RT Journal Article T1 Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach. A1 Bonsón, Enrique A1 Perea-Khalifi, David A1 Bednárová, Michaela K1 Administración local - Andalucía K1 Medio ambiente K1 Redes sociales en Internet AB The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure. Thus, factors such as population, geolocation, political signs, and sustainable commitments were analyzed under the legitimacy theory approach. The sample consisted of the official Twitter accounts of the 153 biggest local governments in Andalusia. The classification of the environmental tweets was based on a dictionary based on the GRI reporting standards for environmental disclosure, and a Twitter environmental disclosure index (TEDI) was developed. The results show that most of the local governments in Andalusia (77.78%) have an official Twitter account with different levels of audience, penetration, and activity. On the other hand, it was found that environmental disclosure is very low. However, municipalities with more surplus budget and municipalities with a greater number of sustainable commitments networks tend to report more on environmental issues through Twitter. PB IGI Global YR 2020 FD 2020-07-01 LK https://hdl.handle.net/10630/33073 UL https://hdl.handle.net/10630/33073 LA eng NO Bonsón, E., Perea, D., & Bednárová, M. (2020). Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach. International Journal of Public Administration in the Digital Age (IJPADA), 7(3), 1-31. http://doi.org/10.4018/IJPADA.2020070101 DS RIUMA. Repositorio Institucional de la Universidad de Málaga RD 25 feb 2026