A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments

  • Francisco José Alcaraz-Quiles University of Granada
  • Andrés Navarro-Galera University of Granada
  • David Ortiz-Rodríguez University of Granada
Keywords: Public sector, Sustainability, Global Reporting Initiative, Local Governments.

Abstract

Although the importance of sustainability reporting in the public sector is widely recognized, there are few studies about this issue. This paper analyzed the practices of diffusion of information on sustainability in local governments. So, we observed the Websites of the largest local governments in Spain using a list of items from the guidelines of GRI and comparing the results with the results of the Spanish regional governments. Our findings show that local governments reported some information (50% of the items), but less than regional governments (60%). Social information is the most widespread and environmental information is the least reported.

Author Biographies

Francisco José Alcaraz-Quiles, University of Granada
Lecturer Department of Accounting and Finance University of Granada
Andrés Navarro-Galera, University of Granada
Professor Department of Accounting and Finance
David Ortiz-Rodríguez, University of Granada
Associate Professor Department of Accounting and Finance
Published
2013-10-02
Section
Articles