Voluntary National Reports: a look at sustainability information in the colombian public sector ; Los Reportes Nacionales Voluntarios: Una mirada a la información de sostenibilidad del sector público colombiano ; Os Relatórios Nacionais Voluntários: uma análise das informações sobre sustentabilidade do setor público colombiano

Voluntary National Reviews (VNRs) are the first type of public sector accounting reports on sustainability to report on progress toward the Sustainable Development Goals (SDGs). These reports are submitted to the United Nations High-Level Political Forum. In Colombia, the SDG commission coordinates the implementation of public policies on SDGs and prepares the VNRs on the country's situation. However, academic literature has identified gaps in social and environmental information in the public sector and calls for further research. Therefore, the objective of this article is to critically analyze the discourse presented in Colombia's NVRs to identify the rhetorical and persuasive strategies that legitimize the national government's management in the face of limited progress on the SDGs. The methodology is qualitative, using critical discourse analysis (CDA) as a technique; the results are also triangulated with semi-structured interviews with key actors. The results establish that RNVs are political, discursive, and persuasive instruments that seek to silence the country's socio-environmental problems, legitimizing the role of the government through the information it makes visible and hides from international organizations. Finally, the limitations of this work correspond to access to interviews with RNV preparers in Colombia. ; Los Reportes Nacionales Voluntarios (RNV) son el primer tipo de informes contables del sector público en materia de sostenibilidad para dar cuenta del avance en los Objetivos de Desarrollo Sostenible (ODS). Estos informes son presentados al Foro Político de Alto Nivel de Naciones Unidas. En Colombia, la comisión ODS coordina la implementación de las políticas públicas sobre ODS y elabora los RNV sobre la situación del país. Sin embargo, la literatura académica ha identificado vacíos en la información social y ambiental del sector público y exhorta al desarrollo de más investigación. Por ello, el objetivo de este artículo es analizar críticamente el discurso presentado en los RNV de ...