Identifying Motivation of the Local Governments to Improve the Sustainability Transparency

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 No...

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Main Authors: Andrés NAVARRO GALERA, Araceli de los RÍOS BERJILLOS, Mercedes RUIZ LOZANO, Pilar TIRADO VALENCIA
Format: Article
Language:English
Published: Babes-Bolyai University, Cluj-Napoca 2015-06-01
Series:Transylvanian Review of Administrative Sciences
Subjects:
Online Access:https://rtsa.ro/tras/index.php/tras/article/view/443
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author Andrés NAVARRO GALERA
Araceli de los RÍOS BERJILLOS
Mercedes RUIZ LOZANO
Pilar TIRADO VALENCIA
author_facet Andrés NAVARRO GALERA
Araceli de los RÍOS BERJILLOS
Mercedes RUIZ LOZANO
Pilar TIRADO VALENCIA
author_sort Andrés NAVARRO GALERA
collection DOAJ
description 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.
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spelling doaj.art-54572da454e54500b0e7c88d8ac472fa2024-03-14T07:28:39ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452015-06-011145149167459Identifying Motivation of the Local Governments to Improve the Sustainability TransparencyAndrés NAVARRO GALERA0Araceli de los RÍOS BERJILLOS1Mercedes RUIZ LOZANO2Pilar TIRADO VALENCIA3Professor, Financial Economics and Accounting Department, University of Granada, Granada, SpainProfessor, Business Organization Department,Loyola Andalucía University, Córdoba, SpainProfessor, Financial Economics and Accounting Department, Loyola Andalucía University, Córdoba, SpainProfessor, Financial Economics and Accounting Department, Loyola Andalucía University, Córdoba, SpainThis 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.https://rtsa.ro/tras/index.php/tras/article/view/443environmental, development, sustainability, local government, transparency, explanatory factors.
spellingShingle Andrés NAVARRO GALERA
Araceli de los RÍOS BERJILLOS
Mercedes RUIZ LOZANO
Pilar TIRADO VALENCIA
Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
Transylvanian Review of Administrative Sciences
environmental, development, sustainability, local government, transparency, explanatory factors.
title Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
title_full Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
title_fullStr Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
title_full_unstemmed Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
title_short Identifying Motivation of the Local Governments to Improve the Sustainability Transparency
title_sort identifying motivation of the local governments to improve the sustainability transparency
topic environmental, development, sustainability, local government, transparency, explanatory factors.
url https://rtsa.ro/tras/index.php/tras/article/view/443
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