A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments
DOI:
https://doi.org/10.4335/12.1.55-78(2014)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.
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2013-10-02
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