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Towards sustainability reporting in the public sector ; Hacia la divulgación de información de sostenibilidad en el sector público

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  • Additional Information
    • Publication Information:
      Facultad de Contaduría Pública
    • Publication Date:
      2022
    • Collection:
      Revistas Universidad Externado de Colombia
    • Abstract:
      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. ; 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 ...
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      application/pdf
    • Relation:
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    • Online Access:
      https://doi.org/10.3390/su10093112
      https://doi.org/10.1016/j.cosust.2017.05.002
      https://doi.org/10.1108/MEDAR-11-2018-0397
      https://doi.org/10.3390/su13041837
      https://doi.org/10.1016/j.jclepro.2013.07.038
      https://revistas.uexternado.edu.co/index.php/contad/article/view/8314
    • Rights:
      Derechos de autor 2022 Vicente Montesinos Julve, Isabel Brusca Alijarde ; http://creativecommons.org/licenses/by-nc-sa/4.0
    • Accession Number:
      edsbas.42FE0D10