摘要：La divulgación de información sobre Responsabilidad Social se desarrolló en el sector privado, hecho que ha ido extendiéndose de forma paulatina al sector público, donde las administraciones locales o entidades gubernamentales presentan sus informes al respecto. En este contexto, el presente estudio se centra en analizar el grado de divulgación de información sobre Responsabilidad Social que ofrecen los ayuntamientos malagueños a través de sus páginas webs , utilizando la técnica de análisis de contenido. Los resultados muestran que el grado de información divulgado es alto, como lo revela el índice de divulgación total (70,34%), y que la información que más se divulga es la social, seguida de la información medioambiental y la económica. La información divulgada sobre servicios y obras públicas es la menos divulgada. De entre los ayuntamientos analizados, destaca de forma notable el compromiso de la capital Malagueña. El estudio persigue un doble objetivo. Por un lado, supone una contribución a la explicación de lo que ocurre con relación a la divulgación de información sobre Responsabilidad Social en el ámbito local. Por otro, fomenta la cultura informativa responsable de los propios ayuntamientos, con el objetivo de que incorporen en sus respectivas páginas web la información necesaria o complementaria en materia de Responsabilidad Social, lo cual contribuye a lograr un aumento del nivel de la información útil e importante que ofrecen a los ciudadanos y a la sociedad en general. Abstract 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 the dissemination of information on Social Responsibility in the local sphere. On the other hand, it promotes a culture of responsible information in the local councils themselves, with the aim of incorporating the necessary or complementary information on Social Responsibility in their respective websites, which contributes to increasing the level of useful and important information that they offer to citizens and society in general.
其他摘要：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 the dissemination of information on Social Responsibility in the local sphere. On the other hand, it promotes a culture of responsible information in the local councils themselves, with the aim of incorporating the necessary or complementary information on Social Responsibility in their respective websites, which contributes to increasing the level of useful and important information that they offer to citizens and society in general.
关键词：Divulgación de información;Málaga;Páginas web;Responsabilidad Social.
