Un impulso a la transparencia sobre sostenibilidad en gobiernos locales europeos mediante factores poblacionales, socioeconómicos, financieros y legales

• Andrés Navarro Galera ^[1] ; David Ortiz Rodríguez ^[1] ; Francisco José Alcaraz Quiles ^[1]
  1. [1] Universidad de Granada

     Universidad de Granada

     Granada, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 48, Nº 4, 2019, págs. 525-554
• Idioma: español
• DOI: 10.1080/02102412.2019.1629204
• Títulos paralelos:
  • A stimulus to transparency on sustainability in European local governments through population, socioeconomic, financial and legal factors
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• Dialnet Métricas: 3 Citas
• Resumen
  • español

    La crisis económica global ha tenido un importante impacto en los gobiernos locales, especialmente por las fuertes tensiones financieras ocasionadas, provocando que los ciudadanos demanden una mayor transparencia en materia de sostenibilidad de los servicios públicos. Así, investigaciones previas y pronunciamientos internacionales están reclamando la adopción de medidas para mejorar la difusión de información gubernamental sobre sostenibilidad. En el caso de los gobiernos locales, aún son insuficientes los trabajos que han abordado la divulgación de información sobre sostenibilidad y sus variables influyentes, y muy pocos han afrontado estudios comparativos en Europa. Este trabajo analiza la información sobre sostenibilidad publicada en las Webs de 91 grandes gobiernos locales pertenecientes a nueve países europeos. Pretendemos descubrir factores influyentes en la transparencia sobre sostenibilidad de los gobiernos locales europeos, generando nuevo conocimiento útil para responsables gubernamentales interesados en potenciar la difusión online de información económica, social y medioambiental.

  • English

    The global economic crisis had an important impact on local governments, especially due to the strong financial tensions. This crisis caused citizens to demand greater transparency regarding the sustainability of public services. Thus, previous research and international declarations have called for measures to improve the dissemination of government information about sustainability. For local governments, there are still insufficient studies that have analyzed the dissemination of information about sustainability and influential variables, and very few have conducted comparative studies in Europe. This paper analyzes the sustainability information published on the websites of 91 large local governments from nine European countries The aim is to discover factors influencing sustainability transparency of European local governments, generating new useful knowledge for government officials interested in promoting the online dissemination of economic, social and environmental information.

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