Local government social responsibility: empirical evidence in the region of Extremadura

María Teresa Nevado Gil () and Dolores Gallardo Vázquez ()
Additional contact information
María Teresa Nevado Gil: Facultad de Empresa, Finanzas y Turismo. Departamento de Economía Financiera y Contabilidad. Universidad de Extremadura
Dolores Gallardo Vázquez: Facultad de Empresa, Finanzas y Turismo. Departamento de Economía Financiera y Contabilidad. Universidad de Extremadura

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2019, issue 45, 161-179

Abstract: This paper serves as a double purpose in the context of local administrations’ information on line disclosure of Social Responsibility (SR). First, this study examines how levels of information dissemination of SR are evolving. Second, some fiscal, political, population, and socioeconomic factors were investigated as determinants of this information disclosed. A content analysis of the websites of the local government in a region of Spain was carried out. This region is the first which has a Corporate Social Responsibility Lay. Later, according to literature review, the authors propose a multiple linear regression model based on disclosure index scores calculated previously. On the one hand, the results show an increase in the amount of SR information disclosed between 2013 and 2016. On the other hand, the study concludes that larger municipalities with more resources, progressive party governments, and intense political competition present higher levels of information disclosure of social responsibility.

Keywords: Social Responsibility; Disclosure; Websites; Determinant factors (search for similar items in EconPapers)
JEL-codes: H83 H89 M14 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://investigacionesregionales.org/en/article/l ... gion-of-extremadura/ Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:invreg:0418

Access Statistics for this article

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH is currently edited by Vicente Royuela Mora

More articles in INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH from Asociación Española de Ciencia Regional C/ Viladomat, 321 entresuelo - 08029 Barcelona, Teléfono y Fax: + 34 933101112, E-mail: info@aecr.org, Web: www.aecr.org, Web Investigaciones Regionales: www.investigacionesregionales.org. Contact information at EDIRC.
Bibliographic data for series maintained by IIRR-JORR ().