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Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

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  • Andrés Navarro-Galera

    () (Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, s/n, 18071 Granada, Spain)

  • Francisco José Alcaraz-Quiles

    () (Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, s/n, 18071 Granada, Spain)

  • David Ortiz-Rodriguez

    () (Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, s/n, 18071 Granada, Spain)

Abstract

In the current socioeconomic context, the question of local government sustainability transparency is of great interest to policymakers, managers, citizens and other stakeholders, and yet one to which previous research has devoted little specific attention. At the same time, the Internet has become an instrument of good governance worldwide and government entities in Europe have strived to promote e-government to improve transparency towards citizens. The aim of this study was to identify factors that can help politicians and managers improve practices of sustainability information disclosed by European local governments. To do so, an empirical study was conducted of 91 municipalities in nine countries, comparing three main administrative cultures. Our analysis of the study results highlights various demographic, socioeconomic, financial and legal factors that may be useful to policymakers and managers in promoting the online provision of sustainability information in Anglo-Saxon, Nordic and Southern European countries.

Suggested Citation

  • Andrés Navarro-Galera & Francisco José Alcaraz-Quiles & David Ortiz-Rodriguez, 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe," Sustainability, MDPI, Open Access Journal, vol. 10(7), pages 1-22, June.
  • Handle: RePEc:gam:jsusta:v:10:y:2018:i:7:p:2161-:d:154268
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    References listed on IDEAS

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    Cited by:

    1. Justyna Przywojska & Aldona Podgórniak-Krzykacz & Justyna Wiktorowicz, 2019. "Perceptions of Priority Policy Areas and Interventions for Urban Sustainability in Polish Municipalities: Can Polish Cities Become Smart, Inclusive and Green?," Sustainability, MDPI, Open Access Journal, vol. 11(14), pages 1-24, July.
    2. Vicente Pina & Patricia Bachiller & Lara Ripoll, 2020. "Testing the Reliability of Financial Sustainability. The Case of Spanish Local Governments," Sustainability, MDPI, Open Access Journal, vol. 12(17), pages 1-20, August.
    3. Carmen C. Rodríguez-Martínez & Isabel María García-Sánchez & Purificación Vicente-Galindo & Purificación Galindo-Villardón, 2019. "Exploring Relationships between Environmental Performance, E-Government and Corruption: A Multivariate Perspective," Sustainability, MDPI, Open Access Journal, vol. 11(22), pages 1-16, November.
    4. Luisa Fernanda Rodriguez-Hevía & Julio Navío-Marco & Luis Manuel Ruiz-Gómez, 2020. "Citizens’ Involvement in E-Government in the European Union: The Rising Importance of the Digital Skills," Sustainability, MDPI, Open Access Journal, vol. 12(17), pages 1-19, August.

    More about this item

    Keywords

    sustainability transparency; European local governments; administrative culture;

    JEL classification:

    • Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics
    • Q0 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General
    • Q2 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation
    • Q3 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products

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