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PurposeThe purpose of this paper is twofold: to identify legislators’ policy on the mandatory, online proactive disclosure of information; and to identify environmental influences on behaviour in this respect. To implement these proactive policies on transparency included in the legislative frameworks, internet websites are being used as a means of disseminating this proactive information.Design/methodology/approachTo achieve these goals, by application of the theories used to analyse the causes of information disclosure, the authors first developed an index of online proactive disclosure; then, by means of a regression analysis, the authors examined and tested eight hypotheses related to environmental variables.FindingsThe results obtained show that legislators have chosen to require scant online proactive information on which to base institutional legitimacy, and that in this respect they are influenced by how long the previous laws have been in force, by the level of public sector borrowing and by the degree of political commitment among the population.Originality/valueThe results obtained from this study will provide valuable information for future legislators and for civil society about information policies, clarifying the amount and nature of information that, according to the authorities, should be disclosed without the need for prior request. The paper is also intended to stimulate the development of further research in this area, by showing how different economic, political, social, cultural and institutional contexts influence the decisions taken regarding the public information that must be reported proactively to stakeholders.
Online Information Review – Emerald Publishing
Published: Jun 12, 2017
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