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Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

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  • Andrés Navarro-Galera

    (Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, s/n, 18071 Granada, Spain)

  • Francisco José Alcaraz-Quiles

    (Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, s/n, 18071 Granada, Spain)

  • David Ortiz-Rodriguez

    (Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, s/n, 18071 Granada, Spain)

Abstract

In the current socioeconomic context, the question of local government sustainability transparency is of great interest to policymakers, managers, citizens and other stakeholders, and yet one to which previous research has devoted little specific attention. At the same time, the Internet has become an instrument of good governance worldwide and government entities in Europe have strived to promote e-government to improve transparency towards citizens. The aim of this study was to identify factors that can help politicians and managers improve practices of sustainability information disclosed by European local governments. To do so, an empirical study was conducted of 91 municipalities in nine countries, comparing three main administrative cultures. Our analysis of the study results highlights various demographic, socioeconomic, financial and legal factors that may be useful to policymakers and managers in promoting the online provision of sustainability information in Anglo-Saxon, Nordic and Southern European countries.

Suggested Citation

  • Andrés Navarro-Galera & Francisco José Alcaraz-Quiles & David Ortiz-Rodriguez, 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe," Sustainability, MDPI, vol. 10(7), pages 1-22, June.
    • Handle: RePEc:gam:jsusta:v:10:y:2018:i:7:p:2161-:d:154268
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    2. Tamara Guerrero-Gómez & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2021. "Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
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    7. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
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