RT Journal Article
T1 Benchmarking and non-financial disclosure: the case of large Spanish local governments and the 2030 Agenda
A1 Rieiro García, Manuel
A1 Garrido Ruso, María
A1 Aibar Guzmán, Cristina
A1 Aibar Guzmán, Beatriz
K1 Sustainable Development Goals
K1 2030 Agenda
K1 Local governments
K1 Public accountability
K1 Benchmarking
AB This study examines the disclosure level of Spanish municipalities regarding the United Nations Sustainable Development Goals (SDGs) by analyzing information from 102 municipalities’ official websites from 2016 to 2022. Using a 60-item SDG disclosure index, the results revealed an average SDG disclosure level of 37.22% across the entire period. However, the level of SDG disclosure increased from 34.06% in 2016 to 40.40% in 2022. Demographic factors, such as population size, density, and dependent population, emerged as key drivers of SDG disclosure. This study's findings demonstrate that SDG disclosure is essential for SDG benchmarking, allowing local governments to set policy benchmarks and prioritize sustainability targets. The paper advances the argument that disclosure serves as an accountability mechanism and a constitutive dimension of benchmarking, thereby influencing municipal governance and SDG implementation. From a theoretical standpoint, this study contributes to the field by conceptualizing the disclosure of the SDGs as a mediating practice that connects benchmarking and policymaking within the context of local governance
PB Taylor and Francis Group
SN 0144-2872
YR 2025
FD 2025-09-16
LK https://hdl.handle.net/10347/45632
UL https://hdl.handle.net/10347/45632
LA eng
NO Rieiro-García, M., Garrido-Ruso, M., Aibar-Guzmán, C., & Aibar-Guzmán, B. (2025). Benchmarking and non-financial disclosure: the case of large Spanish local governments and the 2030 Agenda. Policy Studies, 1–35. https://doi.org/10.1080/01442872.2025.2560676
NO This is the manuscript of an article that has been accepted for publication
DS Minerva
RD 23 abr 2026