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Local government social responsibility: empirical evidence in the region of Extremadura

Author

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  • Nevado Gil, María Teresa

    (Facultad de Empresa, Finanzas y Turismo. Departamento de Economía Financiera y Contabilidad. Universidad de Extremadura)

  • Gallardo Vázquez , Dolores

    (Facultad de Empresa, Finanzas y Turismo. Departamento de Economía Financiera y Contabilidad. Universidad de Extremadura)

Abstract

This paper serves as a double purpose in the context of local administrations’ information on line disclosure of Social Responsibility (SR). First, this study examines how levels of information dissemination of SR are evolving. Second, some fiscal, political, population, and socioeconomic factors were investigated as determinants of this information disclosed. A content analysis of the websites of the local government in a region of Spain was carried out. This region is the first which has a Corporate Social Responsibility Lay. Later, according to literature review, the authors propose a multiple linear regression model based on disclosure index scores calculated previously. On the one hand, the results show an increase in the amount of SR information disclosed between 2013 and 2016. On the other hand, the study concludes that larger municipalities with more resources, progressive party governments, and intense political competition present higher levels of information disclosure of social responsibility.

Suggested Citation

  • Nevado Gil, María Teresa & Gallardo Vázquez , Dolores, 2019. "Local government social responsibility: empirical evidence in the region of Extremadura," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 161-179.
    • Handle: RePEc:ris:invreg:0419
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    References listed on IDEAS

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    More about this item

    Keywords

    Social Responsibility; Disclosure; Websites; Determinant factors;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H89 - Public Economics - - Miscellaneous Issues - - - Other
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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