scieee Open visual document viewer

Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach

Bonsón Ponte, Enrique; Perea El Khalifi, David

Abstract

The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure. Thus, factors such as population, geolocation, political signs, and sustainable commitments were analyzed under the legitimacy theory approach. The sample consisted of the official Twitter accounts of the 153 biggest local governments in Andalusia. The classification of the environmental tweets was based on a dictionary based on the GRI reporting standards for environmental disclosure, and a Twitter environmental disclosure index (TEDI) was developed. The results show that most of the local governments in Andalusia (77.78%) have an official Twitter account with different levels of audience, penetration, and activity. On the other hand, it was found that environmental disclosure is very low. However, municipalities with more surplus budget and municipalities with a greater number of sustainable commitments networks tend to report more on environmental issues through Twitter.

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