A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments

Avtorji

  • Francisco José Alcaraz-Quiles University of Granada
  • Andrés Navarro-Galera University of Granada
  • David Ortiz-Rodríguez University of Granada

DOI:

https://doi.org/10.4335/12.1.55-78(2014)

Ključne besede:

Public sector, Sustainability, Global Reporting Initiative, Local Governments.

Povzetek

Although the importance of sustainability reporting in the public sector is widely recognized, there are few studies about this issue. This paper analyzed the practices of diffusion of information on sustainability in local governments. So, we observed the Websites of the largest local governments in Spain using a list of items from the guidelines of GRI and comparing the results with the results of the Spanish regional governments. Our findings show that local governments reported some information (50% of the items), but less than regional governments (60%). Social information is the most widespread and environmental information is the least reported.

Biografije avtorja

  • Francisco José Alcaraz-Quiles, University of Granada
    Lecturer Department of Accounting and Finance University of Granada
  • Andrés Navarro-Galera, University of Granada
    Professor Department of Accounting and Finance
  • David Ortiz-Rodríguez, University of Granada
    Associate Professor Department of Accounting and Finance

Prenosi

Objavljeno

2013-10-02

Številka

Letn. 12 Št. 1 (2014)

Rubrika

Article

Kako citirati

A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments. (2013). Lex Localis - Journal of Local Self-Government, 12(1), 55-78. https://doi.org/10.4335/12.1.55-78(2014)

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