“…Following previous literature on disclosure practices in LGs (Brusca et al, 2016; Ramírez et al, 2022; Tejedo‐Romero & de Araujo, 2020), in order to improve the goodness of the regression model, the following control variables were included: Population Size , Population Density , Retired People , Multiculturalism , Education Level , Council Diversity , Internet Visibility , Tourism Level , Social Media Exposure, Electoral Turnout and Per Capita Income . These control variables enable the consideration of diverse aspects, including demographic factors, diversity and inclusion, education, visibility, technology, tourism, civic participation, and economic levels.…”