Hacia la divulgación de información de sostenibilidad en el sector público

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 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 re... Ver más

Guardado en:

Apuntes Contables

1657-7175

2619-4899

Brusca Alijarde, Isabel

Montesinos Julve, Vicente

UNIVERSIDAD EXTERNADO DE COLOMBIA

10.18601/16577175.n31.02

2022-11-22

11

32

Colombia

rendición de cuentas

ODS;

información integrada;

desarrollo sostenible;

administraciones públicas;

http://purl.org/coar/access_right/c_abf2

info:eu-repo/semantics/openAccess

Vicente Montesinos Julve, Isabel Brusca Alijarde - 2022

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

id 8746b4d8f26664c0498aad55571f65b6
record_format ojs
spelling Hacia la divulgación de información de sostenibilidad en el sector público
International Public Sector Accounting Standards Board (IPSASB) (2022). Consultation Paper. Advancing Public Sector Sustainability Reporting, IPSASB.
Manes-Rossi, F., Aversano, N. y Polcini, P. T. (2019). “Popular reporting: learning from the US experience”, Journal of Public Budgeting, Accounting & Financial Management, 32(1), 92-113, 10.1108/jpbafm-01-2019-0013.
Manes-Rossi, F. (2019). “New development: alternative reporting formats: a panacea for accountability dilemmas?”, Public Money & Management, 39(7), 528-531, https://doi.org/10.1080/09540962.2019.1578540.
León-Silva, J. M., Dasí-González, R. M. y Montesinos Julve, V. (2022). “Determinants of sustainability information disclosure of local governments in Latin America” (“Determinantes de la divulgación de información sobre sostenibilidad en los gobiernos locales de Latinoamérica”), Spanish Accounting Review (Revista de Contabilidad), 25(2), 244-256, https://dialnet. unirioja. es/servlet/articulo?codigo=8546834.
Lauwo, S. G., Azure, J. D. C. y Hopper, T. (2022). “Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania”, Accounting, Auditing & Accountability Journal, 35(6), 1431-1461, 10.1108/AAAJ-10-2019-4220.
Larrán Jorge, M., Andrades Peña, F. J. y Herrera Madueño, J. (2019). “An analysis of university sustainability reports from the gri database: an examination of influential variables”, Journal of Environmental Planning and Management, 62(6), 1019-1044, 10.1080/09640568.2018.1457952.
Khalid, S., Beattie, C., Sands, J. y Hampson, V. (2019). “Incorporating the environmental dimension into the balanced scorecard: A case study in health care”, Meditari Accountancy Research, 27(4), 652-674, 10.1108/MEDAR-06-2018-0360.
Kaur, A. y Lodhia, S. K. (2019). “Sustainability accounting, accountability and reporting in the public sector: An overview and suggestions for future research”, Meditari Accountancy Research, 27(4), 498-504, 10.1108/medar-08-2019-510.
Johnston, P., Everard, M., Santillo, D. y Robèrt, K. H. (2007). “Reclaiming the definition of sustainability”, Environmental science and pollution research international, 14(1), 60-66, 10.1065/espr2007.01.375.
Isaksson, R. B., Garvare, R. y Johnson, M. (2015). “The crippled bottom line-measuring and managing sustainability”, International Journal of Productivity and Performance Management, 64(3), 334-355, 10.1108/ijppm-09-2014-0139.
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/.
International Public Sector Accounting Standards Board (IPSASB) (2015). Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information.
Mann, B., Lorson, P. C., Oulasvirta, L. y Haustein, E. (2019). “The quest for a primary epsas purpose–insights from literature and conceptual frameworks”, Accounting in Europe, 16(2), 195-218, 10.1080/17449480.2019.1632467.
International Integrated Reporting Council (IIRC) (2021). The International (IR) Framework. https://www.integratedreporting.org/
International Integrated Reporting Council (IIRC) (2013). The International (IR) Framework, http://www.theiirc.org/.
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.
Intervención General de la Administración del Estado de España (IGAE) (2011). Indicadores de gestión en el ámbito del sector público.
IFAC (2020). Climate change: relevant ipsasb guidance.
Hossain, M. (2018). “Sustainability reporting by Australian local government authorities”, Local Government Studies, 44, 577-600. https://doi.org/10. 1080/03003930.2018.1471397.
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.
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.
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.
Global Reporting Initiative [gri] (2021). “The gri Standards: a guide for policymakers”. GASB (1994). “Concepts Statement No. 2. Service Efforts and Accomplishments Reporting”.
Global Reporting Initiative [gri] (2005). “Sector Supplement for Public Sector Agencies: Pilot Version 1. 0”, Amsterdam.
Manes-Rossi, F. , Nicolò, G. y Argento, D. (2020). “Non-financial reporting formats in public sector organizations: a structured literature review”, Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639-669, 10.1108/jpbafm- 03-2020-0037.
Montecalvo, M., Farneti, F. y De Villiers, C. (2018). “The potential of integrated reporting to enhance sustainability reporting in the public sector”, Public Money & Management, 38(5), 365-374, 10.1080/09540962.2018.1477675.
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.
Van Helden, J. y Reichard, C. (2018). “Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not”, oecd Journal on Budgeting, 18(1), 89-113, 10.1787/budget-18-5j8l804pq0g8.
Text
http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
http://purl.org/coar/version/c_970fb48d4fbd8a85
info:eu-repo/semantics/publishedVersion
http://purl.org/redcol/resource_type/ART
http://purl.org/coar/resource_type/c_2df8fbb1
http://purl.org/coar/resource_type/c_6501
info:eu-repo/semantics/article
Yusuf, J. E., Jordan, M. M., Neill, K. A. y Hackbart, M. (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.
Van Helden, J. y Reichard, C. (2019). “Making sense of the users of public sector accounting information and their needs”, Journal of Public Budgeting, Accounting & Financial Management, 31(4), 478-495, 10.1108/jpbafm-10-2018-0124.
Organización de Naciones Unidas (2017). Global indicator framework for the Sustainable Development Goals and targets of the 2030 Agenda for Sustainable Development (modified version), https://unstats.un.org/sdgs/indicators/indicators-list/
Montesinos, V. y Brusca, I. (2019). “Non-financial reporting in the public sector: alternatives, trends and opportunities” (“La información no financiera en el sector público: alternativas, tendencias y oportunidades”), Spanish Accounting Review (Revista de Contabilidad), 22(2), 122-128, https://dialnet.unirioja.es/servlet/articulo?codigo=6981563.
Organización de Naciones Unidas (2017). Global indicator framework for the Sustainable Development Goals and targets of the 2030 Agenda for Sustainable Development.
Organización de Naciones Unidas (2015). Transforming Our World: the 2030 Agenda for Sustainable Development: A/res/70/1, United Nations, New York, NY.
u4ssc (2017). “Collection Methodology for Key Performance Indicators for Smart Sustainable Cities”, https://unece.org/dam/hlm/documents/Publications/U4SSCCollectionMethodologyforkpifoSSC-2017.pdf.
Stefanescu, C. A. (2021). “Sustainability reporting in the public realm-trends and patterns in knowledge development”, Sustainability, 13(8), 4128, 10.3390/su13084128.
Shil, N. C. y Chowdhury, A. (2018). “Is Sustainability Reporting in Public Sector a Fashion or Legitimation? An Isomorphic Interpretation”, The cost and management, 46(2), 14-26, https://www. researchgate. net/publication/359378764_Is_Sustainability_Reporting_in_Public_Sector_a_Fashion_or_Legitimation_An_Isomorphic_Interpretation.
Saha, D. y Paterson, R. G. (2008). “Local government efforts to promote the ‘Three Es’ of sustainable development: Survey in medium to large cities in the United States”, Journal of Planning Education and Research, 28(1), 21-37, 10. 1177/0739456X08321803.
Roberts, R. W. (1992). “Determinants of corporate social responsibility disclosure: An application of stakeholder theory”, Accounting, Organizations and Society, 17(6), 595-612, https://doi. org/10. 1016/0361-3682(92)90015-K.
Polzer, T., Grossi, G. y Reichard, C. (2021). “The Harmonization of Public Sector Accounting and Diffusion of ipsas”, Challenges in the Adoption of International Public Sector Accounting Standards. The Experience of the Iberian Peninsula as a Front Runner, 17-34, 10. 1007/978-3-030-63125-3_2.
Niemann, L. y Hoppe, T. (2018). “Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers”, Public Management Review, 20(1), 201-223, 10. 1080/14719037. 2017. 1293149.
Navarro Galera, A., De los Ríos Berjillos, A., Ruiz Lozano, M. y Tirado Valencia, P. (2014). “Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis”, Journal of Cleaner Production, 64, 495-504, https://doi.org/10.1016/j.jclepro.2013.07.038.
Mulholland, E. y Berger, G. (2019). “Budgeting for the sdgs in Europe: Experiences, challenges and needs”, esdn Quarterly Report, 52.
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.
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.
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.
Núm. 31 , Año 2023 : Enero-Junio
https://revistas.uexternado.edu.co/index.php/contad/article/view/8314
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.
Facultad de Contaduría Pública
text/xml
text/html
application/pdf
Artículo de revista
31
http://creativecommons.org/licenses/by-nc-sa/4.0
rendición de cuentas
ODS;
información integrada;
desarrollo sostenible;
administraciones públicas;
Brusca Alijarde, Isabel
Montesinos Julve, Vicente
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.
Español
Apuntes Contables
Vicente Montesinos Julve, Isabel Brusca Alijarde - 2022
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.
CIPFA (2021). “Evolving Climate Accountability: A Global Review of Public Sector Environmental Reporting”.
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.
Carpenter, F. H. y Sharp, F. C. (1992). Popular reporting: local government financial reports to the citizenry, Governmental Accounting Standards Board.
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.
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.
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.
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.
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
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.
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.
Adams, C. A. Druckman, P. B. y Picot, R. C. (2020). Sustainable Development Goals Disclosure (sdgd) Recommendations, IFAC.
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.
Publication
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.
sustainable development
Towards sustainability reporting in the public sector
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.
accountability,
integrated reporting,
public administrations,
SDGS,
Journal article
11
https://doi.org/10.18601/16577175.n31.02
https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13496
https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13495
2022-11-22
10.18601/16577175.n31.02
32
2619-4899
1657-7175
2022-11-22T12:20:23Z
2022-11-22T12:20:23Z
https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13494
institution UNIVERSIDAD EXTERNADO DE COLOMBIA
thumbnail https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png
country_str Colombia
collection Apuntes Contables
title Hacia la divulgación de información de sostenibilidad en el sector público
spellingShingle Hacia la divulgación de información de sostenibilidad en el sector público
Brusca Alijarde, Isabel
Montesinos Julve, Vicente
rendición de cuentas
ODS;
información integrada;
desarrollo sostenible;
administraciones públicas;
sustainable development
accountability,
integrated reporting,
public administrations,
SDGS,
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
title_eng Towards sustainability reporting in the public sector
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.
description_eng 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.
author Brusca Alijarde, Isabel
Montesinos Julve, Vicente
author_facet Brusca Alijarde, Isabel
Montesinos Julve, Vicente
topicspa_str_mv rendición de cuentas
ODS;
información integrada;
desarrollo sostenible;
administraciones públicas;
topic rendición de cuentas
ODS;
información integrada;
desarrollo sostenible;
administraciones públicas;
sustainable development
accountability,
integrated reporting,
public administrations,
SDGS,
topic_facet rendición de cuentas
ODS;
información integrada;
desarrollo sostenible;
administraciones públicas;
sustainable development
accountability,
integrated reporting,
public administrations,
SDGS,
citationissue 31
citationedition Núm. 31 , Año 2023 : Enero-Junio
publisher Facultad de Contaduría Pública
ispartofjournal Apuntes Contables
source https://revistas.uexternado.edu.co/index.php/contad/article/view/8314
language Español
format Article
rights http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
http://creativecommons.org/licenses/by-nc-sa/4.0
Vicente Montesinos Julve, Isabel Brusca Alijarde - 2022
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
references International Public Sector Accounting Standards Board (IPSASB) (2022). Consultation Paper. Advancing Public Sector Sustainability Reporting, IPSASB.
Manes-Rossi, F., Aversano, N. y Polcini, P. T. (2019). “Popular reporting: learning from the US experience”, Journal of Public Budgeting, Accounting & Financial Management, 32(1), 92-113, 10.1108/jpbafm-01-2019-0013.
Manes-Rossi, F. (2019). “New development: alternative reporting formats: a panacea for accountability dilemmas?”, Public Money & Management, 39(7), 528-531, https://doi.org/10.1080/09540962.2019.1578540.
León-Silva, J. M., Dasí-González, R. M. y Montesinos Julve, V. (2022). “Determinants of sustainability information disclosure of local governments in Latin America” (“Determinantes de la divulgación de información sobre sostenibilidad en los gobiernos locales de Latinoamérica”), Spanish Accounting Review (Revista de Contabilidad), 25(2), 244-256, https://dialnet. unirioja. es/servlet/articulo?codigo=8546834.
Lauwo, S. G., Azure, J. D. C. y Hopper, T. (2022). “Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania”, Accounting, Auditing & Accountability Journal, 35(6), 1431-1461, 10.1108/AAAJ-10-2019-4220.
Larrán Jorge, M., Andrades Peña, F. J. y Herrera Madueño, J. (2019). “An analysis of university sustainability reports from the gri database: an examination of influential variables”, Journal of Environmental Planning and Management, 62(6), 1019-1044, 10.1080/09640568.2018.1457952.
Khalid, S., Beattie, C., Sands, J. y Hampson, V. (2019). “Incorporating the environmental dimension into the balanced scorecard: A case study in health care”, Meditari Accountancy Research, 27(4), 652-674, 10.1108/MEDAR-06-2018-0360.
Kaur, A. y Lodhia, S. K. (2019). “Sustainability accounting, accountability and reporting in the public sector: An overview and suggestions for future research”, Meditari Accountancy Research, 27(4), 498-504, 10.1108/medar-08-2019-510.
Johnston, P., Everard, M., Santillo, D. y Robèrt, K. H. (2007). “Reclaiming the definition of sustainability”, Environmental science and pollution research international, 14(1), 60-66, 10.1065/espr2007.01.375.
Isaksson, R. B., Garvare, R. y Johnson, M. (2015). “The crippled bottom line-measuring and managing sustainability”, International Journal of Productivity and Performance Management, 64(3), 334-355, 10.1108/ijppm-09-2014-0139.
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/.
International Public Sector Accounting Standards Board (IPSASB) (2015). Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information.
Mann, B., Lorson, P. C., Oulasvirta, L. y Haustein, E. (2019). “The quest for a primary epsas purpose–insights from literature and conceptual frameworks”, Accounting in Europe, 16(2), 195-218, 10.1080/17449480.2019.1632467.
International Integrated Reporting Council (IIRC) (2021). The International (IR) Framework. https://www.integratedreporting.org/
International Integrated Reporting Council (IIRC) (2013). The International (IR) Framework, http://www.theiirc.org/.
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.
Intervención General de la Administración del Estado de España (IGAE) (2011). Indicadores de gestión en el ámbito del sector público.
IFAC (2020). Climate change: relevant ipsasb guidance.
Hossain, M. (2018). “Sustainability reporting by Australian local government authorities”, Local Government Studies, 44, 577-600. https://doi.org/10. 1080/03003930.2018.1471397.
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.
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.
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.
Global Reporting Initiative [gri] (2021). “The gri Standards: a guide for policymakers”. GASB (1994). “Concepts Statement No. 2. Service Efforts and Accomplishments Reporting”.
Global Reporting Initiative [gri] (2005). “Sector Supplement for Public Sector Agencies: Pilot Version 1. 0”, Amsterdam.
Manes-Rossi, F. , Nicolò, G. y Argento, D. (2020). “Non-financial reporting formats in public sector organizations: a structured literature review”, Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639-669, 10.1108/jpbafm- 03-2020-0037.
Montecalvo, M., Farneti, F. y De Villiers, C. (2018). “The potential of integrated reporting to enhance sustainability reporting in the public sector”, Public Money & Management, 38(5), 365-374, 10.1080/09540962.2018.1477675.
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.
Van Helden, J. y Reichard, C. (2018). “Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not”, oecd Journal on Budgeting, 18(1), 89-113, 10.1787/budget-18-5j8l804pq0g8.
Yusuf, J. E., Jordan, M. M., Neill, K. A. y Hackbart, M. (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.
Van Helden, J. y Reichard, C. (2019). “Making sense of the users of public sector accounting information and their needs”, Journal of Public Budgeting, Accounting & Financial Management, 31(4), 478-495, 10.1108/jpbafm-10-2018-0124.
Organización de Naciones Unidas (2017). Global indicator framework for the Sustainable Development Goals and targets of the 2030 Agenda for Sustainable Development (modified version), https://unstats.un.org/sdgs/indicators/indicators-list/
Montesinos, V. y Brusca, I. (2019). “Non-financial reporting in the public sector: alternatives, trends and opportunities” (“La información no financiera en el sector público: alternativas, tendencias y oportunidades”), Spanish Accounting Review (Revista de Contabilidad), 22(2), 122-128, https://dialnet.unirioja.es/servlet/articulo?codigo=6981563.
Organización de Naciones Unidas (2017). Global indicator framework for the Sustainable Development Goals and targets of the 2030 Agenda for Sustainable Development.
Organización de Naciones Unidas (2015). Transforming Our World: the 2030 Agenda for Sustainable Development: A/res/70/1, United Nations, New York, NY.
u4ssc (2017). “Collection Methodology for Key Performance Indicators for Smart Sustainable Cities”, https://unece.org/dam/hlm/documents/Publications/U4SSCCollectionMethodologyforkpifoSSC-2017.pdf.
Stefanescu, C. A. (2021). “Sustainability reporting in the public realm-trends and patterns in knowledge development”, Sustainability, 13(8), 4128, 10.3390/su13084128.
Shil, N. C. y Chowdhury, A. (2018). “Is Sustainability Reporting in Public Sector a Fashion or Legitimation? An Isomorphic Interpretation”, The cost and management, 46(2), 14-26, https://www. researchgate. net/publication/359378764_Is_Sustainability_Reporting_in_Public_Sector_a_Fashion_or_Legitimation_An_Isomorphic_Interpretation.
Saha, D. y Paterson, R. G. (2008). “Local government efforts to promote the ‘Three Es’ of sustainable development: Survey in medium to large cities in the United States”, Journal of Planning Education and Research, 28(1), 21-37, 10. 1177/0739456X08321803.
Roberts, R. W. (1992). “Determinants of corporate social responsibility disclosure: An application of stakeholder theory”, Accounting, Organizations and Society, 17(6), 595-612, https://doi. org/10. 1016/0361-3682(92)90015-K.
Polzer, T., Grossi, G. y Reichard, C. (2021). “The Harmonization of Public Sector Accounting and Diffusion of ipsas”, Challenges in the Adoption of International Public Sector Accounting Standards. The Experience of the Iberian Peninsula as a Front Runner, 17-34, 10. 1007/978-3-030-63125-3_2.
Niemann, L. y Hoppe, T. (2018). “Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers”, Public Management Review, 20(1), 201-223, 10. 1080/14719037. 2017. 1293149.
Navarro Galera, A., De los Ríos Berjillos, A., Ruiz Lozano, M. y Tirado Valencia, P. (2014). “Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis”, Journal of Cleaner Production, 64, 495-504, https://doi.org/10.1016/j.jclepro.2013.07.038.
Mulholland, E. y Berger, G. (2019). “Budgeting for the sdgs in Europe: Experiences, challenges and needs”, esdn Quarterly Report, 52.
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.
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.
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.
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.
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.
CIPFA (2021). “Evolving Climate Accountability: A Global Review of Public Sector Environmental Reporting”.
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.
Carpenter, F. H. y Sharp, F. C. (1992). Popular reporting: local government financial reports to the citizenry, Governmental Accounting Standards Board.
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.
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.
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.
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.
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.
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.
Adams, C. A. Druckman, P. B. y Picot, R. C. (2020). Sustainable Development Goals Disclosure (sdgd) Recommendations, IFAC.
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.
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.
type_driver info:eu-repo/semantics/article
type_coar http://purl.org/coar/resource_type/c_2df8fbb1
type_version info:eu-repo/semantics/publishedVersion
type_coarversion http://purl.org/coar/version/c_970fb48d4fbd8a85
type_content Text
publishDate 2022-11-22
date_accessioned 2022-11-22T12:20:23Z
date_available 2022-11-22T12:20:23Z
url https://revistas.uexternado.edu.co/index.php/contad/article/view/8314
url_doi https://doi.org/10.18601/16577175.n31.02
issn 1657-7175
eissn 2619-4899
doi 10.18601/16577175.n31.02
citationstartpage 11
citationendpage 32
url4_str_mv https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13496
url3_str_mv https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13495
url2_str_mv https://revistas.uexternado.edu.co/index.php/contad/article/download/8314/13494
_version_ 1797157775384510464

Código QR

Estadísticas y Métricas Alternativas

Títulos similares