Assessment of Colombia's Readiness to Achieve the Sustainable Development Goals: An Accounting Approach

Abstract

This article analyzes Colombia's preparedness to achieve the United Nations' Sustainable Development Goals (SDGs), established as part of the 2015 Paris Agreement. The SDGs include 17 goals that encompass social, economic, and environmental dimensions, aimed at eradicating poverty, protecting the planet, and ensuring prosperity for all by 2030. This analysis evaluates Colombia's progress in key areas such as poverty reduction, quality education, climate action, and the promotion of renewable energy, highlighting both achievements and ongoing challenges.

Sustainable accounting emerges as a crucial tool for measuring and managing the impact of public policies and business practices in achieving the SDGs. Through a methodology based on the review of national indicators and case studies, the article highlights financial and accounting strategies that can facilitate the fulfillment of these goals, such as the adoption of international standards and the promotion of tax incentives for sustainable projects.

The article concludes that, although Colombia has made significant progress, there are still important challenges, particularly in education quality and equitable resource distribution. Achieving the SDGs requires greater integration of sustainable accounting in businesses and continuous collaboration between the public and private sectors.