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The contribution of the right to information laws in Europe to local government transparency on sustainability
Authors:Alcaraz-Quiles  Francisco J.  Navarro-Galera  Andrés  Ortiz-Rodríguez  David
Affiliation:1.Department of Accounting and Finance, Facultad de CC Económicas y Empresariales, University of Granada, Campus Universitario de Cartuja s/n, 18071, Granada, Spain
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Abstract:

The aim of this paper is to examine the influence of the right to information laws on sustainability transparency in European local governments. This goal is novel, in that previous studies have examined the effects of various factors on the dissemination of government information (demographic, socioeconomic, political and financial) but not the contribution of legal factors to online transparency on environmental, social and economic sustainability. Our research question is this: Do information laws contribute to transparency on sustainability? Using the Global Reporting Initiative guidelines and a statistical regression analysis, we studied the websites of 106 local governments in ten European countries. The results obtained show that when transparency laws clearly stipulate the rules applicable and the procedures established for appeals, exceptions, refusals and requests, this can favour transparency on environmental, social and economic sustainability. Our findings advance understanding of this field and reinforce the basis for legal reforms to enhance sustainability transparency.

Keywords:
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