| Authors |
Navarro Galera, Andres , DE LOS RÍOS BERJILLOS, ARACELI, RUIZ LOZANO, MERCEDES, TIRADO VALENCIA, PILAR |
| Abstract |
This paper examines the sustainability transparency of governments, i.e., the disclosure of information on the sustainability of their actions. To do so, we identify contributory factors to the online disclosure of environmental, social, economic and general information by local governments in Nordic countries. Linear regression analysis was used to identify factors influencing the online dissemination of government information on sustainability; a factor analysis, as a precursor to linear regression, led us to reduce 14 explanatory variables to four factors: financial risk, demography, professional qualifications and local government resources.\n The results obtained show that local financial 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 disclosure of its financial risks, together with greater awareness of stakeholders\' demands, could promote transparency in the field of environmental, social and economic sustainability, while local demographic characteristics could foster the publication of information on environmental sustainability. |
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