La divulgación de información de la Agenda 2030 desde una perspectiva local: un análisis de los informes de rendición de cuentas en los gobiernos locales de Colombia

Autores/as

DOI:

https://doi.org/10.17533/udea.rc.n85a04

Palabras clave:

Agenda 2030, divulgación, gobiernos locales, teoría institucional, desarrollo sostenible, ODS, rendición de cuentas

Resumen

La implementación de la Agenda 2030 ha presentado retos importantes para cumplir los Objetivos de Desarrollo Sostenible (ODS), lo cual ha requerido del compromiso de los gobiernos locales (GL). El propósito de este artículo es describir la divulgación de la información asociada con la Agenda 2030 en los informes de rendición de cuentas de los GL más grandes de Colombia durante los periodos 2012-2015 y 2016-2019, desde la perspectiva de la Teoría Institucional. Para ello, se empleó la metodología de análisis de contenido en los informes de rendición de cuentas de los GL de Bogotá, Medellín, Cali y Barranquilla, utilizando la herramienta Escáner 2030. Los resultados evidencian que los asuntos asociados con la Agenda 2030 se han incorporado en los informes de rendición de cuentas en los periodos analizados destacando la importancia del Desarrollo Sostenible en las agendas públicas de los GL.

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2024-10-17

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León Silva, J. M., & Arias Triana, A. (2024). La divulgación de información de la Agenda 2030 desde una perspectiva local: un análisis de los informes de rendición de cuentas en los gobiernos locales de Colombia. Contaduría Universidad De Antioquia, (85), 77–104. https://doi.org/10.17533/udea.rc.n85a04

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