Purpose – The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature of information on strategies and the governance of city councils, as well as the contents of different dimensions of sustainability that are disclosed on the...

Purpose This paper aims to analyse the role of the code of ethics as a critical element of responsible management and posits it as a tool that integrates ethics, sustainability and attention to stakeholders. This proposed tool can be a facilitator of integrated management of these dimensions....