Abstract:In this study, we performed a comparative analysis to examine the extent to which local governments (LGs) in two Mediterranean countries – Spain and Italy – use their websites to disclose information related to Sustainable Development Goals (SDGs) in response to the launch of the United Nations' (UN) 2030 Agenda. We performed a manual content analysis of the official websites of all Italian and Spanish LGs with more than 100,000 inhabitants, constructing different disclosure indexes. We then used a non‐paramet… Show more
This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 inhabitants to assess the level of SD. A multivariate regression analysis was estimated to examine the extent to which mayors' gender, political ideology, age and education influence the level of sustainability information provided by LGs through websites. Empirical results highlight the crucial role that certain characteristics of LGs' mayor profiles exert on the level of SD. The present work offers an important contribution to the existing literature, as it extends the knowledge of SD practices in an underexplored context, like the LGs and the impact of the mayor's profile on SD levels in LGs.
This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 inhabitants to assess the level of SD. A multivariate regression analysis was estimated to examine the extent to which mayors' gender, political ideology, age and education influence the level of sustainability information provided by LGs through websites. Empirical results highlight the crucial role that certain characteristics of LGs' mayor profiles exert on the level of SD. The present work offers an important contribution to the existing literature, as it extends the knowledge of SD practices in an underexplored context, like the LGs and the impact of the mayor's profile on SD levels in LGs.
The Sustainable Development Goals (SDGs) represent a set of ambitious and interconnected goals adopted by the United Nations to address the most urgent global challenges. Among various institutions, universities play a vital role in advancing the SDGs, serving as significant catalysts for progress. The challenges associated with universities' engagement in accomplishing the SDGs have captured the attention of scholars. Nevertheless, an area that remains largely unexplored pertains to the factors that could potentially influence universities' contributions to the SDGs. This study, under the lens of legitimacy and stakeholder theories, seeks to address this significant gap by analyzing the factors driving the contributions of universities located in European Union countries towards the achievement of the SDGs. The econometric analysis, conducted on a sample of 210 European Union universities, shows that the size of the universities, the board size and the degree of gender diversity represent factors that positively affect the contribution that these institutions offer to the achievement of the SDGs.
This study assesses the role of culture in achieving the sustainable development goals (SDGs) in the Spanish public sector, focusing on the influence of local government cultural spending and education levels on SDG compliance in municipalities. Cultural spending, considered as a percentage of total non‐financial local government spending, municipal education levels and SDG implementation indicators from the Sustainable Development Solutions Networks (SDSN)‐Spain are used in this research, which employs an ordinary least squares regression and two‐stage least squares analysis for robustness. The results suggest that higher levels of education correlate with SDG compliance, while increased spending on culture does not. Since the existing research about the impact of culture on the SDGs is limited, this study addresses this gap. It suggests that policymakers should promote culture and integrate sustainability into education to increase SDG awareness and implementation.
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