RUIZ LOZANO, MERCEDES, Navarro-Galera A. , TIRADO VALENCIA, PILAR, DE LOS RÍOS BERJILLOS, ARACELI
No
Local Gov. Stud.
Article
Científica
1.909
0.953
01/01/2019
000482306000002
2-s2.0-85059070275
The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence of the cultural environment on the disclosure of governmental information on sustainability, including social, environmental and economic information. We perform a comparative analysis of the effects of four types of variables (demographic, sociological, economic and financial) on the disclosure of information on sustainability in two different contexts: Anglo-Saxon and Nordic administrative cultures. Our results show that the factors of the administrative culture context do influence practices of transparency on governmental sustainability. In the Anglo-Saxon environment, the explanatory variables are population size, dependent population and education level. For the Nordic area countries, the main variables are unemployment, dependent population, financial autonomy and debt per capita. Taking into account the study results obtained, we propose measures to facilitate the dissemination of sustainability information in each cultural environment. © 2018, © 2018 Informa UK Limited, trading as Taylor & Francis Group.
cultural environment; E-Government; local governments; sustainability; Transparency