Abstract
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen trust. Therefore, this article highlights the different non-financial information alternatives that have emerged in the literature, their practical application in the public sector and the opportunities that these models offer for the future. Specifically, we refer to sustainability reporting, integrated reporting, the non-financial report recently regulated for the business sector and, finally, popular reporting. En los últimos años han irrumpido con fuerza distintos modelos de información no financiera, tanto en el sector privado como en el público, tratando de completar el tradicional informe financiero preparado por empresas y administraciones públicas. El objetivo fundamental de estos modelos ha sido satisfacer el interés del conjunto amplio de los stakeholders, que va más allá de los números recogidos en el balance de situación y la cuenta de resultados. En el caso del sector público, a esto se une el descontento generalizado y la desconfianza de los ciudadanos hacia los políticos y administradores de las instituciones, lo que hace necesario poner el acento en todas aquellas herramientas y estrategias que puedan perfeccionar la transparencia y responsabilidad de las administraciones y reintegrar la confianza de sus administrados. Por ello, en este artículo se ponen de relieve las distintas alternativas de información no financiera que han ido surgiendo en la literatura, su aplicación práctica en el ámbito del sector público y las oportunidades que estos modelos ofrecen para el futuro. En concreto nos referimos a la información sostenible, la información integrada, la información popular y por último, al informe no financiero regulado en nuestra normativa para el sector empresarial.
Highlights
The information contained in the traditional annual reports, mainly of a financial nature, has proved insufficient to meet the needs of the different interest groups, and reports on social responsibility, corporate governance and sustainability have emerged as a fundamental complement to financial reporting
In the area of local entities, we have only found the integrated report of the cities of Warsaw, in Poland, Sasso Marconi in Italy, and Instanbul Distric of Kadköy in Turkey
There is a great awareness of the importance of reporting on social and environmental aspects by the administrations, and some of them already use the web to disclose them
Summary
The information contained in the traditional annual reports, mainly of a financial nature, has proved insufficient to meet the needs of the different interest groups, and reports on social responsibility, corporate governance and sustainability have emerged as a fundamental complement to financial reporting. There are few entities in the non-business public sector that have had an initiative to implement an integrated report This may be a future challenge for public administrations, both in the national and international context. Citizens have lost trust in their governments and the latter need to increase their reliability These circumstances show that public administrations can benefit from any initiative with accountability objectives, among which would be the preparation and dissemination of non-financial information. In Spain, the General Public Sector Accounting Plan requires public administrations, and in particular all local governments with more than 50,000 inhabitants, to publish indicators of economy, efficiency and efficiency in the provision of services, in the notes to the financial statements These indicators are part of the non-financial information. Australia and New Zealand are the countries in report is the Government of La Rioja for 2018, its
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