Hacia la divulgación de información de sostenibilidad en el sector público

La divulgación de información no financiera ha recibido un impulso importante en los últimos años y, con independencia del país e incluso del continente, parece existir cierto consenso a nivel global sobre la necesidad de extender las obligaciones de divulgación de información financiera de las empr...

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Autores:
Montesinos Julve, Vicente
Brusca Alijarde, Isabel
Tipo de recurso:
Article of journal
Fecha de publicación:
2022
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
spa
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/15204
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/15204
https://doi.org/10.18601/16577175.n31.02
Palabra clave:
accountability,
integrated reporting,
public administrations,
SDGS,
sustainable development
administraciones públicas;
desarrollo sostenible;
información integrada;
ODS;
rendición de cuentas
Rights
openAccess
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Vicente Montesinos Julve, Isabel Brusca Alijarde - 2022
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oai_identifier_str oai:bdigital.uexternado.edu.co:001/15204
network_acronym_str uexternad2
network_name_str Biblioteca Digital Universidad Externado de Colombia
repository_id_str
dc.title.spa.fl_str_mv Hacia la divulgación de información de sostenibilidad en el sector público
dc.title.translated.eng.fl_str_mv Towards sustainability reporting in the public sector
title Hacia la divulgación de información de sostenibilidad en el sector público
spellingShingle Hacia la divulgación de información de sostenibilidad en el sector público
accountability,
integrated reporting,
public administrations,
SDGS,
sustainable development
administraciones públicas;
desarrollo sostenible;
información integrada;
ODS;
rendición de cuentas
title_short Hacia la divulgación de información de sostenibilidad en el sector público
title_full Hacia la divulgación de información de sostenibilidad en el sector público
title_fullStr Hacia la divulgación de información de sostenibilidad en el sector público
title_full_unstemmed Hacia la divulgación de información de sostenibilidad en el sector público
title_sort Hacia la divulgación de información de sostenibilidad en el sector público
dc.creator.fl_str_mv Montesinos Julve, Vicente
Brusca Alijarde, Isabel
dc.contributor.author.spa.fl_str_mv Montesinos Julve, Vicente
Brusca Alijarde, Isabel
dc.subject.eng.fl_str_mv accountability,
integrated reporting,
public administrations,
SDGS,
sustainable development
topic accountability,
integrated reporting,
public administrations,
SDGS,
sustainable development
administraciones públicas;
desarrollo sostenible;
información integrada;
ODS;
rendición de cuentas
dc.subject.spa.fl_str_mv administraciones públicas;
desarrollo sostenible;
información integrada;
ODS;
rendición de cuentas
description La divulgación de información no financiera ha recibido un impulso importante en los últimos años y, con independencia del país e incluso del continente, parece existir cierto consenso a nivel global sobre la necesidad de extender las obligaciones de divulgación de información financiera de las empresas a la información de tipo no financiero, que permita dar cuenta de su impacto, por ejemplo, desde una perspectiva social y medioambiental. Esta tendencia ha calado también en el sector público y cada vez existen más iniciativas para que las administraciones públicas incluyan también información no financiera en sus informes, si bien hay que reconocer que los esfuerzos son más recientes y menos generalizados y todavía queda mucho camino por recorrer. La relevancia de los Objetivos de Desarrollo Sostenible (ODS), y el compromiso de las administraciones para alcanzarlos, pueden ser un impulso importante para lograr avances en este camino. Este artículo se ocupa brevemente de la relevancia de la información no financiera en las administraciones públicas, las principales iniciativas llevadas a cabo en el contexto internacional y los retos a los que se enfrentan las administraciones para dar cumplimiento a esta demanda de la sociedad, entre los que se incluyen proporcionar información sobre su contribución a los ODS.
publishDate 2022
dc.date.accessioned.none.fl_str_mv 2022-11-22T12:20:23Z
2024-06-07T06:02:11Z
dc.date.available.none.fl_str_mv 2022-11-22T12:20:23Z
2024-06-07T06:02:11Z
dc.date.issued.none.fl_str_mv 2022-11-22
dc.type.spa.fl_str_mv Artículo de revista
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https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13496
dc.relation.citationedition.spa.fl_str_mv Núm. 31 , Año 2023 : Enero-Junio
dc.relation.citationendpage.none.fl_str_mv 32
dc.relation.citationissue.spa.fl_str_mv 31
dc.relation.citationstartpage.none.fl_str_mv 11
dc.relation.ispartofjournal.spa.fl_str_mv Apuntes Contables
dc.relation.references.spa.fl_str_mv Abhayawansa, S., Adams, C. A. y Neesham, C. (2021). “Accountability and governance in pursuit of Sustainable Development Goals: conceptualizing how governments create value”, Accounting, Auditing & Accountability, 34(4), 923-945, 10.1108/aaaj-07-2020-4667.
Adams, C. A. y Abhayawansa, S. (2022). “Connecting the COVID-19 pandemic, Environmental, Social & Governance (esg) investing and calls for ‘harmonisation’ of sustainability reporting”, Critical Perspectives on Accounting, 82, https://doi.org/10.1016/j.cpa.2021.102309.
Adams, C. A. Druckman, P. B. y Picot, R. C. (2020). Sustainable Development Goals Disclosure (sdgd) Recommendations, IFAC.
AECA (2000). Oriol Amat Salas, Ferrán Termes Anglès y Carlos Vivas Urieta. “Indicadores de gestión en el sector público”, Documento 16, Comisión de Contabilidad de Gestión.
Agliata, F., Tuccillo, D., Rey, A. y Filocamo, M. R. (2022). “The new frontiers of reporting for governmental financial sustainability”, Corporate Ownership & Control, 19(3), 64-73, https://doi.org/10.22495/cocv19i3art4.
Association of Flemish Cities and Municipalities –vvsg– (2019). “Local indicators for the 2030 agenda (sdgs)”, https://www.local2030.org/library/620/Local-Indicators-forthe-2030-Agenda-Sustainable-Development-Goals.pdf.
Bebbington, J. y Unerman, J. (2018). “Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research”, Accounting, Auditing & Accountability Journal, 31, 2-24, 10.1108/AAAJ-05-2017-2929.
Bebbington, J. y Unerman, J. (2020). “Advancing research into accounting and the UN Sustainable Development Goals”, Accounting, Auditing & Accountability Journal, 33(7), 1657-1670. 10.1108/AAAJ-05-2020-4556.
Biondi, L. y Bracci, E. (2018). “Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective”, Sustainability, 10(9), https://doi.org/10.3390/su10093112.
Bonsón, E., Perea, D. y 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, 10.4018/IJPADA.2020070101.
Bowen, K. J., Cradock-Henry, N. A., Koch, F., Patterson, J. T., Häyhä, T., Vogt, J. y Barbi, F. (2017). “Implementing the ‘Sustainable Development Goals’: towards addressing three key governance challenges-collective action, trade-offs, and accountability”, Current Opinion in Environmental Sustainability, 26(27), 90-96, https://doi.org/10.1016/j.cosust.2017.05.002.
Brusca, M. I. y Labrador, M. (2017). “El marco conceptual de la información integrada y su aplicación en el sector público”, Revista Española de Control Externo, 19(57), 13-38. https://dialnet.unirioja.es/servlet/articulo?codigo=6237399.
Carpenter, F. H. y Sharp, F. C. (1992). Popular reporting: local government financial reports to the citizenry, Governmental Accounting Standards Board.
Chen, J. y Robers, R. W. (2010). “Toward a more coherent understanding of the organization-society relationship: a theoretical consideration for social and environmental accounting research”, Journal of Business Ethics, 97(4), 651-65, https://www.jstor.org/stable/40929519.
CIPFA (2021). “Evolving Climate Accountability: A Global Review of Public Sector Environmental Reporting”.
Cohen, S. (2021). Debate: “Climate change, environmental challenges, sustainable development goals and the relevance of accounting”, Public Money & Management, 42(2), 55-56, https://doi.org/10.1080/09540962.2021.1986957.
Cohen, S. y Karatzimas, S. (2015). “Tracing the future of reporting in the public sector: introducing integrated popular reporting”, International Journal of Public Sector Management, 28(6), 449-460, 10.1108/IJPSM-11-2014-0140.
Comisión Europea (2021). “Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting”, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021PC0189.
Farneti, F., Guthrie, J. y Canetto, M. (2019). “Social reports of an Italian provincial government: a longitudinal analysis”, Meditari Accountancy Research, 27(4), 580-612, https://doi.org/10.1108/MEDAR-11-2018-0397.
Fusco, F. y Ricci, P. (2018). “What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector”, International Journal of Public Sector Management, 32(1), 21-41, 10.1108/IJPSM-05-2017-0134.
Global Reporting Initiative [gri] (2005). “Sector Supplement for Public Sector Agencies: Pilot Version 1. 0”, Amsterdam.
Global Reporting Initiative [gri] (2021). “The gri Standards: a guide for policymakers”. GASB (1994). “Concepts Statement No. 2. Service Efforts and Accomplishments Reporting”.
GASB (2008). Concepts Statement No. 5 of the Governmental Accounting Standards Board on concepts related to Service Efforts and Accomplishments Reporting an amendment of gasb Concepts Statement No. 2.
Guarini, E., Mori, E. y Zuffada, E. (2021). “New development: embedding the SDGS into city strategic planning and management”, Public Money & Management, 41(6), 494-497, https://doi.org/10.1080/09540962.2021.1885820.
Guerrero-Gómez, T., Navarro-Galera, A. y Ortiz-Rodríguez, D. (2021). “Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America”, Sustainability, 13(4), 1837, https://doi.org/10.3390/su13041837.
Hossain, M. (2018). “Sustainability reporting by Australian local government authorities”, Local Government Studies, 44, 577-600. https://doi.org/10. 1080/03003930.2018.1471397.
IFAC (2020). Climate change: relevant ipsasb guidance.
Intervención General de la Administración del Estado de España (IGAE) (2011). Indicadores de gestión en el ámbito del sector público.
International Integrated Reporting Council (IIRC) y Chartered Institute of Public Finance and Accountancy (2016). Integrated thinking and reporting. Focusing on value creation in the public sector. An introduction for leaders, CIPFA.
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International Integrated Reporting Council (IIRC) (2021). The International (IR) Framework. https://www.integratedreporting.org/
International Public Sector Accounting Standards Board (IPSASB) (2015). Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information.
International Public Sector Accounting Standards Board (IPSASB) (2022). Consultation Paper. Advancing Public Sector Sustainability Reporting, IPSASB.
International Sustainability Standards Board, issb. (2022). “ifrs Sustainability Disclosure Standards (in progress)”, General Sustainability-related Disclosures and Climate-related Disclosures. https://www.ifrs.org/groups/international-sustainability- standards-board/.
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spelling Montesinos Julve, VicenteBrusca Alijarde, Isabel2022-11-22T12:20:23Z2024-06-07T06:02:11Z2022-11-22T12:20:23Z2024-06-07T06:02:11Z2022-11-22La divulgación de información no financiera ha recibido un impulso importante en los últimos años y, con independencia del país e incluso del continente, parece existir cierto consenso a nivel global sobre la necesidad de extender las obligaciones de divulgación de información financiera de las empresas a la información de tipo no financiero, que permita dar cuenta de su impacto, por ejemplo, desde una perspectiva social y medioambiental. Esta tendencia ha calado también en el sector público y cada vez existen más iniciativas para que las administraciones públicas incluyan también información no financiera en sus informes, si bien hay que reconocer que los esfuerzos son más recientes y menos generalizados y todavía queda mucho camino por recorrer. La relevancia de los Objetivos de Desarrollo Sostenible (ODS), y el compromiso de las administraciones para alcanzarlos, pueden ser un impulso importante para lograr avances en este camino. Este artículo se ocupa brevemente de la relevancia de la información no financiera en las administraciones públicas, las principales iniciativas llevadas a cabo en el contexto internacional y los retos a los que se enfrentan las administraciones para dar cumplimiento a esta demanda de la sociedad, entre los que se incluyen proporcionar información sobre su contribución a los ODS.Non-financial reporting has received an important boost in recent years, and regardless of the country and even the continent, there seems to be a certain global consensus on the need to extend accountability requirements of companies to sustainability reporting, in order to inform stakeholders about the impact of the activities, for example, from a social and environmental perspective. This trend has also found its way into public sector and there are more and more initiatives for public administrations to also include non-financial information in their reports, although it must be recognized that the efforts are more recent and less generalized and there is still a long way to go. The relevance of the Sustainable Development Goals and the commitment that the administrations have to achieve them, can be an important boost to achieve progress on this path. This paper presents the relevance of non-financial information in public administrations, analyzing the main initiatives carried out in the international context and the challenges that administrations face to comply with this demand, highlighting the need to provide information on their contribution to the Sustainable Development Goals.application/pdftext/htmltext/xml10.18601/16577175.n31.022619-48991657-7175https://bdigital.uexternado.edu.co/handle/001/15204https://doi.org/10.18601/16577175.n31.02spaFacultad de Contaduría Públicahttps://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13494https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13495https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13496Núm. 31 , Año 2023 : Enero-Junio323111Apuntes ContablesAbhayawansa, S., Adams, C. A. y Neesham, C. (2021). “Accountability and governance in pursuit of Sustainable Development Goals: conceptualizing how governments create value”, Accounting, Auditing & Accountability, 34(4), 923-945, 10.1108/aaaj-07-2020-4667.Adams, C. A. y Abhayawansa, S. (2022). “Connecting the COVID-19 pandemic, Environmental, Social & Governance (esg) investing and calls for ‘harmonisation’ of sustainability reporting”, Critical Perspectives on Accounting, 82, https://doi.org/10.1016/j.cpa.2021.102309.Adams, C. A. Druckman, P. B. y Picot, R. C. (2020). Sustainable Development Goals Disclosure (sdgd) Recommendations, IFAC.AECA (2000). Oriol Amat Salas, Ferrán Termes Anglès y Carlos Vivas Urieta. “Indicadores de gestión en el sector público”, Documento 16, Comisión de Contabilidad de Gestión.Agliata, F., Tuccillo, D., Rey, A. y Filocamo, M. R. (2022). “The new frontiers of reporting for governmental financial sustainability”, Corporate Ownership & Control, 19(3), 64-73, https://doi.org/10.22495/cocv19i3art4.Association of Flemish Cities and Municipalities –vvsg– (2019). “Local indicators for the 2030 agenda (sdgs)”, https://www.local2030.org/library/620/Local-Indicators-forthe-2030-Agenda-Sustainable-Development-Goals.pdf.Bebbington, J. y Unerman, J. (2018). “Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research”, Accounting, Auditing & Accountability Journal, 31, 2-24, 10.1108/AAAJ-05-2017-2929.Bebbington, J. y Unerman, J. (2020). “Advancing research into accounting and the UN Sustainable Development Goals”, Accounting, Auditing & Accountability Journal, 33(7), 1657-1670. 10.1108/AAAJ-05-2020-4556.Biondi, L. y Bracci, E. 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(2013). “For the people: Popular financial reporting practices of local governments”, Public Budgeting & Finance, 33(1), 95-113, 10.1111/j.1540-5850.2013.12003.x.Vicente Montesinos Julve, Isabel Brusca Alijarde - 2022info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/contad/article/view/8314accountability,integrated reporting,public administrations,SDGS,sustainable developmentadministraciones públicas;desarrollo sostenible;información integrada;ODS;rendición de cuentasHacia la divulgación de información de sostenibilidad en el sector públicoTowards sustainability reporting in the public sectorArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2594https://bdigital.uexternado.edu.co/bitstreams/009e4059-4d41-4bff-9aa6-65b92aaeb790/download142229c8b54d723d9e037739aefe0322MD51001/15204oai:bdigital.uexternado.edu.co:001/152042024-06-07 01:02:11.622http://creativecommons.org/licenses/by-nc-sa/4.0Vicente Montesinos Julve, Isabel Brusca Alijarde - 2022https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

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