Determinants of sustainability information disclosure of local governments in Latin America
- León-Silva, Jeimi Maribel 1
- Dasí-González, Rosa María 2
- Montesinos Julve, Vicente 2
-
1
Universidad EAFIT
info
-
2
Universitat de València
info
ISSN: 1138-4891
Año de publicación: 2022
Volumen: 25
Número: 2
Páginas: 244-256
Tipo: Artículo
Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Resumen
Este trabajo analiza los factores socioeconómicos que influyen en la divulgación de información sobre sostenibilidad en 99 sitios web de gobiernos locales en 2018 en países que conforman la Alianza del Pacífico (AP) en América Latina, y que están asociados con demandas internas y externas que tienen las entidades públicas para la rendición de cuentas en materia social y medioambiental. Se realizó un análisis de contenido de la información de sostenibilidad divulgada por las entidades locales en sus sitios web y una regresión de Mínimos Cuadrados Ordinarios (MCO). Este artículo muestra evidencia empírica de que el tamaño, la capacidad presupuestaria y el nivel económico del municipio son factores asociados con la divulgación de sostenibilidad en los sitios web, por factores internos y externos que inciden en las decisiones y acciones que toman las entidades asociadas con la sostenibilidad y su divulgación. Estos resultados son importantes para las discusiones académicas y técnicas en una región con características específicas, diferentes de la mayoría de los países estudiados en la literatura previa sobre el tema.
Referencias bibliográficas
- Albalate, D. (2013). The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, 16(1), 90–107. https://doi.org/10.1080/17487870.2012.759422
- Alcaide, L., Rodríguez, M., & López, A. (2017). Análisis bibliométrico sobre la implementación de las tecnologías de la información y la comunicación en las administraciones públicas: aportaciones y oportunidades de investigación. Revista Innovar, 27(63), 141–160. https://doi.org/https://doi.org/10.15446/innovar.v26n63.60674
- Alcaraz-Quiles, F. J. F., Navarro-Galera, A., & Ortiz-Rodríguez, D. (2015). Factors determining online sustainability reporting by local governments. International Review of Administrative Sciences, 81(1), 79–109. https://doi.org/10.1177/0020852314541564
- Alcaraz-Quiles, F., Navarro-Galera, A., & Ortiz- Rodríguez, D. (2014). A comparative analysis of transparency in sustainability reporting by local and regional governments. Lex Localis, 12(1), 55–78. https://doi.org/10.4335/12.1.55-78(2014)
- Alcaraz-Quiles, F, Navarro-Galera, A., & Ortiz-Rodríguez, D. (2017). La transparencia sobre sostenibilidad en gobiernos regionales: El caso de España. Convergencia Revista de Ciencias Sociales, 24(73), 113–140.
- Ball, A., & Bebbington, J. (2008). Editorial: Accounting and reporting for sustainable development in public service organisations. Public Money and Management, 28(6), 323–326. https://doi.org/10.1111/j.1467-9302.2008.00662.x
- Ball, A., Grubnic, S., & Birchall, J. (2014). Sustainability accounting and accountability in the public sector. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (2nd edition, pp. 176–195). Oxfordshire, UK: Routledge.
- Banco Interamericano de Desarrollo. (2013). Presupuestos para el desarrollo en América Latina (M. Marcel, M. Guzmán, & M. Sanginés (eds.). Available at https://publications.iadb.org/publications/spanish/document/Presupuestos-para-el-desarrollo-en-Am%C3%A9rica-Latina.pdf
- Benito López, B., & Martinez Conesa, I. (2002). Análisis de las administraciones públicas a través de indicadores financieros. Revista de Contabilidad-Spanish Accounting Review, 5(9), 21-55. Retrieved from https://revistas.um.es/rcsar/article/view/386391
- Benito López, B., Brusca Alijarde, I., & Montesinos Julve, V. (2003). Usefulness of accounsting information in Public Debt rating. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 32(117), 501-537. https://doi.org/10.1080/02102412.2003.10779494
- 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(2), 123–132. https://doi.org/10.1016/j.giq.2011.10.001
- Borga, F., Citterio, A., Noci, G., & Pizzurno, E. (2009). Sustainability Report in Small Enterprises: Case Studies in Italian Furniture Companies. 176 (December 2006), 162–176.
- Buhr, N., Gray, R., & Milne, M. (2014). Histories, rationales, voluntary standards and future prospects for sustainability reporting: CSR, GRI, IIRC and beyond. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (2nd Editio, pp. 51–71). Oxfordshire, UK: Routledge.
- Comisión Económica para América Latina y el Caribe (CEPAL). (2016). Horizontes 2030: La igualdad en el centrol del desarrollo sostenible. Sintesis. Available at https://repository.eclac.org/handle/11362/40116
- Corporación Latinobárometro. (2018). Informe 2018. In Informe 2018 (Vol. 1). http://www.latinobarometro.org/lat.jsp
- Cuadrado-Ballesteros, B., Frías-Aceituno, J., & Martínez-Ferrero, J. (2014). The role of media pressure on the disclosure of sustainability information by local governments. Online Information Review, 38(1), 114–135. https://doi.org/10.1108/OIR-12-2012-0232
- Da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S., & de Sousa, L. (2016). Measuring Local Government Transparency. Public Management Review, 18(6), 866–893. doi:10.1080/14719037.2015.1051572
- De Araujo, J.& Tejedo-Romero, F. (2016). Local government transparency index: determinants of municipalities’ rankings. International Journal of Public Sector Management, 29(4), 327–347. https://doi.org/10.1108/IJPSM-11-2015-0199
- Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852
- Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (2nd edition, pp. 248–272). https://doi.org/10.1080/09638180902928069
- Dumay, J., Guthrie, J., & Farneti, F. (2010). GRI sustainability reporting guidelines for public and third sector organisations. Public Management Review, 12(4), 531–548. https://doi.org/10.1080/14719037.2010.496266
- Elkington, J. (1998). Accounting for the Triple Bottom Line. Measuring Business Excellence, 2(3), 18–22. https://doi.org/10.1108/eb025539
- Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum, 33(2), 89–98. https://doi.org/10.1016/j.accfor.2009.04.002
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. In Cambridge University Press. (1st Editio, Vol. 1). Pitman Publishing. https://doi.org/10.2139/ssrn.263511
- Frías-Aceituno, J. V., Rodríguez-Aríza, L., & González-Bravo, M. I. (2013). The effect of societal values on local government transparency: Applying Hofstede’s cultural dimmensions. Lex Localis-Journal of Local Self-Government, 11(4), 829–850. https://doi.org/10.4335/11.4.829-850(2013)
- Frías, J. V., Marques, M. D. C., & Rodríguez, L. (2013). Divulgación de información sostenible: ?`se adapta a las expectativas de la sociedad? Revista de Contabilidad-Spanish Accounting Review, 16(2), 147–158. https://doi.org/10.1016/j.rcsar.2013.07.004
- Frumkin, P., & Galaskiewicz, J. (2004). Institutional isomorphism and public sector organisations. Journal of Public Administration Research and Theory, 14(3), 283–307. https://doi.org/10.1093/jopart/muh028
- Gallego-Álvarez, I., & Quina-Custodio, I. A. (2016). Disclosure of corporate social responsibility information and explanatory factors. Online Information Review, 40(2), 218–238. https://doi.org/10.1108/OIR-04-2015-0116
- Gallego-Álvarez, I., Rodríguez-Domínguez, L., & García-Sánchez, I. M. (2010). Are determining factors of municipal E-government common to a worldwide municipal view? An intra-country comparison. Government Information Quarterly, 27(4), 423–430. https://doi.org/10.1016/j.giq.2009.12.011
- 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. https://doi.org/10.1016/j.jclepro.2012.08.037
- García, I. M., Gallego, I., & Rodríguez, L. (2013). Información y Responsabilidad Social de las Entidades Públicas Contribución a la sostenibilidad global (1ra edición). Editorial Académica Española.
- Giacomini, D., Rocca, L., Carini, C., & Mazzoleni, M. (2018). Overcoming the barriers to the diffusion of sustainability reporting in Italian LGOs: Better stick or carrot? Sustainability, 10(1). https://doi.org/10.3390/su10010131
- Global Reporting Initiative (2005). Sector Supplement for Public Agencies: Pilot Version 1.0 (Issue March). https://www.far.se/contentassets/fc9a7e4c15cf45c98fd838069253f 8d2/publicagenciessectorsupplementpilot.pdf
- Global Reporting Initiative (2012). Executive Summary The Australian GRI Conference on Sustainability and Integrated Reporting.
- Global Reporting Initiative (2013a). G4 Sustainability Reporting Guidelines. In Global Reporting Initiative. https://doi.org/10.1590/S0101-60832006000700003
- Global Reporting Initiative (2013b). Sustainability topics for sectors: What do stakeholders want to know? In Sustainability Topics for Sectors. https://www.google.com/search?q=gri+aspect+topic+1612&ie=utf-8&oe=utf-8&aq=t&gws_rd=ssl
- González, E., Carcaba, A., Ventura, J., & Garcia, J. (2011). Measuring quality of life in spanish municipalities. Local Government Studies, 37(2), 171–197. https://doi.org/10.1080/03003930.2011.554826
- Greiling, D., Traxler, A. A., & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28(4/5), 404–428. https://doi.org/10.1108/IJPSM-04-2015-0064
- Guillamón, M. D., Bastida, F., & Benito, B. (2011). The determinants of local government’s financial transparency. Local Government Studies, 37(4), 391–406. https://doi.org/10.1080/03003930.2011.588704
- Guillamón, M.-D., Ríos, A. M., Gesuele, B., & Metallo, C. (2016). Factors influencing social media use in local governments: The case of Italy and Spain. Government Information Quarterly, 33(3), 460–471. https://doi.org/10.1016/j.giq.2016.06.005
- Gujarati, D. N., & Porter, D. C. (2013). Econometría. In Mc Graw Hill (Quinta edi, Vol. 53, Issue 9). https://doi.org/10.1017/CBO9781107415324.004
- Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
- Homsy, G. C., & Warner, M. E. (2015). Cities and Sustainability: Polycentric Action and Multilevel Governance. Urban Affairs Review, 51(1), 46–73. https://doi.org/10.1177/1078087414530545
- Hossain, M. M. (2018). Sustainability reporting by Australian local government authorities. Local Government Studies, 44(4), 577–600. https://doi.org/10.1080/03003930.2018.1471397
- Idemudia, U. (2014). Corporate Social Responsibility and Development in Africa: Issues and Possibilities. Geography Compass, 8(7), 421–435. https://doi.org/10.1177/097168589800400207
- Joseph, C., Pilcher, R., & Taplin, R. (2014). Malaysian local government internet sustainability reporting. Pacific Accounting Review, 26(1/2), 75–93. https://doi.org/10.1108/PAR-07-2013-0071
- Joseph, C., & Taplin, R. (2012). Local government website sustainability reporting: A mimicry perspective. Social Responsibility Journal. https://doi.org/10.1108/17471111211247938
- Kostova, T., Roth, K., & Dacin, M. T. (2008). Institutional Theory in the Study of Multinational Corporations: A Critique and New Directions. The Academy of Management Review, 33(4), 994–1006. https://doi.org/10.2307/20159458
- Krippendorff, K. (2004). Content Analysis: An Introduction to Its Methodology. In Sage Publications. https://doi.org/10.2307/2288384
- Lamprinidi, S., & Kubo, N. (2008). Debate: The global reporting initiative and public agencies. Public Money and Management, 28(6), 326–329. https://doi.org/10.1111/j.1467-9302.2008.00663.x
- Larrinaga-González, C., & Pérez-Chamorro, V. (2008). Sustainability Accounting and Accountability in Public Water Companies. Public Money & Management, 28(6), 337–343. https://doi.org/10.1111/j.1467-9302.2008.00667.x
- Lodhia, S. (2014). Factors influencing the use of the World Wide Web for sustainability communication: an Australian mining perspective. Journal of Cleaner Production, 84, 142–154. https://doi.org/10.1016/j.jclepro.2014.08.085
- Lodhia, S., Jacobs, K., & Park, Y. J. (2012). Driving public sector environmental reporting: The disclosure practices of Australian Commonwealth Departments. Public Management Review, 14(5), 631–647. https://doi.org/10.1080/14719037.2011.642565
- Marcuccio, M., & Steccolini, I. (2005). Social and environmental reporting in local authorities: A new Italian fashion? Public Management Review, 7(2), 155–176. https://doi.org/10.1080/14719030500090444
- Marcuccio, M., & Steccolini, I. (2009). Patterns of voluntary extended performance reporting in Italian local authorities. International Journal of Public Sector Management. 22 (2), 146-167. https:// doi.org/10.1108/09513550910934547
- Martínez-Córdoba, P.-J., Amor-Esteban, V., Benito, B., & García-Sánchez, I.-M. (2021).The Commitment of Spanish Local Governments to Sustainable Development Goal 11 from a Multivariate Perspective. Sustainability, 13(3), 1222. https://doi.org/10.3390/su13031222
- Meyer, J. W., & Rowan, B. (1977). Institutionalised Organisations: Formal Structure as Myth and Ceremony. American Journal of Sociology, 83(2), 340–363. https://doi.org/10.1086/226550
- Mossberger, K., Wu, Y., & Crawford, J. (2013). Connecting citizens and local governments? Social media and interactivity in major U.S. cities. Government Information Quarterly, 30(4), 351–358. https://doi.org/10.1016/j.giq.2013.05.016
- Navarro-Galera, A., Ortiz-Rodríguez, D., & Alcaraz-Quiles, F. J. (2019). Un impulso a la transparencia sobre sostenibilidad en gobiernos locales europeos mediante factores poblacionales, socioeconómicos, financieros y legales. Spanish Journal of Finance and Accounting/ Revista Espanola de Financiacion y Contabilidad, 48(4), 525–554. https://doi.org/10.1080/02102412.2019.1629204
- Navarro-Galera, A., Ruiz-Lozano, M., de los Ríos Berjillos, A., & Tirado-Valencia, P. (2014). La responsabilidad social corporativa en los gobiernos locales: el caso de Reino Unido e Irlanda. Revista Innovar Journal, 24(54), 89–105.
- 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). https://doi.org/10.3390/su9030432
- Navarro, A., Alcaraz, F. J., & Ortiz, D. (2010). La divulgación de información sobre responsabilidad Corporativa en administraciones públicas: Un estudio empírico en gobiernos locales. Revista de Contabilidad - Spanish Accounting Review, 13(2), 285–314. https://doi.org/10.1016/S1138-4891(10)70019-4
- Navarro, A., de los Ríos, A., Ruiz, M., & Tirado, P. (2015). Identifying motivation of the local governments to improve the sustainability transparency. Transylvanian Review of Administrative Sciences, 2015(45), 149–167. http://hdl.handle.net/10481/37254
- Navarro Galera, A., Tirado Valencia, P., Ruiz Lozano, M., & de los Rios Berjillos, A. (2015). Divulgación de información sobre responsabilidad social de los gobiernos locales europeos El caso de los países nórdicos. Gestión y Política Pública, XXIV(1), 229–269. https://doi.org/10.29265/gypp.v24i1.100
- Nevado-Gil, M. T., & Gallardo-Vázquez, D. (2016). Información sobre Responsabilidad Social contenida en las páginas webs de los ayuntamientos. Estudio en la región del Alentejo. Revista Española de Documentación Científica, 39(4), e150. https://doi.org/10.3989/redc.2016.4.1353
- 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. https://doi.org/10.1080/14719037.2017.1293149
- Organización de las Naciones Unidas. (2017). Nueva Agenda Urbana. https://doi.org/ISBN: 978-92-1-132736-6
- Othman, R., Nath, N., & Laswad, F. (2017). Sustainability Reporting by New Zealand’s Local Governments. Australian Accounting Review, 27(3), 315–328. https://doi.org/10.1111/auar.12153
- Pérez, C. C., Bolívar, M. P. R., Hernández, A. M. L., Caba Pérez, C., Rodríguez Bolívar, M., & López Hernández, A. M. (2008). e‐Government process and incentives for online public financial information. Online Information Review, 32(3), 379–400. https://doi.org/10.1108/14684520810889682
- Pina, V., Torres, L., & Royo, S. (2010a). Is E-Government Leading To More Accountable and Transparent Local Governments? an Overall View. Financial Accountability & Management, 26(1), 3–20. https://doi.org/10.1111/j.1468-0408.2009.00488.x
- Pina, V., Torres, L., & Royo, S. (2010b). Is E-Government Promoting Convergence Towards More Accountable Local Governments? International Public Management Journal, 13(4), 350–380. https://doi.org/10.1080/10967494.2010.524834
- Piotrowski, S. J., & Ryzin, G. G. Van. (2007). Citizen Attitudes Toward Transparency in Local Government. The American Review of Public Administration, 37(3), 306–323. https://doi.org/10.1177/0275074006296777
- Rosati, F., & Faria, L. G. D. (2019). Addressing the SDGs in sustainability reports: The relationship with institutional factors. Journal of Cleaner Production, 215, 1312–1326. https://doi.org/10.1016/j.jclepro.2018.12.107
- Sen, A. (1997). Desigualdad y desempleo en la Europa contemporánea. Revista Internacional Del Trabajo, 116(2), 169–187.
- Thomson, I. (2014). Mapping the terrain of sustainability and accounting for sustainabillity. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (2nd edition, pp. 15–29). Rutledge. https://doi.org/10.1080/09638180902928069
- United Nations. (1987). Report of the World Commision on Environement and Development: Our Common Future. In United Nations. https://doi.org/10.2307/2621529
- United Nations. (2000). Millennium Declaration (Issue 52/2). http://www.undp.org/content/undp/en/home/mdgoverview.html
- United Nations. (2002). Plan of Implementation of the World Summit on Sustainable Development. The United Nations Conference on Environment and Development.
- United Nations. (2012). Back to our Common Future: Sustainable Development in the 21st Century (SD21) project. Back to our Common Future: Sustainable Development in the 21st Century (SD21) project. http://sustainabledevelopment.un.org/content/documents/UN-DESA_Back_Common_Future_En.pdf
- United Nations. (2015). Transforming our world: the 2030 agenda for sustainable development. New York https://sustainabledevelopment.un.org/post2015/transformingourworld
- Williams, B. (2015). Reporting on sustainability by Australian councils - A communication perspective. Asian Review of Accounting, 23(2), 186–203. https://doi.org/10.1108/ARA-12-2013-0079
- Wooldridge, J. M. (2006). Introducción a la econometría Un enfoque moderno (4a edición).
- Yusuf, J. W., Jordan, M. M., Franklin, A. L., & Ebdon, C. (2017). How much are citizen perceptions of fiscal accountability influenced by government transparency, information access, and participation opportunities? Public Finance and Management, 17(4), 369–394.