Abstract
This study analyses the influence of the gender of elected officials on the level of disclosure of information about the Sustainable Development Goals (SDGs) by Spanish local governments, using a binary gender classification (man/woman). The results obtained from the websites of 102 municipalities from 2016 to 2021 reveal that the fact that the mayor is a woman has a positive and significant effect on the disclosure of SDG information, while the effect of the gender diversity of the councillors is positive, but not significant. Furthermore, the tendency to disclose SDG information is higher in those municipalities led by a woman with a higher percentage of women councillors.
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