How far can mandatory requirements drive increased levels of disclosure?

Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments

“…Organisations, including Italian and Spanish LGs, need time to conform to the institutional pressures stemming from different norms, rules and values, such as the SDGs (Andrades‐Peña et al, 2022). The institutionalisation of sustainability reporting in a particular organisational setting is a dynamic process comprising various stages (Contrafatto, 2014).…”

“…The institutionalisation of sustainability reporting in a particular organisational setting is a dynamic process comprising various stages (Contrafatto, 2014). This requires a longitudinal perspective to examine how organisations' sustainability reporting has evolved (Andrades‐Peña et al, 2022). Based on our results, it can be expected that Italian and Spanish LGs will adopt an acquiescence strategy to respond to the pressure stemming from the launch of the SDGs.…”

“…However, some scholars have criticised institutional theory due to ‘its inability to expound organisational self‐interest and active agency in reacting to institutional pressures’ (Wijethilake et al, 2017, p. 1680) and have argued that this theoretical perspective cannot predict organisations' strategic reactions to institutional pressures (Esteban‐Arrea & Garcia‐Torea, 2022). Other scholars have noted that PSOs exhibit poor compliance with disclosure requirements (Haraldsson & Tagesson, 2014) and may resist institutional pressures through non‐compliance with norms, values and regulations (Andrades‐Peña et al, 2022).…”

“…This has increased the information disclosed by PSOs to improve citizens' trust in them (Royo et al, 2019). In this regard, the internet has contributed to improving the relationship between citizens and the public sector (Andrades‐Peña et al, 2022; Navarro‐Galera et al, 2014) by changing how PSOs disclose information to the public (Lodhia, 2012; Ortiz‐Rodríguez et al, 2018).…”