Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments

Giuseppe Nicolò · Vitiana L’Abate · Nicola Raimo · Filippo Vitolla

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Corporate Social Responsibility Reporting E-Government and Public Services Public Relations and Crisis Communication

Abstract

IMPACTThis study explores the relationship between SDG 13 performance and disclosure in Italian local governments (LGs) through an analysis of their official X accounts. The findings reveal that LGs with better SDG 13 performance are more likely to share climate-related information on social media, supporting the substantive approach to legitimacy. The article highlights the role of social media in sustainability disclosure. By focusing on SDG 13, this study adds to the understanding of how digital platforms can be leveraged to align communication with actual performance. Therefore, LGs should invest in acquiring the skills and resources necessary for maximizing the potential of social media to enhance transparency and stakeholder engagement.

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References

1995Managing Legitimacy: Strategic and Institutional Approaches 2018Transforming Our World: The 2030 Agenda for Sustainable Development 1975Organizational Legitimacy: Social Values and Organizational Behavior 1990The Double-Edge of Organizational Legitimation 2021Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?2008GRI Sustainability Reporting by Australian Public Sector Organizations 2009Sustainability reporting by Australian public sector organisations: Why they report 2002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea

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2025How Management Accountants Address the Challenges of Energy and Climate Change Reporting: Evidence From a Longitudinal Case Study 2026SDG Reporting by Local Governments: A Systematic Literature Review

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