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

Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Ano de publicación: 2019

Volume: 48

Número: 4

Páxinas: 525-554

Tipo: Artigo

DOI: 10.1080/02102412.2019.1629204 DIALNET GOOGLE SCHOLAR

Outras publicacións en: Revista española de financiación y contabilidad

Obxectivos de Desenvolvemento Sustentable

Resumo

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.

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