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Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments

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  • Giuseppe Nicolò
  • Vitiana L’Abate
  • Nicola Raimo
  • Filippo Vitolla

Abstract

This study explores the relationship between SDG 13 performance and disclosure in Italian local governments (LGs) through an analysis of their official X accounts. The findings reveal that LGs with better SDG 13 performance are more likely to share climate-related information on social media, supporting the substantive approach to legitimacy. The article highlights the role of social media in sustainability disclosure. By focusing on SDG 13, this study adds to the understanding of how digital platforms can be leveraged to align communication with actual performance. Therefore, LGs should invest in acquiring the skills and resources necessary for maximizing the potential of social media to enhance transparency and stakeholder engagement.

Suggested Citation

  • Giuseppe Nicolò & Vitiana L’Abate & Nicola Raimo & Filippo Vitolla, 2025. "Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments," Public Money & Management, Taylor & Francis Journals, vol. 45(7), pages 744-752, October.
    • Handle: RePEc:taf:pubmmg:v:45:y:2025:i:7:p:744-752
    DOI: 10.1080/09540962.2024.2424395
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