The Málaga city councils commitment on the dissemination of responsible information

Abstract

The dissemination of information on corporate social responsibility was developed in the private sector, and it has gradually extended to the public sector, where local administrations or government entities present their reports on the subject. In this context, this study focuses on analysing the degree of dissemination of the information on Social Responsibility offered by Malaga's local councils through their websites, using the technique of content analysis. The results show that the degree of information disclosed is high, as revealed by the total disclosure rate (70.34%), and that the most widely disclosed information is social, followed by environmental and economic information. Adversely, information on services and public works is the least disclosed one. Among the town halls analysed, the commitment of the Malaga capital stands out notably. The study has a twofold objective. On the one hand, it contributes to explaining the dissemination of information on Social Responsibility in the local sphere. On the other hand, it promotes a culture of responsible information in the local councils themselves, with the aim of incorporating the necessary or complementary information on Social Responsibility in their respective websites, which contributes to increasing the level of useful and important information that they offer to citizens and society in general.

Keywords
Information Disclosure; Málaga; Websites; Social Responsibility