Estado del arte de la aplicación de las normas GTC-ISO 26000, GTC-ISO 18091 y los Objetivos de Desarrollo Sostenible (ODS) en los gobiernos locales

Abstract

Entities worldwide have been immersed in negative factors in their economic, administrative, production, and financial operations due to the poor execution of their tasks, procedures, and controls to each of these, leading to the search for alternatives that mitigate the impact in the short term, medium and long term that meet the demands of the current market without exposing the skills of future gener-ations, guaranteeing a competitive advantage in favor of the strategic achievement proposed in the 2030 Agenda by the UN General Assembly (UN, 2021).This research article presents as its object, the design of the state of the art of the applicability of ISO 26000, GTC-ISO 18091 standards, and the Sustainable Development Goals (SDG) at the national and international level, which will allow determining the structural characteristics, its use, differ-ences, similarities, and its main advantages that local governments can afford to generate against an efficient implementation, addressing the main and potential problems, to this end, to improve the business in its various categories.For the documentary execution of the state of the art, a qualitative documentary methodology of a descriptive nature was used, oriented to the search, compilation, observation, criticism, and inter-pretation of primary and secondary sources, which are based on a literature review related to the application of the standards. ISO 26000, ISO 18091 in local governments, and that the exploration of sustainable development objectives was carried out similarly, addressing economic, environ-mental, and social aspects.The results of the information analysis reflected that ISO standards allow local governments to func-tion optimally, ensuring products and/or services with the highest quality models, satisfying the needs and expectations demanded by consumers and/or end customers, which will help meet the sustainable development goals (SDGs).