed concerning financial issues, disclosure practices regarding social and environmental information are rather scarce. We have also observed that several political factors, more specifically, the presence of conservative governments and political rivalry, may become genuine barriers to municipal transparency. Based on these findings, we can make two policy recommendations. First, it seems necessary to establish national policies, laws or recommendations that generate similar levels of transparency among local governments in order to avoid social dilemmas. In this sense, similar accountability processes limit non-sustainable behaviours, playing a similar role to that of markets for the private sector. Second, accountability processes should focus on the addition of information concerning social and environmental actions and on informing of the effects of municipalities on them, going beyond the strictly economic dimension." @default.
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- W2066493727 date "2013-01-01" @default.
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- W2066493727 title "Determinants of corporate social disclosure in Spanish local governments" @default.
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- W2066493727 doi "https://doi.org/10.1016/j.jclepro.2012.08.037" @default.
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