Razkritje informacij o trajnosti v lokalnih upravah Pacifiške zveze
DOI:
https://doi.org/10.4335/18.3.557-578(2020)Ključne besede:
trajnost, pobuda za globalno poročanje, javni sektor, lokalna uprava, Pacifiška zveza, razkritjePovzetek
Zahteve različnih kategorij uporabnikov glede informacij o trajnosti so pokazale potrebo po razkritju nefinančnih informacij. Cilj tega dokumenta je analizirati raven razkritja informacij o trajnosti, ki so jih predložile lokalne uprave držav Pacifiške zveze, in sicer z analizo vsebine spletnih strani subjektov v letu 2018. Rezultati kažejo, da so lokalne uprave Pacifiške zveze zainteresirane za razkritje informacij, povezanih s trajnostjo, na podlagi vidikov, obravnavanih v smernicah pobude za globalno poročanje, vendar je njihova raven razkritja nizka, saj dosegajo 40 % ocenjenih meril in se osredotočajo predvsem na splošne in ekonomske informacije, pri čemer je stopnja razkritja socialnih in okoljskih vidikov nižja. To delo prispeva k literaturi o značilnostih razkrivanja trajnosti v lokalnih upravah v državah v razvoju, kot so te iz območja Latinske Amerike.
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