Compromiso de los Ayuntamientos Malagueños con la divulgación de información responsable

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