摘要：This paper analyses the socioeconomic factors that influence the disclosure of sustainability information on 99 local government websites in 2018 in countries that make up the Pacific Alliance (PA) in Latin America, associated with internal and external demands that public entities have for accountability in social and environmental issues. We use as methodology a content analysis of the sustainability information disclosed by local entities on their websites and a regression of Ordinary Least Squares (OLS). This article shows empirical evidence that the size, budget capacity and the economic level of the municipality are factors associated with the sustainability disclosure on websites, due to internal and external factors impacting the decisions and actions taken by the entities related to the sustainability and its disclosure. These results are important for academic and technical discussions in a region with specific characteristics, different from most of the countries studied in previous literature on the subject.
