Online sustainability information in European local governments An explicative model to improve transparency

Por: TIRADO VALENCIA, PILAR, RODERO COSANO, MARÍA LUISA, RUIZ LOZANO, MERCEDES, DE LOS RÍOS BERJILLOS, ARACELI, RODERO COSANO, MARÍA LUISA, DE LOS RÍOS BERJILLOS, ARACELI, RUIZ LOZANO, MERCEDES, TIRADO VALENCIA, PILAR

Medio: Online Info. Rev.

Alcance: Article

Naturaleza: Científica

Cuartil JCR: 2

Cuartil SJR: 1

Impacto JCR: 1.53400

Impacto SJR: 0.56000

Ámbito: Internacional

Web: https://www.scopus.com/inward/record.uri?eid=2-s2.0-84971268007&doi=10.1108%2fOIR-05-2015-0155&partnerID=40&md5=1428ce97bb602e41bb0ed37fa3549450

Fecha de publicacion: 01/01/2016

ISI: 000379419700007

Scopus Id: 2-s2.0-84971268007

DOI: 10.1108/OIR-05-2015-0155

Abstract:
Purpose - The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature of information on strategies and the governance of city councils, as well as the contents of different dimensions of sustainability that are disclosed on the websites of local governments in big European cities. This model could reveal if the information is disseminated in a homogeneous and coordinated way and could improve the quality of the information, its coherence and its comparability. Design/methodology/approach - The authors have designed a questionnaire with 75 variables from the Global Reporting Initiative proposal to specify information disclosed on sustainability. The level of information about each of these variables has been gathered by consulting the contents published on the websites of the 142 local governments in the sample. Finally the authors propose a model about the cause-effect relationships between the amount and nature of the information in different dimensions of sustainability on the websites of large cities' local governments based on the structural equation modelling methodology. Findings - The model obtained reveals that there is coherence in the sustainability information disclosed by large European cities on their websites. However, it is demonstrated that the relations between the amount of information about strategies and the dissemination of information on each of the dimensions of sustainability (economic, social and environmental) do not have the same intensity. Originality/value - The proposed model can be useful as a reference framework to structure online information supplied in a balanced and comprehensive way. This conceptual model can suggest ways for sustainable improvements based on the experience of analysed local governments.

Palabras clave: Sustainability; Global reporting initiative; Structural equations modelling (SEM); Websites; Local governments