Analysis of corporate social responsibility disclosure on the websites of galician intermediate local governments

This work analyzes the information regarding Corporate Social Responsibility (CSR) actions disclosed by provincial governments through a content analysis of their institutional websites. To achieve this, a case study of the four Galician provincial governments is conducted to check the CSR actions they report, using the 98 criteria from the Responsible Public Management Model for local governments of the International Foundation for Ibero-America of Public Administration and Policies (FIIAPP) as a reference. These criteria have been developed with a focus on the specificities of local public administrations, as opposed to those of the Global Reporting Initiative (GRI) and encompass thematic areas such as Ethics and good governance, Strategy and management, Information, Infrastructure, Employment, Environment, Society, Supply chain, Dialogue, and Socially responsible investment. The main findings of the research reveal that these entities disclose information on more than 50% of the criteria in the employed analysis model, with a particular emphasis on the areas of Infrastructure, Supply chain, and Information transparency. However, significant deficiencies have been identified in the publication of CSR information in the Strategy and Management as well as in the Ethics and Good Governance areas. This highlights the need to work towards a more comprehensive development of CSR strategies integrated into the overall corporate strategy of these organizations.