Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments

Giuseppe Nicolò, Vitiana L’Abate, Nicola Raimo and Filippo Vitolla

Public Money & Management, 2025, vol. 45, issue 7, 744-752

Abstract: This study explores the relationship between SDG 13 performance and disclosure in Italian local governments (LGs) through an analysis of their official X accounts. The findings reveal that LGs with better SDG 13 performance are more likely to share climate-related information on social media, supporting the substantive approach to legitimacy. The article highlights the role of social media in sustainability disclosure. By focusing on SDG 13, this study adds to the understanding of how digital platforms can be leveraged to align communication with actual performance. Therefore, LGs should invest in acquiring the skills and resources necessary for maximizing the potential of social media to enhance transparency and stakeholder engagement.

Date: 2025
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DOI: 10.1080/09540962.2024.2424395

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