Full text
DOI: 10.4018/IJPADA.2020070101
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
Copy igh © 2020, IGI Global. Copying o dis ibu ing in p in o elec onic o ms wi hou w i en pe mission o IGI Global is p ohibi ed.
1
En i onmen al Disclosu e as a Tool
o Public Sec o Legi imacy:
A Twi e In elligence App oach
En ique Bonsón, Uni e si y o Huel a, Spain
Da id Pe ea, Uni e si y o Huel a, Spain
h ps://o cid.o g/0000-0003-3110-8922
Michaela Bedná o á, Uni e si y o Pablo de Ola ide, Spain
ABSTRACT
The pu pose o his s udy is o measu e he ex en o Twi e en i onmen al epo ing
by Andalusian municipali ies (Spain) and iden i y he de e minan ac o s o such
a disclosu e. Thus, ac o s such as popula ion, geoloca ion, poli ical signs, and
sus ainable commi men s we e analyzed unde he legi imacy heo y app oach. The
sample consis ed o he o icial Twi e accoun s o he 153 bigges local go e nmen s
in Andalusia. The classi ica ion o he en i onmen al wee s was based on a dic iona y
based on he GRI epo ing s anda ds o en i onmen al disclosu e, and a Twi e
en i onmen al disclosu e index (TEDI) was de eloped. The esul s show ha mos
o he local go e nmen s in Andalusia (77.78%) ha e an o icial Twi e accoun wi h
di e en le els o audience, pene a ion, and ac i i y. On he o he hand, i was ound
ha en i onmen al disclosu e is e y low. Howe e , municipali ies wi h mo e su plus
budge and municipali ies wi h a g ea e numbe o sus ainable commi men s ne wo ks
end o epo mo e on en i onmen al issues h ough Twi e .
KEywoRDS
En i onmen al Disclosu e, GRI Repo ing, Legi imacy Theo y, Local Go e nmen , Twi e
This a icle, o iginally published unde IGI Global’s copy igh on July 1, 2020 will p oceed wi h publica ion as an Open Access a icle
s a ing on Feb ua y 3, 2021 in he gold Open Access jou nal, In e na ional Jou nal o Public Adminis a ion in he Digi al Age (con e ed
o gold Open Access Janua y 1, 2021), and will be dis ibu ed unde he e ms o he C ea i e Commons A ibu ion License (h p://c e-
a i ecommons.o g/licenses/by/4.0/) which pe mi s un es ic ed use, dis ibu ion, and p oduc ion in any medium, p o ided he au ho o he
o iginal wo k and o iginal publica ion sou ce a e p ope ly c edi ed.
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
2
INTRoDUCTIoN
Ai and wa e pollu ion, was e disposal, de o es a ion and CO2 emissions a e jus a ew
o he en i onmen al conce n’s socie y is acing oday. Despi e he global e o s being
made owa d di e en en i onmen al policies, en i onmen al c imes ha e g adually
inc eased (Ramí ez & Palos-Sánchez, 2018). In e na ionally, he e is an inc eased
conce n abou he nega i e en i onmen al impac o o ganisa ional ac i i ies (Bakan,
2004; Osbo ne & Ball, 2011). Ne e heless, esea ch has ocused mos ly on ends in
en i onmen al disclosu e by big co po a ions (Deegan e al., 2002), and a en ion o
en i onmen al anspa ency in he public sec o has been a he low (Lodhia e al.,
2012).
In e ms o en i onmen al disclosu e in he public sec o , a numbe o s udies ha e
used as a basis o con en analysis (Dumay e al., 2010; Fa ne i & Gu h ie, 2009;
Lodhia e al., 2012) he Sus ainabili y Repo ing Guidelines by he Global Repo ing
Ini ia i e (GRI). The GRI guidelines, de eloped in 1997, a e he mos de eloped
sus ainabili y epo ing s anda ds based on he iple bo om line app oach (economic,
en i onmen al and social indica o s), and o mo e han a decade, hey ha e been
he leading epo ing amewo k o sus ainabili y disclosu e wo ldwide (Alazzani
& Wan-Hussin, 2013; Alonso-Almeida e al., 2014; Ballou & Hei ge , 2005; KPMG
In e na ional, 2017; Roca & Sea cy, 2012).
The o ganiza ions in e es ed in GRI a e no only companies, bu go e nmen s,
since widesp ead sus ainabili y epo ing can help d i e p og ess owa d sus ainable
de elopmen goals (GRI, 2019) and can be he basis o en i onmen al in o ma ion
disclosu e ha is ega ded as a p e equisi e o local socioeconomic de elopmen
and is a basic equi emen o a anspa en go e nmen (Kosajan e al., 2018). The
en i onmen al disclosu e epo ed by he go e nmen s s udied is no limi ed exclusi ely
o he impac o hei ins i u ion on he en i onmen , bu also akes in o accoun any
en i onmen al in o ma ion o ac ion in e es ing o ci izens based on he 300 se ies o
GRI S anda ds issued in 2016, ha is composed by he hema ic s anda ds ha epo
he ma e ial impac s o an o ganiza ion ega ding en i onmen al issues.
Howe e , despi e he exis ence o s anda dized en i onmen al amewo k, public
awa eness is key o making a success in igh ing en i onmen al p oblems (Easman
e al., 2018; Knee Tan e al., 2008). Fo his, he e mus be a well-in o med public.
Since disclosing en i onmen al in o ma ion o he public o e s an oppo uni y o
hem o unde s and and de elop s ewa dship abou hei en i onmen al en i ies (Spash,
2002; Zheng e al., 2014) and hey can inc ease hei suppo o en i onmen ac ions
(Easman e al., 2018).
En i onmen al in o ma ion disclosu e is a signi ican sub ield o go e nmen
in o ma ion disclosu e (Kosajan e al., 2018) and ha ing i om he go e nmen is an
essen ial equi emen o he exe cise o ci izenship (Qui oga, 2019). Go e nmen s
wo ldwide ha e emb aced en i onmen al in o ma ion disclosu e as an indispensable
key o hei s a egies o imp o e en i onmen al condi ions (Chen & Ting Cho, 2019).
This means ha he esponsibili y o disclosu e o his in o ma ion mus be bo ne by
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
3
all and sund y a all le els- na ional, egional and local (Oye o e al., 2018). Specially,
he local go e nmen is a a ele an le el o unde ake he s a egies o en i onmen al
go e nance (Wu e al., 2020), since hey a e he ins i u ions mo e close o ci izens o
c ea e hem en i onmen al public awa eness. Al hough en i onmen al in o ma ion
disclosu e by local go e nmen s has been shown as a use ul ool, o example o
pollu ion con ol (Tian e al., 2016), hei e idence has been unde s udied (Swi ze ,
2019).
No wi hs anding, many e o s o disclose ci izens abou en i onmen al issues
a e no ansla ed in o a la ge deg ee o public awa eness i he e a e ine ec i e
communica ion s a egies (Mooney e al., 2009). Unlike adi ional communica ion
media, social media (SM) allow o immediacy in in o ma ion sha ing and o e
s akeholde s mo e possibili ies o in e ac ion (Suá ez-Rico e al., 2018). C iado and
Villod e (2018) poin ou he apid adop ion o SM by public adminis a ions. Taking
in o accoun ha , 49 pe cen o he wo ld’s o al popula ion a e SM use s (We a e
social & Hoo sui e, 2020), SM can be u ilized as a ool o eaching all o hem and
bo h g eenwash o aise awa eness agains en i onmen al issues (Maco ela & Bu man,
2016). Thus, he e is a need o mo e in-dep h analysis o he ex en and d i e s o
olun a y en i onmen al disclosu e in he public sec o using hese pla o ms.
E e (2014) and Du o , Lacalle Gal ez, and Ve sailles (2016) indica ed ha
Twi e is cu en ly being widely used as a ool o en i onmen al disclosu e. To hei
knowledge, he e is no p e ious s udy examining en i onmen al disclosu e by local
go e nmen s ia Twi e . In he p esen s udy, he au ho s aim o analyse he ex en
o Twi e en i onmen al epo ing by Andalusian municipali ies (Spanish egion)
and o iden i y ela ed de e minan ac o s o such a disclosu e. Fac o s such as
popula ion, geoloca ion, poli ical signs and sus ainable commi men s we e analysed
ollowing he p emise o he legi imacy heo y. Fo he pu poses o his s udy, a
Twi e En i onmen al Disclosu e Index (TEDI) was de eloped based on he GRI
300 s anda ds o conduc an au oma ed con en analysis. Thus, h ough his s udy,
he au ho s seek o shed mo e ligh on he d i e s o en i onmen al anspa ency in
local go e nmen ia Twi e .
Acco ding o ecen in e na ional s a is ics, Spain has he second highes usage o
Twi e in Eu ope (S a is ic, 2018). The Andalusian municipali ies ha e been chosen o
u he analysis because i is he egion wi h he highes popula ion in Spain (INE, 2017)
and a leading egion in he use o SM (Fundación O ange, 2014; Fundación Tele ónica,
2016). SM a e a majo channel o online communica ions, and local go e nmen s
a e seizing his oppo uni y (Ha o-de-Rosa io, Sáez-Ma ín, & Caba-Pé ez, 2018). A
no el aspec o he p esen s udy is he ocus on en i onmen al disclosu e ia Twi e
by local go e nmen s and he obus ness o he s udy, as he analysis has conside ed
nea ly e e y wee by each municipali y since hey s a ed hei accoun .
This pape add esses wo esea ch ques ions: RQ1: How do local go e nmen s use
Twi e o di ulge en i onmen al issues? and RQ2: Wha a e he ac o s ha in luence
he en i onmen al disclosu e o local go e nmen s on Twi e ? Thei indings p o ide
a con ibu ion o he unde s anding o how and why local go e nmen s disclose
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
4
en i onmen al in o ma ion. The adminis a o s o SM in local go e nmen s can ake
ad an age o he indings d awn in his s udy o be e unde s and he gene al end o
en i onmen al disclosu e in public sec o and plan he u u e communica ion s a egies.
A e o e ing a b ie in oduc ion in his sec ion, he es o he a icle is
o ganised as ollows: he au ho s p esen a e iew o p e ious s udies in he ollowing
sec ion, ela ed o en i onmen al epo ing. The nex sec ion explains he da a used
in he esea ch and he me hods ollowed in his analysis. La e , he indings on he
en i onmen al disclosu e on Twi e o he Andalusian municipali ies a e p esen ed
and discussed. The conclusions and con ibu ions o he s udy a e p esen ed. Finally,
he main limi a ions and a enues o u u e in es iga ions a e discussed.
LITERATURE REVIEw
En i onmen al Repo ing
O e he las wo decades, en i onmen al disclosu e by co po a ions has d ama ically
inc eased as a esponse o en i onmen al conce ns and social p essu e. As a esul ,
he numbe o companies paying a en ion o en i onmen al conce ns and p o iding
in o ma ion abou hei en i onmen al impac , in addi ion o hei inancial
pe o mance, has signi ican ly inc eased (Se a eim, 2013). KPMG In e na ional’s
Co po a e Social Responsibili y (CSR) epo ing su ey (2017), analysing he 100
la ges companies in 49 coun ies, e eals ha 72% o hese companies p o ide a
sus ainabili y epo which includes in o ma ion on he economic, en i onmen al and
social pe o mance o he company.
Al hough he e a e many s anda ds o e ing guidance on how o epo on
en i onmen al issues, he e is no one in e na ionally ecognised and gene ally accep ed
s anda d o en i onmen al disclosu e, as he e is o inancial epo ing (Ma imon,
Alonso-Almeida, Rod íguez, & Co ez, 2012). Howe e , in e na ional ins i u ions such
as GRI ep esen a signi ican s ep owa ds uni ica ion in his ma e .
The majo i y o esea ch analysing en i onmen al disclosu e by companies shows
ha i is a ool o achie e a ce ain deg ee o legi imacy wi h s akeholde s (Deegan e
al., 2002; Lodhia, 2004). On he o he hand, public sec o en i onmen al disclosu e
has no inc eased as d ama ically as i has in he p i a e sec o (Lodhia e al., 2012),
and he e is ela i ely li le esea ch o heo e ical amewo k on why public sec o
en i ies engage in en i onmen al epo ing (Bu i & Welch, 1997; Gu h ie e al.,
2010). Dumay e al. (2010) p o ided a e iew o GRI sus ainabili y epo s issued
wi hin he public sec o , indica ing ha only a ew en i ies ha e issued a sus ainabili y
epo in compliance wi h hese guidelines. Some au ho s claim ha public sec o
en i ies should ac as a ole model o guide he p i a e sec o in o app op ia e p ac ices
in sus ainabili y accoun ing (Gu h ie e al., 2010; Osbo ne & Ball, 2011).
Legi imacy Theo y
One o he mos widely used app oaches o jus i y he disclosu e o sus ainabili y
in o ma ion ocused on he legi imacy heo y (Deegan e al., 2002; Ga cía-Sánchez e
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
5
al., 2013). In sho , he heo y o legi imacy is abou mee ing expec a ions o socie y
as implied in he social con ac (Richa dson, 1987). Dowling and P e e (1975) see
legi imacy as a ha monisa ion o o ganisa ional p ac ices and social alues.
P io use o his heo y has mos ly ocused on he en i onmen al epo ing o
companies (Deegan & Rankin, 1996; G ay e al., 1995; Pa en, 1991). Nume ous s udies
show ha companies exposed o public p essu e, usually om hose ope a ing in he
c i ical sec o , end o disclose mo e en i onmen al in o ma ion o gain legi imacy.
Some companies wi h poo en i onmen al pe o mance e en use en i onmen al
disclosu e as a ool o g eenwashing (Cho & Pa en, 2007; Deegan e al., 2002;
Lodhia, 2004).
I is ha in some in es iga ions (Bu i & Welch, 1997; Fa ne i & Gu h ie, 2009;
G. R. F os & Seame , 2002; Lodhia e al., 2012) he legi imacy heo y has been
applied o public sec o disclosu e, despi e he easons behind he in e es o public
agencies in e ealing how hey add ess sus ainabili y issues do no di e om hose
o p i a e companies (Lamp inidi & Kubo, 2008).
Bu i and Welch (1997) ound ha public sec o en i ies wi h g ea e isibili y
end o epo mo e en i onmen al in o ma ion. B oadben , Laughlin and Alwani-S a
(2010), on he o he hand, s a ed ha inc eased en i onmen al epo ing is ac ually
a esul o a egula o y push and claimed ha no ma i e o ces a e powe ul d i e s
o sus ainabili y p ac ices in he public sec o .
In sho , despi e he ac ha sus ainabili y disclosu e p ac ices in he public
sec o a e in hei in ancy compa ed o he p i a e sec o (Dumay e al., 2010; Leeson
e al., 2005), go e nmen s ha e as pa o hei o iginal unc ions p o iding be e
in o ma ion on sus ainabili y ac i i ies (Ball & Bebbing on, 2008).
In his way, hey ace public p essu e, which equi es hem o legi imize ha hei
ac i i ies a e socially esponsible, as well as esponsible in e ms o sus ainabili y
(Ga cía-Sánchez e al., 2013), gi en he ac ha he public sec o ope a es wi h unds
om ci izens, hey demand mo e and mo e in o ma ion and anspa ency abou hei
public ac ions (Guillamón, Rios, e al., 2011). Howe e , legi imacy is h ea ened
when i is only abou symbolic ac ions and no ac s ac ions (Be one e al., 2009). In
addi ion, Fe ejohn (1999) a gues ha poli icians who wan o imp o e he size o he
public sec o mus inc ease he dissemina ion o in o ma ion o ecei e mo e esou ces
and ob ain he us o o e s.
Social Media in he Public Sec o
The apid adop ion o SM by public adminis a ions dese es a en ion (C iado &
Villod e, 2018). Inco po a ing SM in o he local adminis a ion communica ion
s a egy p o ides anspa ency o local go e nmen s and imp o es policy-making
and he p o ision o public se ices (Bonsón e al., 2012). SM pla o ms may become
he new local discussion o ums, whe e local go e nmen s send local se ice– ela ed
messages o hei ci izens and may se e as in o ma ion exchange channels o ob ain
eedback om ci izens (Ha o-De-Rosa io e al., 2018).
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
6
Thus, SM is an e ec i e means o local go e nmen o imp o e ci izens’ us in
go e nmen (Song & Lee, 2016), allowing ci izens and go e nmen o ge close and
hey can co-c ea ed in o ma ion, ci izens demand se ices, policy is nego iable, and
go e nance is sha ed (Reddick & No is, 2013). The eby SM dec eases in o ma ion
asymme y be ween go e nmen unc iona ies and ci izens, and i is empowe ed
ci izens o expand hei ole in dealing wi h public p oblems (Eom e al., 2018).
Highligh ing he SM’s ole as a ool o gene a ing bene icial e ec s in he public sec o .
Despi e i s bene icial e ec s, he decision o local go e nmen s o adop SM
p ac ices is d i en, acco ding Me gel (2013), by in some cases hey ac i ely sea ch
o in o ma ion and exis ing bes p ac ices and in o he cases hey passi ely obse e
and copy o he ins i u ions’ beha iou .
Twi e as a Tool o En i onmen al Disclosu e in he Public Sec o
SM a e powe ul communica ion ools, allowing o he scale- ee dissemina ion
o in o ma ion (Wukich & S einbe g, 2013). Millham and A kin (2018) poin ou
ha he dynamics o sha ing in o ma ion ia SM esponds o hei inna e need
o communica ion. Among he di e en exis ing SM pla o ms, he mos used by
go e nmen s we e Facebook, Twi e , YouTube and Ins ag am (Con e as-O ozco,
2017). Howe e , Twi e is he mos popula SM in wo ld poli ics (BWC, 2019).
Twi e is an example o less-cons ained communica ion ep esen ing a millennial
s yle, which is sho , quick, and in e ac i e. I is an inno a i e media pla o m wi h
open and ho izon al ne wo ks (Honeycu & He ing, 2009; Le man & Ghosh, 2010),
which g an s use s access o a la ge amoun o con en and i p o ides a mo e in e ac i e
and open communica ion han o he SM in whe e use s a e allowed o ollow o he s
wi hou hei app o al as well as ending opics wi hou ha ing o login (Kim, 2015).
Fo hese easons, Twi e is he SM’s pla o m p e e ed among public adminis a ions,
since i allows o communica e wi h o he s who ha e simila in e es s, ega dless
o whe he use s know each o he , and dissemina e in o ma ion o a b oad ange o
communi ies (Gao & Lee, 2017).
Tha is why i has gained so much popula i y and cu en ly coun s mo e han 330
million mon hly use s exchanging mo e han 500 million messages e e y day (Suá ez-
Rico e al., 2018). Al hough he g ow h o ac i e use s has mode a ed, Twi e has
c ea ed a g ea communi y ha , o now, shows a s ong loyal y (Sánchez, 2018).
Twi e ’s unc ionali ies can assis in communica ing in o ma ion abou
en i onmen al issues (Mooney e al., 2009). Busch and Shephe d (2014) claim ha
one o he main ac o s ha has made Twi e an a ac i e ool o sus ainabili y
disclosu e is he pe cep ion o democ a ic pa icipa ion, ela ed o mo e oppo uni ies
o social ac i ism, digi al ci izenship and ee speech—some hing ha is only possible
in a wo-way media o ma . In addi ion, Ake lo and Maibach (2008) indica ed ha
highe public awa eness achie es when he en i onmen al campaigns ha e highe
a es o message equency and o ha , Twi e is he ideal pla o m whe e you can
pos sho messages equen ly.
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
7
Al hough he e a e some s udies on Twi e in he public sec o , he li e a u e
on Twi e in local go e nmen s is a he sca ce (Ande son e al., 2015; C iado &
Villod e, 2018; Sobaci & Ka kin, 2013) and almos non-exis en in he use o Twi e
on en i onmen al issues (Hodges & S ocking, 2016; Shan e al., 2020). A s udy
by Wukich and S einbe g (2013) analysed how he use o hash ags acili a es he
dissemina ion o in o ma ion du ing ex eme e en s. Ha o-de-Rosa io e al. (2018)
analysed he usage o Facebook and Twi e as ools o ci izens’ commi men wi h
Spanish local go e nmen s. Bonsón, Pe ea and Bedná o á (2019) s udied Twi e
usage and ci izens’ engagemen in Andalusian local go e nmen .
Fac o s Behind En i onmen al Disclosu e
Fo he second esea ch ques ion (RQ2: Wha a e he ac o s ha in luence he
en i onmen al disclosu e o local go e nmen s on Twi e ?) he p e ious li e a u e
has p esen ed ha he e a e ac o s ha may ei he inc ease o slow en i onmen al
disclosu e by go e nmen s. They include economic ac o s, municipal ea u es and
poli ical ac o s.
Economic Fac o s
To ca y ou any en i onmen al ac ion he municipali ies need o ha e an economic
sus enance, which hey ob ain om hei public budge s. This indica o is ep esen a i e
o good managemen o local go e nmen (And ews, 2010). The balance o he posi i e
budge (su plus) allows municipali ies o imp o e hei in o ma ion sys ems (Al e al.,
2006) and hus inc ease en i onmen al disclosu e. In con as , wi h a nega i e budge
balance (de ici ), municipali ies usually a e mo e anspa en (Guillamón, Rios, e al.,
2011), al hough o he au ho s (Ga cía-Sánchez e al., 2013; Na a o e al., 2010) ind
no e idence ha en i onmen al disclosu e is a o ed by he budge balance.
The unemploymen a e, which is s ongly ela ed o he economic le el o he
municipali y (Alonso-Villa e al., 2009), has been analyzed in a ious in es iga ions
showing ha i a ec s he en i onmen al disclosu e o municipali ies in di e en
scena ios. (Guillamón, Rios, e al., 2011; Na a o e al., 2011). Howe e , o he au ho s
(Ga cía-Sánchez e al., 2013; P ado-Lo enzo e al., 2012) ha e no ound a signi ican
ela ionship.
Municipal Fea u es
Among be ween, he e a e di e ences ega ding o popula ion size, so ha hei
beha io will be di e en in some espec s be ween a la ge municipali y and a small
municipali y (McEl oy e al., 2005). Se e al au ho s (G. R. F os & Seame , 2002;
Ga cía-Sánchez e al., 2013; Joseph & Taplin, 2011) ob ain e idence in a o o he ac
ha la ge municipali ies disclose mo e en i onmen al in o ma ion, since hey should
be mo e anspa en o legi imize hei unc ions because hey ha e a highe deg ee o
isibili y, o which a ac s he a en ion o poli icians, en i onmen al g oups and he
gene al public. In con as , nei he P ado-Lo enzo e al. (2012) no Sánchez de Miguel
(2019) ound a signi ican ela ionship o popula ion size in en i onmen al disclosu e.
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
8
The loca ion o he municipali y (coas o inland) is usually an indica o o he
municipali y’s de elopmen (Ribei o & Guzman, 2011), which is linked in Spain
wi h i s main p oduc i e sec o , ou ism (WTTC, 2020). Despi e he ac ha ou ism
ac i i y gene a es posi i e impac s in he municipali y’s en i onmen al sphe e, he
nega i e impac s ha e been g ea e and mo e isible as hey a e di ec impac s on
he physical en i onmen (Gómez B una & Ma ín Duque, 2019). Some au ho s ha e
concluded ha he ha m ul impac s o ou ism on he en i onmen hey a e pe cei ed
mo e nega i ely in coas al municipali ies han in inland municipali ies (Gómez B una
& Ma ín Duque, 2019; Zahedi, 2008), which implies ha coas al municipali ies
should disclose mo e abou he en i onmen o legi imize he ac ions o he nega i e
impac o ou ism on i s ci izens. Howe e , his does no only occu in he public sec o
since keeping in mind ha he easons behind legi imizing he disclosu e o how hey
add ess sus ainabili y p oblems in he public sec o do no di e om he p i a e sec o
(Lamp inidi & Kubo, 2008; Liu & Anbumozhi, 2009) Chinese companies ope a ing in
coas al egions a e mo e likely o disclose sus ainabili y- ela ed da a. Howe e , o he
au ho s (Ribei o, 2007; Ribei o & Guzman, 2011) ha e poin ed ou ha he geoloca ion
o he municipali ies has no associa ion wi h hei en i onmen al disclosu e.
Poli ical Fac o s
The ideology o he uling pa y in each Spanish municipali y is amed in le -wing
blocks (p og essi e) and in igh -wing blocks (conse a i es) (CIS, 2015), which a e
no cha ac e ized by he ag eemen cul u e o he pac s be ween he di e en ideological
blocks compa ed o Eu ope (Aunión e al., 2020). Al hough he legisla u e las s ou
yea s, in Spain he e is no maximum limi o legisla u es o na ional o municipali y
le el, so he p esiden o mayo can be e-elec ed in se e al consecu i e elec ions
(Rod íguez-Pina & Ma eo, 2017). As And eu-Abela and Rome o-Reche (2019)
p esen , ha a na ional le el he pa y chosen o go e n changes mo e while a he
municipal le el he e is g ea e con inui y o he uling pa y. They explain ha his
is because in he beha io o he Andalusian o e , he con ex ual ac o s a e basic,
bo h he oo s o he o ma ion and he habi a seem e ec i e p edic o s o he o e in
his communi y. Fo his eason, a he municipal le el, a pa y wi h oo s has a much
g ea e chance o being o ed o han ano he , wi hou headqua e s, in as uc u e
and egula ac i i y in he e i o y.
This means ha he poli ical sign o he municipal go e nmen can in luence
sus ainable dissemina ion p ac ices, gi en ha di e en ideologies o en p opose
di e en s yles o ci y (P ado-Lo enzo e al., 2012). Howe e , in he li e a u e he e a e
dispa i ies in conclusions abou how municipali ies epo on en i onmen al ma e s
acco ding o hei poli ical sign. On he one hand, some au ho s ha e ound a nega i e
ela ionship be ween igh -wing ideology and he implemen a ion o sus ainable
p ac ices, while o he au ho s ha e p esen ed ha i is le -wing go e nmen s ha
nega i ely in luence sus ainable p ac ices, since igh -wing pa ies dedica e addi ional
e o s ega ding he en i onmen o a ac o e s wi h a le -wing ideology (P ado-
Lo enzo e al., 2012). On he o he hand, Guillamón e al. (2011) and Ga cía-Sánchez
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
9
e al. (2013) show ha municipali ies go e ned by le -wing majo i ies a e mo e
anspa en han hose go e ned by conse a i es. Howe e , Na a o e al. (2010) ind
ha he poli ical endency o a go e nmen pa y does no explain he en i onmen al
disclosu e o he public sec o .
I has been obse ed elsewhe e ha local go e nmen s seeking o add ess
en i onmen al issues equen ly join u ban sus ainabili y commi men ne wo ks
(Anguelo ski & Ca min, 2011; Bulkeley, 2010; Cashmo e & Wejs, 2014). I is one
o he indica o s o anspa ency and coope a ion ha de e mine he sus ainabili y
o ci ies acco ding o he 2030 h Agenda o Sus ainable De elopmen (Gobie no de
España, 2018). Sus ainable ci ies a e hose ha ha e es ablished ac ion plans and
policies ha aim o gua an ee he a ailabili y and euse o he en i onmen esou ces
o u u e gene a ions (Regional En i onmen al Cen e o Cen al and Eas e n Eu ope,
2010). The associa ion wi h ci y ne wo ks o sus ainabili y gene a es good esul s
(Obse a o io de la Sos enibilidad, 2018). The highligh ed ne wo ks a e Aalbo g
Cha e , Co enan o Mayo s o Clima e and Ene gy (CoM), among o he s. Thei
mission is o mobilize and sensi ize socie y, public ins i u ions and he p i a e sec o
on sus ainable ma e s (REDS, 2015), so i hey a e associa ed wi h mo e ne wo ks,
he mo e hey mus disclose abou he sus ainabili y o legi imize hei ag eemen s,
which makes i a conside able ac o o he analysis.
METHoDoLoGy
Sample Selec ion
Andalusia is he leading Spanish egion in he use o social media (Fundación O ange,
2014; Fundación Tele ónica, 2016). Th ee o i s ci ies, Se ille, G anada and Malaga,
a e among he i e Spanish ci ies wi h he highes numbe o SM p o iles ela ed o
hei popula ion (The Social Media Family, 2018). Hence, Andalusia seems o be
an in e es ing sample o social media esea ch. In his s udy, all 153 Andalusian
municipali ies wi h mo e han 10,000 inhabi an s a e analysed. Nea ly 80% o he
Andalusian popula ion esides in hese municipali ies.
To iden i y he Twi e accoun s o he selec ed municipali ies, a mul i- ack
sea ch s a egy was ca ied ou as ollows: (1) Sea ch o logos o Twi e links on
he homepage o he municipali y websi e. I he Twi e /link logo was no a ailable
on he home page, he si e map was checked o a link o a Twi e accoun o any
o he ele an link ha could edi ec o Twi e , e.g. a link o ‘social media’, ‘con ac
us’ o ‘connec wi h us’. (2) I he si e map sea ch did no lead o a link o a Twi e
accoun , hen an In e ne sea ch engine was used o sea ch o he wo ds ‘Twi e ’
nex o he name o he municipali y. The e o e, when sea ching wi h he keywo ds,
he sea ch esul s e u n accoun s ha con ain hose wo ds and allow he o icial
municipali y accoun iden i ica ion. (3) I nei he he municipali y’s websi e no he
In e ne sea ch engine showed any sign o a Twi e accoun , hen Twi e i sel was
used o sea ch o he name o he municipali y. I a Twi e accoun was ound o a
pa icula municipali y, i was hen e i ied by sea ching he bibliog aphy p o ided
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
16
The o al Twi e ac i i y o he municipali ies in his s udy a ies. An a e age daily
ac i i y was i e wee s pe business day, which would ollow he ecommenda ions
o he UK Go e nmen Cabine O ice, which in hei guidelines sugges s 2 o 10
publica ions pe day o be an adequa e equency o SM publica ions.
Rega ding en i onmen al disclosu e, he esul s show a he li le conce n on he
pa o he municipali ies o en i onmen al issues on Twi e , as en i onmen al wee s
(TEDI) only ep esen 2.30% o he o al numbe o wee s.
Despi e Twi e being an a ac i e ool o co po a e en i onmen al disclosu e
(Busch & Shephe d, 2014; Du o e al., 2016; E e , 2014), municipali ies do no seem
o le e age he oppo uni ies his pla o m o e s. Ne e heless, a simila phenomenon,
a di e ence be ween co po a e and public adminis a ion disclosu e p ac ices, has been
obse ed wi h o he SMs (Bonsón e al., 2015, 2017; Bonsón & Bedná o á, 2018;
Ribei o e al., 2016). Despi e ha , ci izens seem o be in e es ed in he en i onmen al
ac ions ha public en i ies ca y ou (Ribei o e al., 2016). Bonsón e al. (2019) poin
ou ha en i onmen al con en gene a es he mos commen s om ci izens. The e o e,
a lack o a en ion o en i onmen al issues om he municipali y side migh no sa is y
he ci izens’ demand o public en i y en i onmen al legi imacy.
Rega ding he ac o s in luencing he le el o en i onmen al disclosu e measu ed
by TEDI, no associa ion was ound be ween popula ion, geoloca ion, and poli ical
sign and TEDI. La e , he ac o s a e men ioned o which he e is empi ical e idence.
The ela ionship be ween he unemploymen a e and en i onmen al disclosu e
on Twi e (TEDI) has no been signi ican . The e o e, i implies ha nei he he
municipali ies wi h he highes unemploymen no hose wi h he lowes unemploymen
disclose mo e abou he en i onmen . This coincides wi h ha ob ained by Ga cía-
Sánchez e al. (2013) and P ado-Lo enzo e al. (2012). Howe e , he municipali ies wi h
he highes employmen a e mus ocus on he en i onmen , since an en i onmen al
ax e o m educes unemploymen (A onsson, 2005; Schneide , 1997), as shown by
‘double di idend hypo hesis’(Bosque , 2000; Ca a o e al., 1996).
Popula ion has been chosen as a possible ac o o TEDI based on he assump ion
ha la ge municipali ies ace g ea e en i onmen al conce ns, such as pollu ion and
he e o e, based on he p emise o legi imacy heo y, migh use his al e na i e pla o m
o en i onmen al disclosu e. Ne e heless, p e ious esea ch (Sánchez de Miguel,
2019) showed ha he p oblem o pollu ion is no only a majo issue in la ge p o incial
capi als; smalle municipali ies ace high le els o pollu ion as well. Simila ly, as
P ado-Lo enzo e al. (2012) concluded, his s udy he size o he municipali y measu ed
by he popula ion was no associa ed wi h he TEDI.
Rega ding geoloca ion, i was assumed ha he coas al municipali ies would disclose
mo e en i onmen al in o ma ion o legi imize he en i onmen al impac s o ou ism
in hei en i onmen , bu i has no been signi ican wi h espec o TEDI, coinciding
wi h Ribei o (2007) and Ribei o and Guzman (2011). Tu ns ou ha in Andalusia
he ou ism in bo h coas al and inland municipali ies is simila ; domes ic ou ism
has imp o ed bu s ays in sun and beach des ina ions ha e dec eased (Agencia EFE,
2018). The e o e, he municipali ies o bo h des ina ions mus disclose en i onmen al
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
17
in o ma ion. The coas al municipali ies mus legi imize he en i onmen al si ua ion
because hei highe seasonal componen , which h ea ens sus ainabili y (Ma ín e
al., 2014) and he in e io municipali ies because he loss o quali y o he ‘clima e’
esou ce will make hese egions go om excellen o un a ou able condi ions o
ou ism (Mo eno, 2010).
As o he ideology o he municipal go e nmen eam, G eenpeace (2019) in i s
analysis o he elec o al p og ams o he leading Spanish poli ical pa ies, concluded
ha he le -wing poli ical pa ies ha e be e en i onmen al p oposals, while he igh -
wing poli ical pa ies did no ha e en i onmen al conce ns as a p io i y. Howe e ,
he indings do no indica e ha a municipali y unde a le -wing go e nmen would
ha e highe TEDI. Despi e he ac ha he Spanish go e nmen pa ies a e among
he mos commi ed o hei elec o al p omises, behind he B i ish and Swedes, and
signi ican ly ahead o , o example, Aus ians and I alians (Lapuen e Giné, 2015), in
hei poli ical p og ams he e is s ill a lack o commi men and u gency in add essing
he clima e c isis and o he en i onmen al conce ns (G eenpeace, 2019). This coincides
wi h Na a o e al. (2010) ha ind ha he poli ical endency o a go e nmen pa y
does no explain he en i onmen al disclosu e o he public sec o .
The ac o s ha ha e empi ical ela ionship wi h TEDI a e go e nmen budge
balance (by inhabi an ) and especially sus ainable commi men s ne wo ks a ached
o each municipali y.
The go e nmen s wi h a budge balance su plus end o disclose mo e abou he
en i onmen al han he go e nmen s wi h de ici . Due o he su pluses, go e nmen s
ha e mo e capaci y o imp o e hei in o ma ion sys ems (Al e al., 2006) and g ea e
in es men capaci y, which co espond o highe le els o municipal anspa ency
(A aujo & Tejedo-Rome o, 2016; Guillamón, Bas ida, e al., 2011).
The go e nmen s wi h a g ea e numbe o sus ainable commi men s ne wo ks
end o disclose mo e abou he en i onmen al han he go e nmen s wi h a ew
numbe s o ne wo ks. Because he ne wo ks ha e he mission ha he go e nmen s
mus mobilize and sensi ize socie y, public ins i u ions and he p i a e sec o on
sus ainable ma e s (REDS, 2015). The legi imacy is os e ed h ough he inc ease o
embedded ne wo ks (F ickel & Da idson, 2004), which a e key ools o implemen ing
a se o sus ainabili y policies a local le el (Echeba ia e al., 2004). In addi ion, as
mos o he sus ainable commi men s ne wo ks a e in e na ional, local go e nmen s
hus legi imize hei ole in hei own municipali y, gi ing an in e na ional p ojec ion
(S angis, 2012). As Andalusia (Spain) is a egion o he Eu opean Union (EU), hey
adhe e o Eu opean ne wo ks ha se e o dissemina e and legi imize he en i onmen al
egula ions o he EU (Kelemen, 2010). Bea ing in mind he EU as a global
en i onmen al leade and he Uni ed S a es as an assiduous opponen o mul ila e al
en i onmen al ag eemen s (Kelemen & Vogel, 2010). Membe ship o such ne wo ks
could be symbolically signi ican o cons uc ing legi imacy, bu hey also cons i u e
a esou ce which municipali ies can d aw upon in a emp ing o cons uc legi imacy
o he ins i u ionaliza ion o en i onmen al planning (Cashmo e & Wejs, 2014).
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
18
CoNCLUSIoN
Acco ding o hei knowledge, his is he i s s udy ha explo es en i onmen al
disclosu e ia Twi e in he la ges municipali ies in Andalusia. As he e is no p e ious
s udy, his s udy p o ides an in-dep h analysis and con ibu es o he deba e on he
use o SM in he public sec o .
The con ibu ion o his s udy is wo old. Fi s , i ills he gap in he li e a u e
on he use o Twi e by municipali ies o en i onmen al disclosu e and p o ides a
dic iona y o en i onmen al keywo ds in Spanish based on he GRI. Second, i could
ha e p ac ical implica ions o adminis a o s o public sec o communi ies esponsible
o online communica ion. The indings o his s udy could help local go e nmen s o
imp o e hei online communica ion s a egy. This pape can also es ablish he basis
o a amewo k o measu es o he dissemina ion o en i onmen al in o ma ion on
Twi e o he public adminis a ion. In his way, local go e nmen s would know
he bes way o wee abou i and i can con ol how hey a e doing i h ough TEDI.
The esul s show ha mos o he local go e nmen s in Andalusia ha e an
o icial Twi e accoun wi h di e en le els o ac i i y and audience bu wi h li le
pene a ion o hei popula ion on Twi e and a publica ion o ecommended wee s.
En i onmen al disclosu e on Twi e (TEDI) was s ill a he sca ce in compa ison o
o he con en ypes.
I has been ound ha among he ac o s such as go e nmen budge balance
(by inhabi an ), unemploymen a es, popula ion, geoloca ion, poli ical sign and
sus ainable commi men ne wo ks, only go e nmen budge balance and mainly
sus ainable commi men ne wo ks shows an associa ion wi h TEDI. In a nu shell, i
can be concluded ha bo h municipali ies wi h su plus and mainly municipali ies wi h
a g ea e numbe o sus ainable commi men s ne wo ks wee mo e en i onmen al
con en o legi imise hei unc ions and ac ions.
LIMITATIoNS AND FUTURE RESEARCH
Be o e closing, a se ies o limi a ions mus be acknowledged, along wi h
ecommenda ions o u u e esea ch.
The main limi a ion o his s udy is implici o he c ea ion o a dic iona y and a
con en analysis. The e is a possibili y o omi ing a ele an keywo d which migh
ha e led o he exclusion o a wee despi e i s en i onmen al con en . On he o he
hand, a wee migh ha e been classi ied as en i onmen al because o he p esence
o an en i onmen al keywo d, bu he con ex may no ha e been an en i onmen al
disclosu e. The e o e, u u e esea ch could a emp o design a mo e p ecise echnique
o educe his limi a ion and ge an e en mo e p ecise en i onmen al dic iona y.
I would also be mo e accu a e o be able dis inguish be ween he wee s ha
epo he impac o he municipali y on he en i onmen o he wee s ha deal wi h
gene ic en i onmen al in o ma ion ha may be o in e es o ci izens.
As o he ac o s, he limi a ion is in he economic a iables ha ha e he
peculia i y ha hey a e no e y s a ic indica o s in ime, so hey a y om one yea
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
19
o ano he . The e o e, o u u e in es iga ions, a TEDI mus be ob ained o each yea
and panel da a mus be pe o med.
Rega ding u u e esea ch, he p oposed analysis echnique can be applied o
o he egions ha ha e simila numbe s o Twi e use s, such as Ca alonia, Valencia
o Cas illa y León (Delgado on Ei zen, 2016; The Social Media Family, 2018). To
imp o e he gene alisa ion and unde s anding o he esul s, u u e s udies could
conduc a compa a i e analysis on a na ional o in e na ional scale and ex end he lis o
possible ac o s in luencing a municipali y’s p opensi y o wee en i onmen al con en .
I could also be o g ea in e es o analyse he commi men o ci izens on Twi e
and hei demand o disclosu e o di e en en i onmen al ma e s by municipali y.
ACKNowLEDGMENT
The au ho s disclosed eceip o he ollowing inancial suppo o he esea ch,
au ho ship, o publica ion o his a icle: This wo k was suppo ed as bene icia ies o
he “P og ama Ope a i o FEDER Andalucía 2014-2020”, by he Regional Go e nmen
o Andalusia (Spain), Gene al Sec e a y o Uni e si ies, Resea ch and Technology
[Resea ch P ojec s UHU-1253498].
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
20
REFERENCES
Agencia, E. F. E. (2018). El u ismo u bano mejo a en 2018 pe o caen es ancias sol
y playa, según CEA | Con ede ación de Emp esa ios de Andalucía. h ps://www.e e.
com/e e/andalucia/economia/el- u ismo-u bano-mejo a-en-2018-pe o-caen-es ancias-
sol-y-playa-segun-cea/50001111-3850742
Ake lo , K., & Maibach, E. W. (2008). “Se mons” as a Clima e Change Policy Tool:
Do They Wo k? E idence F om he In e na ional Communi y. Global S udies Re iew,
4(3). www.clima echangecommunica ion.o g
Alazzani, A., & Wan-Hussin, W. N. (2013). Global Repo ing Ini ia i e’s en i onmen al
epo ing: A s udy o oil and gas companies. Ecological Indica o s, 32, 19–24.
doi:10.1016/j.ecolind.2013.02.019
Alonso-Almeida, M. del M., Llach, J., & Ma imon, F. (2014). A close look a
he “Global Repo ing Ini ia i e” sus ainabili y epo ing as a ool o implemen
en i onmen al and social policies: A wo ldwide sec o analysis. Co po a e Social
Responsibili y and En i onmen al Managemen , 21(6), 318–335. doi:10.1002/cs .1318
Alonso-Villa , O., del Rio, C., & Toha ia, L. (2009). Un Análisis Espacial del
Desempleo po Municipios. Re is a de Economía Aplicada, 49(17), 47–80.
Al , J. E., Lassen, D. D., & Rose, S. (2006). The Causes o Fiscal T anspa ency:
E idence om he U.S. S a es. IMF S a Pape s, 53. h ps://econpape s. epec.o g/
RePEc:pal:im s p: :y:2006:i:si:p:2
Ande son, M., Lewis, K., & Dedehayi , O. (2015). Di usion o inno a ion in he
public sec o : Twi e adop ion by municipal police depa men s in he U.S. 2015
Po land In e na ional Con e ence on Managemen o Enginee ing and Technology
(PICMET), 2453–2464. doi:10.1109/PICMET.2015.7273207
And eu-Abela, J., & Rome o-Reche, A. (2019). Cambios en el compo amien o
elec o al en Andalucía. Análisis del ciclo elec o al 2018-2019 (au onómicas, gene ales
y municipales). h ps://www.cen odees udiosandaluces.es/publicaciones/n-82-
cambios-en-el-compo amien o-elec o al-en-andalucia-analisis-del-ciclo-elec o al-
2018-2019-au onomicas-gene ales-y-municipales
And ews, M. (2010). Good Go e nmen Means Di e en Things in Di e en Coun ies.
Go e nance: An In e na ional Jou nal o Policy, Adminis a ion and Ins i u ions,
23(1), 7–35. doi:10.1111/j.1468-0491.2009.01465.x
Anguelo ski, I., & Ca min, J. A. (2011). Some hing bo owed, e e y hing new:
Inno a ion and ins i u ionaliza ion in u ban clima e go e nance. In Cu en Opinion in
En i onmen al Sus ainabili y (Vol. 3, Issue 3, pp. 169–175). Else ie . doi:10.1016/j.
cosus .2010.12.017
A onsson, T. (2005). En i onmen al policy, e icien axa ion and unemploymen .
In e na ional Tax and Public Finance, 12(2), 131–144. doi:10.1007/s10797-005-
0498-4
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
21
Aunión, J. A., Se illano, L., & Za a, M. (2020, Janua y 7). Eu opa, un con inen e
de coaliciones más allá de España | España | EL PAÍS. El País. h ps://elpais.com/
poli ica/2020/01/06/ac ualidad/1578327420_776769.h ml
Bakan, J. (2004). The co po a ion : he pa hological pu sui o p o i and powe .
F ee P ess.
Ball, A., & Bebbing on, J. (2008). Edi o ial: Accoun ing and epo ing o sus ainable
de elopmen in public se ice o ganiza ions. Public Money & Managemen , 28(6),
323–326. doi:10.1111/j.1467-9302.2008.00662.x
Ballou, B., & Hei ge , D. L. (2005). The Rise o Co po a e Sus ainabili y Repo ing:
A Rapidly-G owing Assu ance Oppo uni y. www.global epo ing.o g
Be one, P., Gelabe , L., & Fos u i, A. (2009). The Impac o Symbolic and Subs an i e
Ac ions on En i onmen al Legi imacy. IESE Business School Wo king Pape No. 778.
10.2139/ss n.1349063
Bonsón, E., & Bedná o á, M. (2018). The use o YouTube in wes e n Eu opean
municipali ies. Go e nmen In o ma ion Qua e ly, 35(2), 223–232. doi:10.1016/j.
giq.2018.04.001
Bonsón, E., Pe ea, D., & Bedná o á, M. (2019). Twi e as a ool o ci izen
engagemen : An empi ical s udy o he Andalusian municipali ies. Go e nmen
In o ma ion Qua e ly, 36(3), 480–489. Ad ance online publica ion. doi:10.1016/j.
giq.2019.03.001
Bonsón, E., Royo, S., & Ra kai, M. (2015). Ci izens’ engagemen on local go e nmen s’
Facebook si es. An empi ical analysis: The impac o di e en media and con en ypes
in Wes e n Eu ope. Go e nmen In o ma ion Qua e ly, 32(1), 52–62. doi:10.1016/j.
giq.2014.11.001
Bonsón, E., Royo, S., & Ra kai, M. (2017). Facebook P ac ices in Wes e n
Eu opean Municipali ies. Adminis a ion & Socie y, 49(3), 320–347.
doi:10.1177/0095399714544945
Bonsón, E., To es, L., Royo, S., & Flo es, F. (2012). Local e-go e nmen 2.0:
Social media and co po a e anspa ency in municipali ies. Go e nmen In o ma ion
Qua e ly, 29(2), 123–132. doi:10.1016/j.giq.2011.10.001
Bosque , B. (2000). En i onmen al ax e o m: Does i wo k? A su ey o he empi ical
e idence. Ecological Economics, 34(1), 19–32. doi:10.1016/S0921-8009(00)00173-7
B oadben , J., Laughlin, R., & Alwani-S a , G. (2010). S ee ing o Sus ainabili y.
Public Managemen Re iew, 12(4), 461–473. doi:10.1080/14719037.2010.496257
Bulkeley, H. (2010). Ci ies and he Go e ning o Clima e Change. Annual
Re iew o En i onmen and Resou ces, 35(1), 229–253. doi:10.1146/annu e -
en i on-072809-101747
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
22
Bu i , R. L., & Welch, S. (1997). Accoun abili y o en i onmen al pe o mance o
he Aus alian Commonweal h public sec o . Accoun ing, Audi ing & Accoun abili y
Jou nal, 10(4), 532–561. doi:10.1108/09513579710367494
Busch, T., & Shephe d, T. (2014). Doing well by doing good? No ma i e ensions
unde lying Twi e ’s co po a e social esponsibili y e hos. Con e gence (London),
20(3), 293–315. doi:10.1177/1354856514531533
BWC. (2019). Wo ld Leade s on Facebook 2019. Bu son Cohn & Wol e.
Ca a o, C., Galeo i, M., & Gallo, M. (1996). En i onmen al axa ion and
unemploymen : Some e idence on he “double di idend hypo hesis” in Eu ope.
Jou nal o Public Economics, 62(1–2), 141–181. doi:10.1016/0047-2727(96)01577-0
Cashmo e, M., & Wejs, A. (2014). Cons uc ing legi imacy o clima e change
planning: A s udy o local go e nmen in Denma k. Global En i onmen al Change,
24(1), 203–212. doi:10.1016/j.gloen cha.2013.09.019
Chen, W. Y., & Ting Cho, F. H. (2019). En i onmen al in o ma ion disclosu e and
socie al p e e ences o u ban i e es o a ion: La en class modelling o a disc e e-
choice expe imen . Jou nal o Cleane P oduc ion, 231, 1294–1306. doi:10.1016/j.
jclep o.2019.05.307
Cho, C. H., & Pa en, D. M. (2007). The ole o en i onmen al disclosu es as ools o
legi imacy: A esea ch no e. Accoun ing, O ganiza ions and Socie y, 32(7–8), 639–647.
doi:10.1016/j.aos.2006.09.009
CIS. (2015). Indicado de con ianza del consumido . Mes de oc ub e. Tabulación po
ecue do de o o y escala de ideología. CIS.
Con e as-O ozco, L. (2017). Las edes sociales digi ales como ac o de p oximidad
en e la sociedad y los gobie nos subnacionales en México. doi:10.23913/ icsh.
6i12.131
C iado, J. I., & Villod e, J. (2018). Comunicando da os masi os del sec o público
local en edes sociales. Análisis de sen imien o en Twi e . El P o esional de la
In o mación, 27(3), 624. doi:10.3145/epi.2018.may.14
de A aujo, J. F. F. E., & Tejedo-Rome o, F. (2016). Local go e nmen anspa ency
index: De e minan s o municipali ies’ ankings. In e na ional Jou nal o Public Sec o
Managemen , 29(4), 327–347. doi:10.1108/IJPSM-11-2015-0199
de España, G. (2018). Plan De Acción Pa a La Implemen ación De. Hacia una
Es a egia Española de Desa ollo Sos enible.
Deegan, C., & Rankin, M. (1996). Do Aus alian companies epo en i onmen al
news objec i ely? Accoun ing, Audi ing & Accoun abili y Jou nal, 9(2), 50–67.
doi:10.1108/09513579610116358
Deegan, C., Rankin, M., & Tobin, J. (2002). An examina ion o he co po a e social
and en i onmen al disclosu es o BHP om 1983‐1997. Accoun ing, Audi ing &
Accoun abili y Jou nal, 15(3), 312–343. doi:10.1108/09513570210435861
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
23
Delgado on Ei zen, C. (2016). Pe il del usua io de Twi e en España en 2016. Blog
de Ch is ianD E (Be a). h p://www.ch is iand e.com/2016/10/pe il-usua io- wi e -
espana- esul ados/
Dowling, J., & P e e , J. (1975). O ganiza ional Legi imacy: Social Values
and O ganiza ional Beha io . Paci ic Sociological Re iew, 18(1), 122–136.
doi:10.2307/1388226
Dumay, J., Gu h ie, J., & Fa ne i, F. (2010). G i Sus ainabili y Repo ing Guidelines
Fo Public And Thi d Sec o O ganiza ions. Public Managemen Re iew, 12(4),
531–548. doi:10.1080/14719037.2010.496266
Du o , V., Lacalle Gal ez, E., & Ve sailles, D. W. (2016). CSR communica ions
s a egies h ough social media and in luence on e- epu a ion. Managemen Decision,
54(2), 363–389. doi:10.1108/MD-01-2015-0015
Easman, E. S., Abe ne hy, K. E., & Godley, B. J. (2018). Assessing public awa eness
o ma ine en i onmen al h ea s and conse a ion e o s. Ma ine Policy, 87, 234–240.
doi:10.1016/j.ma pol.2017.10.030
Echeba ia, C., Ba u ia, J. M., & Aguado, I. (2004). Local Agenda 21:
P og ess in Spain. Eu opean U ban and Regional S udies, 11(3), 273–281.
doi:10.1177/0969776404041490
Eom, S. J., Hwang, H., & Kim, J. H. (2018). Can social media inc ease go e nmen
esponsi eness? A case s udy o Seoul, Ko ea. Go e nmen In o ma ion Qua e ly,
35(1), 109–122. doi:10.1016/j.giq.2017.10.002
E e , M. (2014). B oadcas ing, eac ing, engaging – h ee s a egies o CSR
communica ion in Twi e . Jou nal o Communica ion Managemen (London), 18(4),
322–342. doi:10.1108/JCOM-01-2013-0007
Fa ne i, F., & Gu h ie, J. (2009). Sus ainabili y epo ing by Aus alian public sec o
o ganisa ions: Why hey epo . Accoun ing Fo um, 33(2), 89–98. doi:10.1016/j.
acc o .2009.04.002
Fe ejohn, J. (1999). Accoun abili y and Au ho i y: Towa d a Theo y o Poli ical
Accoun abili y. In A. P zewo ski, S. C. S okes, & B. Manin (Eds.), Democ acy,
Accoun abili y, and Rep esen a ion (pp. 131–153). Camb idge Uni e si y P ess.
doi:10.1017/CBO9781139175104.005
F ickel, S., & Da idson, D. J. (2004). Building En i onmen al S a es: Legi imacy and
Ra ionaliza ion in Sus ainabili y Go e nance. In e na ional Sociology, 19(1), 89–110.
doi:10.1177/0268580904040922
F os , G. R., & Seame , M. (2002). Adop ion o En i onmen al Repo ing and
Managemen P ac ices: An Analysis o New Sou h Wales Public Sec o En i ies.
Financial Accoun abili y & Managemen , 18(2), 103–127. doi:10.1111/1468-
0408.00147
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
24
F os , J. (2019). Reg ession Analysis: An In ui i e Guide o Using and In e p e ing
Linea Models. h ps://s a is icsbyjim.com/ eg ession/in e p e - -squa ed- eg ession/
Gao, X., & Lee, J. (2017). E-go e nmen se ices and social media adop ion:
Expe ience o small local go e nmen s in Neb aska s a e. Go e nmen In o ma ion
Qua e ly, 34(4), 627–634. doi:10.1016/j.giq.2017.09.005
Ga cía-Sánchez, I. M., F ías-Acei uno, J. V., & Rod íguez-Domínguez, L. (2013).
De e minan s o co po a e social disclosu e in Spanish local go e nmen s. Jou nal
o Cleane P oduc ion, 39, 60–72. doi:10.1016/j.jclep o.2012.08.037
Gómez B una, D., & Ma ín Duque, C. (2019). Los impac os del u ismo en España:
Di e encias en e des inos de sol y playa y des inos de in e io . Cuade nos de Tu ismo,
43(43), 325–347. doi:10.6018/ u ismo.43.13
G ay, R., Kouhy, R., & La e s, S. (1995). Co po a e social and en i onmen al
epo ing. Accoun ing, Audi ing & Accoun abili y Jou nal, 8(2), 47–77.
doi:10.1108/09513579510146996
G eenpeace. (2019). Análisis de los p og amas elec o ales de las elecciones
gene ales del 28 de ab il de 2019. h ps://es.g eenpeace.o g/es/wp-con en /uploads/
si es/3/2019/04/Elecciones-Gene ales-28-4-19-Análisis-G eenpeace-1-1.pd
GRI. (2019). Global Repo ing Ini ia i e. h ps://www.global epo ing.o g/Pages/
de aul .aspx
GRI S anda ds. (2018). GRI S anda ds Download Cen e . h ps://www.global epo ing.
o g/s anda ds/g i-s anda ds-download-cen e /
Guillamón, M. D., Bas ida, F., & Beni o, B. (2011). The de e minan s o local
go e nmen ’s inancial anspa ency. Local Go e nmen S udies, 37(4), 391–406. do
i:10.1080/03003930.2011.588704
Guillamón, M. D., Rios, A. M., & Vicen e, C. O. (2011). T anspa encia inancie a
de los municipios españoles. U ilidad y ac o es elacionados. In Audi o ía Pública
(Vol. 55). Academic P ess.
Gu h ie, J., Ball, A., & Fa ne i, F. (2010). Ad ancing Sus ainable Managemen o
Public and No Fo P o i O ganiza ions. Public Managemen Re iew, 12(4), 449–459.
doi:10.1080/14719037.2010.496254
Gu h ie, J., & Fa ne i, F. (2008). GRI Sus ainabili y Repo ing by Aus alian Public
Sec o O ganiza ions. Public Money & Managemen , 28(6), 361–366. doi:10.1111/
j.1467-9302.2008.00670.x
Ha o-De-Rosa io, A., Sáez-Ma ín, A., & Caba-Pé ez, M. del C. (2018). Using social
media o enhance ci izen engagemen wi h local go e nmen : Twi e o Facebook?
Sage (A lan a, Ga.), 20(1), 29–49. doi:10.1177/1461444816645652
Ha o-de-Rosa io, A., Sáez-Ma ín, A., & del Ca men Caba-Pé ez, M. (2018). Using
social media o enhance ci izen engagemen wi h local go e nmen : Twi e o
Facebook? New Media & Socie y, 20(1), 29–49. doi:10.1177/1461444816645652
In e na ional Jou nal o Public Adminis a ion in he Digi al Age
Volume 7 • Issue 3 • July-Sep embe 2020
25
He nández de Cos, P. (2018). La ecupe ación de la economía española. E olución
ecien e y pe spec i as del me cado inmobilia io. Academic P ess.
Hodges, H. E., & S ocking, G. (2016). A pipeline o wee s: En i onmen al mo emen s’
use o Twi e in esponse o he Keys one XL pipeline. En i onmen al Poli ics, 25(2),
223–247. doi:10.1080/09644016.2015.1105177
Honeycu , C., & He ing, S. C. (2009). Beyond Mic oblogging: Con e sa ion and
Collabo a ion ia Twi e . h p://bi lib.o g/ wi e /index.php
INE. I. N. de E. (2017). Es adís icas e i o iales. h ps://www.ine.es/FichasWeb/
Welcome.do
I iza y, R., & Lo e, M. (2017). dply u o ial. PH525x Se ies - Biomedical Da a
Science. h p://genomicsclass.gi hub.io/book/pages/dply _ u o ial.h ml
Joseph, C., & Taplin, R. (2011). The measu emen o sus ainabili y disclosu e:
Abundance e sus occu ence. Accoun ing Fo um, 35(1), 19–31. doi:10.1016/j.
acc o .2010.11.002
Kelemen, R. D. (2010). Globalizing Eu opean Union en i onmen al policy. Jou nal
o Eu opean Public Policy, 17(3), 335–349. doi:10.1080/13501761003662065
Kelemen, R. D., & Vogel, D. (2010). T ading Places: The Role o he Uni ed S a es
and he Eu opean Union in In e na ional En i onmen al Poli ics. Compa a i e Poli ical
S udies, 43(4), 427–456. doi:10.1177/0010414009355265
Kim, E. (2015). A Compa a i e S udy on Social Media Use and Public Pa icipa ion
in Ko ea and he Uni ed S a es: Does Social Media Ma e ? Ko ean Jou nal o Policy
S udies, 30(1), 207–230. h ps://www.s a is icb ain.com/ acebook-s a is i
Knee Tan, C., Ogawa, A., & Ma sumu a, T. (2008). Inno a i e clima e change
communica ion: eam minus 6%. Global En i onmen In o ma ion Cen e. h ps://www.
esea chga e.ne /publica ion/255756782_Inno a i e_clima e_change_communica ion_
eam_minus_6
Kosajan, V., Chang, M., Xiong, X., Feng, Y., & Wang, S. (2018). The design and
applica ion o a go e nmen en i onmen al in o ma ion disclosu e index in China.
Jou nal o Cleane P oduc ion, 202, 1192–1201. doi:10.1016/j.jclep o.2018.08.056
KPMG In e na ional. (2017). The KPMG Su ey o Co po a e Responsibili y Repo ing
2017. www.kpmg.com/c epo ing
Lamp inidi, S., & Kubo, N. (2008). Deba e: The global epo ing ini ia i e and public
agencies. Public Money and Managemen , 28(6), 326–329. doi:10.1111/j.1467-
9302.2008.00663.x
Lapuen e Giné, V. (2015, Decembe 22). Elecciones 20D: P ome en y cumplen. El
Pais. h ps://elpais.com/elpais/2015/12/21/opinion/1450697017_305624.h ml