57067 20200221144214.0 doi 10.1108/OIR-05-2015-0161 sideral 95619 ART-2016-95619 eng (orcid)0000-0002-2897-1744 Brusca, I. Universidad de Zaragoza Online sustainability information in local governments in an austerity context: An empirical analysis in Italy and Spain 2016 Access copy available to the general public Unrestricted Purpose– 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. info:eu-repo/grantAgreement/ES/MICINN/ECO2010-20522 info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 1.534 2016 INFORMATION SCIENCE & LIBRARY SCIENCE 31 / 85 = 0.365 2016 Q2 T2 COMPUTER SCIENCE, INFORMATION SYSTEMS 86 / 146 = 0.589 2016 Q3 T2 0.56 2016 Library and Information Sciences 2016 Q1 Computer Science Applications 2016 Q2 Information Systems 2016 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Rossi, F.M. Aversano, N. 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 40, 4 (2016), 497-514 Online inf. rev. ONLINE INFORMATION REVIEW 1468-4527 293225 http://zaguan.unizar.es/record/57067/files/texto_completo.pdf Postprint 45662 http://zaguan.unizar.es/record/57067/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:57067 articulos driver 2020-02-21-13:12:32 ARTICLE