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Identifying Motivation of the Local Governments to Improve the Sustainability Transparency

Transylvanian Review of Administrative Sciences

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Title Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
 
Creator NAVARRO GALERA, Andrés; Professor, Financial Economics and Accounting Department, University of Granada, Granada, Spain
RÍOS BERJILLOS, Araceli de los; Professor, Business Organization Department,Loyola Andalucía University, Córdoba, Spain
RUIZ LOZANO, Mercedes; Professor, Financial Economics and Accounting Department, Loyola Andalucía University, Córdoba, Spain
TIRADO VALENCIA, Pilar; Professor, Financial Economics and Accounting Department, Loyola Andalucía University, Córdoba, Spain
 
Subject environmental, development, sustainability, local government, transparency, explanatory factors.
 
Description This paper examines the sustainability tran-sparency of governments, i.e., the disclosure of information on the sustainability of their ac-tions. To do so, we identify contributory factors to the online disclosure of environmental, social, economic and general information by local gov-ernments in Nordic countries. Linear regression analysis was used to identify factors inf uencing the online dissemination of government infor-mation on sustainability; a factor analysis, as a precursor to linear regression, led us to reduce 14 explanatory variables to four factors: f nancial risk, demography, professional qualif cations and local government resources. The results obtained show that local f -nancial priorities have a greater impact on the sustainability-related content of governmental websites than does concern for the needs of the population. Furthermore, an organization’s dis-closure of its f nancial risks, together with greater awareness of stakeholders’ demands, could pro-mote transparency in the f eld of environmental, social and economic sustainability, while local demographic characteristics could foster the publication of information on environmental sus-tainability.
 
Publisher Babes Bolyai University
 
Contributor This study was carried out with the assistance of a research project funded by the Regional Government of Andalusia (Ref. P11-SEJ-7700) and that of two projects funded by the National Research Plan, Nos. ECO2010-17463-ECON and ECO2010-20522-ECON.
 
Date 2015-06-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/443
 
Source Transylvanian Review of Administrative Sciences; 2015: Issue No. 45 E/June; 149-167
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/443/432
 
Rights Copyright (c) 2015 Transylvanian Review of Administrative Sciences