Determinantes de la divulgación de información sobre sostenibilidad en los gobiernos locales de Latinoamérica
Determinants of sustainability information disclosure of local governments in Latin America
Resumen
Este trabajo analiza los factores socioeconómicos que influyen en la divulgación de información sobre sostenibilidad en 99 sitios web de gobiernos locales en 2018 en países que conforman la Alianza del Pacífico (AP) en América Latina, y que están asociados con demandas internas y externas que tienen las entidades públicas para la rendición de cuentas en materia social y medioambiental. Se realizó un análisis de contenido de la información de sostenibilidad divulgada por las entidades locales en sus sitios web y una regresión de Mínimos Cuadrados Ordinarios (MCO). Este artículo muestra evidencia empírica de que el tamaño, la capacidad presupuestaria y el nivel económico del municipio son factores asociados con la divulgación de sostenibilidad en los sitios web, por factores internos y externos que inciden en las decisiones y acciones que toman las entidades asociadas con la sostenibilidad y su divulgación. Estos resultados son importantes para las discusiones académicas y técnicas en una región con características específicas, diferentes de la mayoría de los países estudiados en la literatura previa sobre el tema.
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