Resumo

ALCARAZ-QUILES, Francisco J.; NAVARRO-GALERA, Andrés  e  ORTIZ-RODRIGUEZ, David. Transparency over sustainability in regional governments: the case of Spain. Convergencia [online]. 2017, vol.24, n.73, pp.113-140. ISSN 2448-5799.

In the current crisis, citizens are demanding greater public sector transparency and accountability. In this paper, we advance the understanding of sustainability practices in public administration. We propose to compare the dissemination of sustainability of various regional governments, analyzing the websites of these regional governments through a content analysis, using for this purpose a list of items obtained from the Global Reporting Initiative (GRI) guidelines.

Our results show that Spanish regional governments, spread two-thirds of the information in the GRI guidelines, being the social information which presents a higher level of response and corresponding general aspects which has a lower level of dissemination. In addition, those regional governments with greater environmental commitment are those who publish more information about sustainability. From our conclusions, we emphasize that the poor financial situation of the Spanish regional governments does not seem to promote them to disseminate information about sustainability.

Palavras-chave : sustainability; Corporate Social Responsibility (CSR); regional governments; dissemination of information.

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