A prestação de contas e responsabilidade social nos governos centrais: Aliança do Pacífico
DOI:
https://doi.org/10.17533/udea.rc.n79a04Palavras-chave:
Aliança do Pacífico, informação governamental, Responsabilidade Social, Prestação de contas, governos centrais, informação não financeiraResumo
Este artigo tem como intuito descrever a informação que divulgam os governos centrais dos países da Aliança do Pacífico (AP), e os papéis que estes assumiram na promoção da Responsabilidade Social (RS) mediante os relatórios de prestação de contas que foram apresentados pelos presidentes de governo no ano 2017. O estudo foi realizado mediante a técnica de análise de conteúdo, utilizando como critério de classificação as categorias e os aspectos definidos nas guias para a apresentação de relatórios de sustentabilidade do Global Reporting Initiative (GRI) relacionados com o setor público. Conclui-se que os governos centrais divulgam informação relacionada com as três categorias da RS (econômicas, social e do meio ambiente) e tem assumido papéis de regulador, promotor, colaborador e facilitador para incentivar este tipo de ações, o que evidencia que as pressões dos organismos internacionais tem influenciado nas políticas públicas dos países, principalmente no México e no Chile.
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