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

  1. Andrés Navarro Galera 1
  2. David Ortiz Rodríguez 1
  3. Francisco José Alcaraz Quiles 1
  1. 1 Universidad de Granada
    info

    Universidad de Granada

    Granada, España

    ROR https://ror.org/04njjy449

Journal:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Year of publication: 2019

Volume: 48

Issue: 4

Pages: 525-554

Type: Article

DOI: 10.1080/02102412.2019.1629204 DIALNET GOOGLE SCHOLAR

More publications in: Revista española de financiación y contabilidad

Abstract

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.

Bibliographic References

  • Acerete, B., Gasca, M., & Llena, F., (2019). Analysis of environmental financial reporting in the Spanish toll roads sector. Spanish Journal of Finance and Accounting/Revista Española De Financiación Y Contabilidad, 1–34. doi:10.1080/02102412.2019.1591880
  • Afonso, A., & Jalles, J. T., (2015). Fiscal sustainability: A panel assessment for advanced economies. Applied Economics Letters, 22(11), 925–929.
  • Albalate Del Sol, D., (2013). The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, 16, 90–107.
  • Alcaide Muñoz, L., & Rodríguez Bolívar, M. P., (2015). Determining factors of transparency and accountability in local governments: A meta-analytic study. Lex Localis - Journal of Local Self-Government, 13(2), 129–160.
  • Alcaraz-Quiles, F. J., Navarro-Galera, A., & Ortiz-Rodríguez, D., (2015). Factors determining online sustainability reporting by local governments. International Review of Administrative Sciences, 81, 79–109.
  • Alcaraz-Quiles, F. J., Navarro-Galera, A., & Ortiz-Rodríguez, D., (2017). La transparencia sobre sostenibilidad en gobiernos regionales: El caso de España. Convergencia. Revista De CC. Sociales, 73, 113–140.
  • Ayande, A., Sabourin, V., & Cuevas-Moreno, R., (2015). Fostering corportate social responsibility and sustainable development: A critical analysis and perspective on the organizational strategies implemented by corporations. Advances in Social Sciences Research Journal, 2(7), 176–196.
  • Barbier, J. C., (2012). The road to social europe. A contemporary approach to political cultures and diversity in Europe. Abingdon: Routledge.
  • Batabyal, A. A., (2016). Sustainable growth and development in regional economy. Regional Studies, 50(5), 922–923.
  • Beare, D., Buslovich, R., & Searcy, C., (2014). Linkages between corporate sustainability reporting and public policy. Corporate Social Responsibility and Environmental Management, 21, 336–350.
  • Bearfield, D. A., & Bowman, A. O. ´. M., (2017). Can you find it on the web? An assessment of municipal E-government transparency. American Review of Public Administration, 47(2), 172–188.
  • Bengtsson, M., (2016). How to plan and perform a qualitative study using content analysis. NursingPlus Open, 2, 8–14.
  • Benito, B., Bastida, F., & García, J. A., (2010). Explaining differences in efficency: An application to Spanish municipalities. Applied Economics, 42(4), 515–528.
  • Berliner, D., & Erlich, A., (2015). Competing for transparency: Political competition and institutional reform in Mexican states. American Political Science Review, 109, 110–128.
  • Bertot, J. C., Jaeger, P. T., & Grimes, J. M., (2010). Using ITCs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27, 264–271.
  • Bonsón, E., Torres, L., Royo, S., & Flores, F., (2012). Local e-government 2.0: Social media and corporate transparency in municipalities. Government Information Quarterly, 29, 123–132.
  • Brooks, C., & Oikonomou, I., (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. The British Accounting Review, 50, 1–15.
  • Brusca, I., Rossi, F. M., & Aversano, N., (2016). Online sustainability information in local governments in an austerity context. Online Information Review, 40(4), 497–514.
  • Caamaño-Alegre, J., Lago-Peñas, S., Reyes-Santias, F., & Santiago-Boubeta, A., (2013). Budget transparency in local governments: An empirical analysis. Local Government Studies, 39, 182–207.
  • Camilleri, M. A., (2015). Valuing stakeholder engagement and sustainability reporting. Corporate Reputation Review, 18, 210–222.
  • Centre for Law and Democracy. (2015). Global right to information rating. Retrieved from www.rti-rating.org
  • Chu, H., (2015). Research methods in library and information science: A content analysis. Library & Information Science Research, 37, 36–41.
  • Crane, A., & Matten, D., (2007). Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford: Oxford University Press.
  • Cuadrado-Ballesteros, B., (2014). The impact of functional decentralization and externalization on local government transparency. Government Information Quarterly, 31, 265–277.
  • Cucciniello, M., & Nasi, G., (2014). Transparency for trust in government: How effective is formal transparency? International Journal of Public Administration, 37(13), 911–921.
  • David, N., Justice, J., & McNutt, J. G., (2015). Smart cities are transparent cities: The role of fiscal transparency in smart city governance. In M. P., Rodriguez-Bolivar (Ed.), Transforming city governments for successful Smart cities (pp. 69–86). Basel, Switzerland: Springer International Publishing AG.
  • Deegan, C., (2002). The legitimising effect of social and environmental disclosures-a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282–311.
  • Domingues, A. R., Lozano, R., Ceulemans, K., & Ramos, T. B., (2017). Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability. Journal of Environmental Management, 192, 292–301.
  • Domingues, A. R., Moreno-Pires, S., Caeiro, S., & Ramos, T. B., (2015). Defining criteria and indicators for a sustainability label of local public services. Ecological Indicators, 57, 452–464.
  • Donald, B., Glasmeier, A., Gray, M., & Lobao, L., (2014). Austerity in the city: Economic crisis and urban service decline? Cambridge Journal of Regions, Economy and Society, 7, 3–15.
  • Downe-Wambolt, B., (1992). Content analysis: Method, applications and issues. Health Care for Women International, 13, 313–321.
  • Dumay, J. C., Guthrie, J., & Farneti, F., (2010). GRI sustainability reporting guidelines for public and third sector organisations. Public Management Review, 12, 531–548.
  • Erkkilä, T., (2016). Global governance indices as policy instruments: Actionability, transparency and comparative policy analysis. Journal of Comparative Policy Analysis, 18(4), 382–402.
  • Ferraz Esteves de Araujo, J. F., & Tejedo-Romero, F., (2016). Local government transparency index: Determinants of municipalities’ rankings. International Journal of Public Sector Management, 29(4), 327–347.
  • Fondo Monetario Internacional –FMI. (2014). Fiscal Transparency Code. Washington: FMI.
  • Freeman, I., & Hasnaoui, A., (2011). The meaning of corporate social responsibility: The vision of four nations. Journal of Business Ethics, 100(3), 419–443.
  • G-20. (2013, September 6). G-20 leaders’ declaration. Document. St. Petersburg, Russia. Retrieved from www.g20.org
  • Ganapati, S., & Reddick, C. G., (2012). Open e-government in U.S. state governments: Survey evidence from chief information officers. Government Information Quarterly, 29, 115–122.
  • Garas, A., Lapatinas, A., & Poulios, K., (2016). The relation between migration and FDI in the OECD from a complex network perspective. Advances in Complex Systems, 19(6 & 7). doi:10.1142/S0219525916500090
  • García-Sánchez, I. M., Frías-Aceituno, J. V., & Rodríguez-Domínguez, L., (2013). Determinants of corporate social disclosure in Spanish local governments. Journal of Cleaner Production, 39, 60–72.
  • García-Torea, N., Fernández-Feijoo, B., & de la Cuesta-González, M., (2017). The influence of ownership structure on the transparency of CSR reporting: Empirical evidence from Spain. Spanish Journal of Finance and Accounting/Revista Española De Financiación Y Contabilidad, 46(3), 249–271.
  • Global Reporting Initiative (GRI). (2006). G3 sustainability reporting guidelines. Amsterdam: GRI.
  • Global Reporting Initiative (GRI). (2010). Reporting in government agencies. Amsterdam: GRI.
  • Global Reporting Initiative (GRI). (2013). G4 sustainability reporting guidelines. Retrieved from https://www.globalreporting.org/reporting/g4/Pages/default.aspx.
  • Goodpaster, K. E., (2009). Ética empresarial y análisis de los “stakeholders”. Vizcaya: Aurkilan Spanish Annual, Special Issue on Business Ethics Quarterly.
  • Greco, G., Sciulli, N., & D’Onza, G., (2015). The influence of stakeholder engagement on sustainability reporting: Evidence from Italian local councils. Public Management Review, 17, 465–488.
  • Guillamón, M. D., Bastida, F., & Benito, B., (2011). The determinants of local government´s financial transparency. Local Government Studies, 37(4), 391–406.
  • Guthrie, J., Ball, A., & Farneti, F., (2010). Advancing sustainable management of public and not for profit organizations. Public Management Review, 12, 449–459.
  • Hahn, R., & Lülfs, R., (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123, 401–420.
  • Harrison, T. M., & Sayogo, D. S., (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31, 513–525.
  • Hodeghatta, U.R., & Nayak, U. (2017). Business analytics using r–a practical approach. USA: Springer Science+Business Media.
  • Hodges, R., & Grubnic, S., (2010). Local authority e-government partnerships in England: A case study. Financial Accountability and Management, 26, 42–64.
  • Homsy, G. C., & Warner, M. E., (2015). Cities and sustainability: Polycentric action and multilevel governance. Urban Affairs Review, 51, 46–73. http://ec.europa.eu/economy_finance/economic_governance/sgp/index_en.htm
  • Hummel, K., & Schlick, K., (2016). The relationship between sustainability performance and sustainability disclosure–reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35, 455–476.
  • International Federation of Accountants (IFAC) (2013). Accountability, sustainability, and growth recommendations for the G-20 leaders’ summit. Retrieved from http://www.ifac.org/publications-resources/accountability-sustainability-and-growth-recommendations-g-20-leaders-summit
  • International Transparency (TI). (2016). Corruption Perceptions Index 2016. Retrieved from http://www.transparency.org/news/feature/corruption_perceptions_index_2016
  • Jeffery, C., (2015). The regional dimension of the European Union: Towards a third level in Europe? New York: Routledge.
  • Kickert, W., (2007). the study of public management in europe and the us. In W., Kickert (Eds), The study of public management in Europe and the US: a competitive analysis of national distinctiveness (pp. 1–13). USA: Routledge doi:10.4324/9780203936177
  • Kiewiet, R., & McCubbins, M. D., (2014). State and local government finance: The new fiscal ice age. Annual Review of Political Science, 17, 105–122.
  • KPMG (2013). The KPMG survey of corporate responsibility reporting 2013. Retrieved from http://www.kpmg.com/global/en/issuesandinsights/articlespublications/corporateresponsibility/pages/corporate-responsibility-reporting-survey-2013.aspx
  • Krause, R. M., Feiock, R. C., & Hawkins, C. V., (2016). The administrative organization of sustainability within local government. Journal of Public Administration Research and Theory, 26, 113–127.
  • Lodhia, S., Jacobs, K., & Park, Y. J., (2012). Driving public sector environmental reporting. Public Management Review, 14(5), 631–647.
  • López-Arceiz, F. J., Bellostas-Pérezgrueso, A. J., Moneva-Abadía, J. M., & Rivera-Torres, M. P., (2018). The role of corporate governance and transparency in the generation of financial performance in socially responsible companies. Spanish Journal of Finance and Accounting/Revista Española De Financiación Y Contabilidad, 47(1), 44–80.
  • Marcuccio, M., & Steccolini, I., (2005). Social and environmental reporting in local authorities. Public Management Review, 7(2), 155–176.
  • Martinov-Bennie, N., & Hecimovic, A., (2010). Assurance of Australian natural resource management. Public Management Review, 12, 549–565.
  • Mazzara, L., Sangiorgi, D., & Siboni, B., (2010). Public strategic plans in Italian local governments A sustainability development focus? Public Management Review, 12(4), 493–509.
  • Melitski, J., & Manoharan, A., (2014). Performance measurement, accountability, and transparency of budgets and financial reports. Public Administration Quarterly, 38(1), 38–70.
  • Midttun, A., Gjølberg, M., Kourula, A., Sweet, S., & Vallentin, S., (2015). Public policies for corporate social responsibility in four Nordic countries: Harmony of goals and conflict of means. Business & Society, 54, 464–500.
  • Mol, A. P., (2015). China’s transition to sustainability. Which direction to take? In M., Redclift & D., Springett (Eds.), Routledge international handbook of sustainable development (pp. 351–363). Abingdon: Routledge.
  • Montgomery, D. C., Peck, E. A., & Vining, G. G., (2012). Introduction to linear regression analysis. New Jersey: John Wiley and sons, Inc.
  • Müller, S., Stawinoga, M., & Velte, P., (2015). Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. Corporate Ownership & Control, 12(4), 505–512.
  • Navarro Galera, A., Ruiz Lozano, M., Tirado Valencia, P., & de Los Ríos Berjillos, A., (2017). Promoting sustainability transparency in European local governments: An empirical analysis based on administrative cultures. Sustainability, 9, 432–452.
  • Navarro-Galera, A., Alcaraz-Quiles, F. J., & Ortiz-Rodríguez, D., (2016). Online dissemination of information on sustainability in Regional Governments. Effects of technological factors. Government Information Quarterly, 33, 53–66.
  • Navarro-Galera, A., De Los Rios Berjillos, A., Ruiz Lozano, M., & Tirado Valencia, P., (2015). Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis. Journal of Cleaner Production, 64, 495–504.
  • Navarro-Galera, A., & Rodríguez Bolivar, M. P., (2011). Modernizing governments in transitional and emerging economies through financial reporting based on international standards. International Review of Administrative Sciences, 77, 609–640.
  • Niemann, L., & Hoppe, T., (2018). Sustainability reporting by local governments: A magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223.
  • Organización de las Naciones Unidas (ONU). (2014). World Urbanization Prospects. New York, USA: ONU.
  • Organización para la Cooperación y el Desarrollo Económico (OCDE). (2006). Digital broadband content: Public sector information and content. Paris: OCDE.
  • Ortiz-Rodríguez, D., Navarro-Galera, A., & Alcaraz-Quiles, F. J., (2018). The influence of administrative culture on sustainability transparency in European local governments. Administration & Society, 50(4), 555–594.
  • Parker, C. F., & Karlsson, C., (2017). The European Union as global climate leader: Confronting aspiration with evidence. International Environmental Agreements: Politics, Law and Economics, 17(4), 445–461.
  • Pennix, R., Kraal, K., Martinello, M., & Vertovec, S., (2016). Citizenship in European cities. New York: Routledge.
  • Pérez-López, G., Prior, D., Zafra-Gómez, J. L., & Plata-Díaz, A. M., (2016). Cost efficiency in municipal solid waste service delivery. Alternative management forms in relation to local population size. European Journal of Operational Research, 255, 583–592.
  • Randma-Liiv, T., & Kickert, W., (2017). The impact of fiscal crisis on public administration reforms in Europe. Journal Of Comparative Policy Analysis: Research And Practice. doi:10.1080/13876988.2017.1286781
  • Reverte, C., (2015). The new Spanish corporate social responsibility strategy 2014–2020: A crucial step forward with new challenges ahead. Journal of Cleaner Production, 91, 327–336.
  • Rodríguez Bolívar, M. P., & Navarro-Galera, A., (2016). The effect of changes in the public sector accounting policies on administrative reforms addressed to citizens. Administration & Society, 48(1), 31–72.
  • Rodríguez-Bolívar, M. P., Alcaide-Muñoz, L., & López-Hernández, A. M., (2013). Determinants of financial transparency in government. International Public Management Journal, 16, 557–602.
  • Sánchez-Galera, M. D., (2017). El paradigma de la sostenibilidad: Gobernanza global y el modelo europeo de “desarrollo sostenible”. Relaciones Internacionales, 34, 9–29.
  • Shepherd, E., Stevenson, A., & Flinn, A., (2010). Information governance, records management, and freedom of information: A study of local government authorities in England. Government Information Quarterly, 27, 337–345.
  • Skare, M., & Golja, T., (2014). The impact of government CSR supporting policies on economic growth. Journal of Policy Modeling, 36(3), 562–577.
  • Smith, N. C., & Lessen, G., (2009). Mainstreaming corporate responsibility: An introduction. In N. C., Smith & G., Lessen (Eds.), Mainstreaming Corporate Responsibility (pp. 2–8). West Sussex: Willey.
  • Tagesson, T., Klugman, M., & Ekström, M. L., (2013). What explains the extent and content of social disclosures in Swedish municipalities’ annual reports. Journal of Management & Governance, 17(2), 217–235.
  • Tort, L. E., (2010). GRI reporting in government agencies. Amsterdam: GRI.
  • Transparencia Internacional. (2016). Corruption perceptions index 2016. Retrieved from http://www.transparency.org/news/feature/corruption_perceptions_index_2016
  • Unión Europea (UE). (2000) (Presidency conclusions): Lisbon European council, 23–4 March. Retrieved from http://europa.eu/european-council/index_en.htm
  • Unión Europea (UE). (2001). GREEN PAPER: Promoting a European framework for corporate social responsibility COM (2001)366. Brussels: European Commission.
  • Unión Europea (UE). (2011). A renewed EU strategy 2011–14 for corporate social responsibility. Brussels: European Commission.
  • Unión Europea (UE). (2012). Stability and growth pact.
  • Unión Europea (UE). (2013). Corporate social responsibility: Accountable, transparent and responsible business behaviour and sustainable growth. Retrieved from http://www.europarl.europa.eu/oeil/popups/ficheprocedure.do?reference=2012/2098(INI)&l=EN
  • Unión Europea (UE). (2014). Directive 2014/95/EU of the European parliament. Retrieved from http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095
  • Unión Europea (UE). (2015). European commission. transparency portal. Retrieved from http://ec.europa.eu/transparency/index_es.htm
  • Unión Europea (UE). (2016). Fiscal Sustainability Report 2015. Retrieved from http://ec.europa.eu/economy_finance/graphs/2016-01-26_fiscal_sustainability_report_2015_en.htm
  • Wasiluk, K. L., (2013). Beyond eco-efficiency: Understanding CS through the IC practice lens. Journal of Intellectual Capital, 14, 102–126.
  • Weibust, I., & Meadowcroft, J., (2014). Multilevel environmental governance: Managing water and climate change in Europe and North America. Cheltenham, UK: Edward Elgar Publishing.
  • Williams, B., Wimshurst, T., & Clift, R., (2011). Sustainability reporting by local government in Australia: Current and future prospects. Accounting Forum, 35, 176–186.
  • World Commission on Environment and Development (WCED). (1987). Our common future. Oxford: The Oxford University Press.