TY - GEN AU - Nicolò, Giuseppe AU - Andrades Peña, Francisco Javier AU - Ferullo, Diana AU - Martínez Martínez, Domingo A4 - Economía Financiera y Contabilidad PY - 2023 SN - 2694-6424 SN - 2694-6416 UR - http://hdl.handle.net/10498/32537 AB - In this study, we performed a comparative analysis to examine the extent to which local governments (LGs) in two Mediterranean countries – Spain and Italy – use their websites to disclose information related to Sustainable Development Goals (SDGs) in... LA - eng PB - Wiley KW - local governments KW - online sustainability disclosure KW - public sector accounting KW - sustainable development goals TI - Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments DO - 10.1111/BEER.12584 ER -