Disclosure of responsible information by Spanish local governments

Access to public information, transparency and standards of good governance are the cornerstones of any public entity in the 21st century. The objective of the present study is to analyse the information on Social Responsibility offered by the 50 capitals of Spanish provinces through their websites and the use of content analysis. In addition, the possible similarities and differences between local governments regarding these levels of disclosure are also analysed. Results show that the most popular information is related to the contracting of services and public works, as opposed to the environmental one, which is the least disseminated. Despite this, Spanish local governments still have a long way to go in terms of disseminating responsible information.