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Elyrouse Cavalcante de Oliveira Bellini https://orcid.org/0000-0002-1704-1859

Raimundo Nonato Rodrigues http://orcid.org/0000-0003-0505-4369

Umbelina Cravo Teixeira Lagioia https://orcid.org/0000-0001-8422-7808

Resumen

Este estudio tiene como objetivo analizar la adherencia y los patrones de divulgación de las instituciones públicas y estatales del sector agencia pública, en los informes de sostenibilidad de la Global Reporting Initiative (GRI). El estudio cubre el período de 2011 a 2017, en una muestra compuesta por 177 agencias públicas. Los resultados demuestran que hay una evolución en la publicación de informes de sostenibilidad por parte de las agencias públicas analizadas. Sin embargo, éstas sólo representan el 1,8% del total de todas las organizaciones. Además, una gran parte de las publicaciones no corresponde a la categoría de informes integrados, no hizo el servicio de aseguramiento externo, ni utilizó contribuciones formalizadas ni retroalimentación por un panel de interesados o expertos. Estas características tienden a dar como resultado la publicación de informes con baja calidad y confiabilidad.

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Keywords

Sector público, divulgación, GRI, informes de sostenibilidad

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Cómo citar
de Oliveira Bellini, E., Nonato Rodrigues, R., & Teixeira Lagioia, U. (2019). La In(sostenibilidad) del Sector Público: un estudio de la adherencia y de los patrones de divulgación de los informes de sostenibilidad por la GRI de las Instituciones Públicas y Estatales del Sector Agencia Pública. Cuadernos De Contabilidad, 20(49), 1-28. https://doi.org/10.11144/Javeriana.cc20-49.psss
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