Abstract
Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.
Highlights
We study the economic, social and environmental information published on the websites of 200 large local governments (LGs) in 18 Latin American countries
As observed above, this study considers the case of LGs in Latin America because previous research has highlighted the need to study the question of transparency on sustainability in this geographic area in particular; and, because of the documented interest in better understanding the impact of administrative culture on the disclosure of economic, social and environmental information [7,25,30,31,76]
Despite the recommendations of international organizations and the proposals arising from previous research on the need to consider how greater transparency on sustainability might be achieved, insufficient attention has been paid to the question of the online disclosure of information by Latin American LGs, notwithstanding the special nature of this socioeconomic and cultural context and its weight in the world economy
Summary
Management, have been implemented to restore confidence in governments, by increasing the efficiency of service provision and improving the relationship with citizens [1,2] In this process, as noted by Thussu [3] and Alcaraz et al [4], information and communication technologies (ICTs) provide an important means of transforming management and increasing transparency, thereby enhancing communication between citizens and public officials. As noted by Thussu [3] and Alcaraz et al [4], information and communication technologies (ICTs) provide an important means of transforming management and increasing transparency, thereby enhancing communication between citizens and public officials These reforms, together with the impact of the economic recession that began in 2008, have heightened public demand for information and strengthened concerns for sustainability. Interest in the sustainability of public services is acute due to the difficult socioeconomic situation caused by the present COVID-19 pandemic
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
