La rendición de cuentas y responsabilidad social en los gobiernos centrales: Alianza del Pacífico

  • Jeimi Maribel León Silva Universidad de Medellín
  • Vicente Montesinos Julve Universitat de Valencia
  • Rosa Dasí González Universitat de Valencia
Palabras clave: Alianza del Pacífico, información gubernamental, Responsabilidad Social, rendición de cuentas, gobiernos centrales, información no financiera

Resumen

Este artículo tiene como objetivo describir la información que divulgan los gobiernos centrales de los países de la Alianza del Pacifico (AP), y los roles que estos asumieron en la promoción de la Responsabilidad Social (RS) mediante los informes de rendición de cuentas que fueron presentados por los presidentes de gobierno en el año 2017. El estudio se realizó mediante la técnica de análisis de contenido, utilizando como criterio de clasificación las categorías y los aspectos definidos en las guías para la presentación de informes de sostenibilidad del Global Reporting Initiative (GRI) relacionados con el sector público. Se concluye que los gobiernos centrales divulgan información relacionada con las tres categorías de la RS (económica, social y medioambiental) y han asumido roles de regulador, promotor, colaborador y facilitador para incentivar este tipo de acciones, lo que evidencia que las presiones de los organismos internacionales han influido en las políticas públicas de los países, principalmente en México y Chile.

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Publicado
2021-09-03
Cómo citar
León Silva J. M., Montesinos Julve V., & Dasí González R. (2021). La rendición de cuentas y responsabilidad social en los gobiernos centrales: Alianza del Pacífico. Contaduría Universidad De Antioquia, (79), 79-102. https://doi.org/10.17533/udea.rc.n79a04
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