000057067 001__ 57067
000057067 005__ 20161029093911.0
000057067 0247_ $$2doi$$a10.1108/OIR-05-2015-0161
000057067 0248_ $$2sideral$$a95619
000057067 037__ $$aART-2016-95619
000057067 041__ $$aeng
000057067 100__ $$0(orcid)0000-0002-2897-1744$$aBrusca Alijarde, María Isabel$$uUniversidad de Zaragoza
000057067 245__ $$aOnline sustainability information in local governments in an austerity context: An empirical analysis in Italy and Spain
000057067 260__ $$c2016
000057067 5060_ $$aAccess copy available to the general public$$fUnrestricted
000057067 5203_ $$aPurpose– The purpose of this paper is to analyse and compare how austerity has influenced online sustainability information in Italy and Spain.
Design/methodology/approach– The authors relate austerity policies to online information in order to ascertain whether austerity plays a role in the financial, organizational, social and environmental information disclosed on local government (LG) websites. The research has been conducted by analysing the websites of all Italian and Spanish LGs with more than 100, 000 inhabitants.
Findings– The results show that institutional and legislative pressures, as well as austerity measures, have played a relevant role in the increased production of information by LGs, although not all information is fully provided.
Originality/value– The results may be of interest to managers and politicians as a stimulus to increase the flow of information. They may also be useful to policy makers, regulators and other stakeholders in order to foment environmental information.
000057067 536__ $$9info:eu-repo/grantAgreement/ES/MICINN/ECO2010-20522
000057067 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000057067 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000057067 700__ $$aRossi, F. M.
000057067 700__ $$aAversano, N.
000057067 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDepartamento de Contabilidad y Finanzas$$cEconomía Financiera y Contabilidad
000057067 773__ $$g40, 4 (2016), 497-514$$pOnline inf. rev.$$tONLINE INFORMATION REVIEW$$x1468-4527
000057067 8564_ $$s293225$$uhttp://zaguan.unizar.es/record/57067/files/texto_completo.pdf$$yPostprint
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000057067 909CO $$ooai:zaguan.unizar.es:57067$$particulos$$pdriver
000057067 951__ $$a2016-10-28-14:44:39
000057067 980__ $$aARTICLE