Identifying Motivation of the Local Governments to Improve the Sustainability Transparency

Andrés NAVARRO GALERA, Araceli de los RÍOS BERJILLOS, Mercedes RUIZ LOZANO, Pilar TIRADO VALENCIA

Abstract


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.

Keywords


environmental, development, sustainability, local government, transparency, explanatory factors.

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