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虽然国际组织以及早期的文献都已经认识到可持续性报告对当今政府的重要性,但一些研究表明,这个问题没有得到人们充分的关注,因此需要进一步的研究。这篇文章对于地方政府有关可持续性问题的信息公布情况进行了研究,分析了不同的可持续性信息披露水平与社会经济、财政以及人口变量之间的关系。基于地方政府对互联网使用的增加,在本文方法论的应用上,我们选取了“全球报汇倡议”指南中的61个主题,对西班牙主要城镇和城市的55家网站进行分析。通过应用多重线性回归分析,我们研究了13个因素对这些市政当局所提供的可持续性报告的影响。研究结果表明,社会信息最易于被广泛传播,而且被抚养人口对可持续性信息的公开有正面的影响。可持续性实践水平的提高主要在于,通过可持续性报告的正式公布,以及加强各职能部门在信息发布方面的工作协调,来改善经济与环境信息的披露水平。
Although both international organizations and earlier sources have recognized the importance of sustainability reporting to today’s government, some studies show that this issue has not received sufficient attention and needs further research. This article examines local government information on sustainability issues and analyzes the relationship between different levels of sustainability disclosure and socio-economic, financial, and demographic variables. Based on the increased use of the Internet by local governments, we selected 61 of the “Global Sources of Exchange Initiatives” guidelines for the methodology of this article to analyze 55 websites in major towns and cities in Spain. Using multiple linear regression analysis, we examined the impact of 13 factors on the sustainability reporting provided by these municipalities. The findings show that social information is the most widely distributed and that the dependent population has a positive impact on the disclosure of sustainability information. The improvement of sustainability practice mainly lies in improving the level of disclosure of economic and environmental information through the formal publication of sustainability reports and strengthening coordination among various functional departments in information dissemination.