RT Journal Article
T1 Environmental Disclosure as a Tool  for Public Sector Legitimacy: A Twitter Intelligence Approach
A1 Bonsón Ponte, Enrique
A1 Perea El Khalifi, David
A1 Bednárová, Michaela
AB The purpose of this study is to measure the extent of Twitter environmental reportingby Andalusian municipalities (Spain) and identify the determinant factors of sucha disclosure. Thus, factors such as population, geolocation, political signs, andsustainable commitments were analyzed under the legitimacy theory approach. Thesample consisted of the official Twitter accounts of the 153 biggest local governmentsin Andalusia. The classification of the environmental tweets was based on a dictionarybased on the GRI reporting standards for environmental disclosure, and a Twitterenvironmental disclosure index (TEDI) was developed. The results show that mostof the local governments in Andalusia (77.78%) have an official Twitter account withdifferent levels of audience, penetration, and activity. On the other hand, it was foundthat environmental disclosure is very low. However, municipalities with more surplusbudget and municipalities with a greater number of sustainable commitments networkstend to report more on environmental issues through Twitter
PB IGI Global
SN 2334-4520
SN 2334-4539 (electrónico)
YR 2020
FD 2020
LK http://hdl.handle.net/10272/20181
UL http://hdl.handle.net/10272/20181
LA eng
NO Bonsón, E., Perea, D., & Bednárová, M. (2020). Environmental Disclosure as a Tool for Public Sector Legitimacy. In International Journal of Public Administration in the Digital Age (Vol. 7, Issue 3, pp. 1–31). IGI Global. https://doi.org/10.4018/ijpada.2020070101
DS Repositorio Institucional de la Universidad de Huelva
RD 2 jun 2026