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
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