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Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures

Author

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  • Andrés Navarro-Galera

    (Financial Economics and Accounting Department, University of Granada, 18071 Granada, Spain)

  • Mercedes Ruiz-Lozano

    (Departamento de Economía Financiera y Contabilidad, Universidad Loyola Andalucía, 14004 Córdoba, Spain)

  • Pilar Tirado-Valencia

    (Departamento de Economía Financiera y Contabilidad, Universidad Loyola Andalucía, 14004 Córdoba, Spain)

  • Araceli de los Ríos-Berjillos

    (Departamento de Gestión Empresarial, Universidad Loyola Andalucía, 14004 Córdoba, Spain)

Abstract

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

Suggested Citation

  • Andrés Navarro-Galera & Mercedes Ruiz-Lozano & Pilar Tirado-Valencia & Araceli de los Ríos-Berjillos, 2017. "Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures," Sustainability, MDPI, vol. 9(3), pages 1-20, March.
    • Handle: RePEc:gam:jsusta:v:9:y:2017:i:3:p:432-:d:93105
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    References listed on IDEAS

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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.
    3. Shianghau Wu & Jiannjong Guo, 2018. "PLS and OPLS Discriminatory Analyses on Political Sustainability in Taiwan," Sustainability, MDPI, vol. 10(1), pages 1-13, January.
    4. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    5. Daniel Barredo Ibáñez & Pedro Molina Rodríguez-Navas & Narcisa Jessenia Medranda Morales & Vanessa Rodríguez Breijo, 2021. "Health Transparency and Communication on the Government Websites of Ibero-American Countries: The Cases of Chile, Colombia, Ecuador, and Spain," IJERPH, MDPI, vol. 18(12), pages 1-16, June.
    6. Marta Vicente-Lama & Pilar Tirado-Valencia & Mercedes Ruiz-Lozano & Magdalena Cordobés-Madueño, 2023. "The impact of sectoral guidelines on sustainability reporting in ports: the case of the Spanish ports," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 25(3), pages 499-519, September.
    7. Luisa Fernanda Rodriguez-Hevía & Julio Navío-Marco & Luis Manuel Ruiz-Gómez, 2020. "Citizens’ Involvement in E-Government in the European Union: The Rising Importance of the Digital Skills," Sustainability, MDPI, vol. 12(17), pages 1-19, August.
    8. 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.
    9. Valeska V. Geldres-Weiss & Nathaniel P. Massa & Joaquín Monreal-Pérez, 2021. "Export Promotion Agencies’ Lived Turmoil, Response and Strategies in COVID-19 Times," Sustainability, MDPI, vol. 13(21), pages 1-24, November.
    10. Jorge Hochstetter & Felipe Vásquez & Mauricio Diéguez & Ana Bustamante & Jeferson Arango-López, 2023. "Transparency and E-Government in Electronic Public Procurement as Sustainable Development," Sustainability, MDPI, vol. 15(5), pages 1-24, March.

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