Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
Categories for the analysis of the environmental dimension in organizational accounting
Barra lateral del artículo
PDF (PRE PRINT)
FLIP
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Atribución-NoComercial - 4.0 Internacional (CC BY-NC-SA 4.0)
Contenido principal del artículo
Resumen
En un contexto global donde la sostenibilidad es crucial, la contabilidad ambiental emerge como esencial para la gestión responsable de recursos y la mitigación de impactos ecológicos. Este documento analiza la importancia de la contabilidad ambiental, explorando su evolución histórica y conceptual, identificando barreras y beneficios de su implementación, y proponiendo estrategias para su integración en la gestión empresarial. Los resultados se basan en una revisión exhaustiva de la literatura, destacando la necesidad de una estructura teórica sólida y la capacitación adecuada para promover prácticas sostenibles.
Palabras clave:
Descargas
Detalles del artículo
Referencias (VER)
Adams, C. A. (2004). The ethical, social and environmental reporting‐performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. https://doi.org/10.1108/09513570410567791
Adams, C. A., & McNicholas, P. (2007). Making a difference: Sustainability reporting, accountability and organisational change. Accounting, Auditing & Accountability Journal, 20(3), 382-402. https://doi.org/10.1108/09513570710748553
Akpan, J. U., & Oluwagbade, O. I. (2023). Social and Environmental Responsibility in Accounting: Beyond Financial Metrics. International Journal of Social Sciences and Management Research, 9(9), 163-188. https://doi.org/10.56201/ijssmr.v9.no9.2023.pg163.188
Araújo Vila, N., Fraiz Brea, J. A. y Cardoso, L. (2019). Evolución y estado de la investigación en contabilidad ambiental. Contabilidad y Negocios, 14(28), 36-53. https://www.redalyc.org/journal/2816/281666566004/html/
Bearman, M., & Dawson, P. (2013). Qualitative synthesis and systematic review in health professions education. Medical Education, 47(3), 252-260. https://doi.org/10.1111/medu.12092
Bebbington, J., & Gray, R. H. (1993). Corporate accountability and the physical environment: Social responsibility and accounting beyond profit. Business Strategy and the Environment, 2(2), 1-11. https://doi.org/10.1002/bse.3280020201
Bebbington, J., & Gray, R. H. (2001). An Account of Sustainability: Failure, Success and a Reconceptualization. Critical Perspectives on Accounting, 12(5), 557-587. https://doi.org/10.1006/cpac.2000.0450
Bebbington, J., Gray, R. H., Thomson, I., & Walters, D. (1994). Accountants’ Attitudes and Environmentally-sensitive Accounting. Accounting and Business Research, 24(94), 109-120. https://doi.org/10.1080/00014788.1994.9729470
Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361. https://doi.org/10.1108/09513570810863932
Bebbington, J., & Pollard, D. (2022). ESG and sustainability – different but related ideas. Lancaster University. https://www.lancaster.ac.uk/pentland/news-and-events/blog/esg-and-sustainability-different-but-related-ideas
Bennett, M., & James, P. (1998). The Green Bottom Line. Environmental Accounting for Management: Current Practice and Future Trends. (1st Ed). Routledge.
Bernal Montero, M. L., & Santos Betancur, E. (2018). Una mirada a la contabilidad ambiental. Postulados y retos. Contaduria Universidad de Antioquia, 73, 199-212. https://doi.org/10.17533/udea.rc.n73a08
Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036-1071. https://doi.org/10.1108/AAAJ-04-2012-00998
Boyd, J., & Banzhaf, S. (2007). What are ecosystem services? The need for standardized environmental accounting units. Ecological Economics, 63(2), 616-626. https://doi.org/10.1016/j.ecolecon.2007.01.002
Brunnermeier, S. B., & Cohen, M. A. (2003). Determinants of environmental innovation in US manufacturing industries. Journal of Environmental Economics and Management, 45(2), 278-293. https://doi.org/10.1016/S0095-0696(02)00058-X
Buhr, N. (2002). A structuration view on the initiation of environmental reports. Critical Perspectives on Accounting, 13(1), 17-38. https://doi.org/10.1006/cpac.2000.0441
Burritt, R. L., Hahn, T., & Schaltegger, St. (2002). Towards a Comprehensive Framework for Environmental Management Accounting—Links Between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review, 12(27), 39-50. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
Chetwynd, E. (2022). Critical Analysis of Reliability and Validity in Literature Reviews. Journal of Human Lactation, 38(3), 392-396. https://doi.org/10.1177/08903344221100201
Chicaíza-Becerra, L. A., Riaño Casallas, M. I., Rojas-Berrio, S. P., & Garzón Santos, C. (2017). Revisión sistemática de literatura en Administración. (No. 3011931). Facultad de Ciencias Económicas. Centro de Investigaciones para el Desarrollo - CID. https://doi.org/10.2139/ssrn.3011931
Churchman, C. W. (1971). On the Facility, Felicity, and Morality of Measuring Social Change. The Accounting Review, 46(1), 30-35.
Companies Act 2006. . (2006). Chapter 46. legislation.gov.uk. https://www.legislation.gov.uk/ukpga/2006/46/enacted
Costa, L. A. F. da, Prazeres, K. L. Á. dos, Prazeres, P. J. Á. dos, & Torres, R. A. da S. (2022). Environmental accounting concepts and their relation to the sustainability paradigm. In A. B. Façanha de Negreiros (Ed.), Themes focused on interdisciplinarity and sustainable development worldwide (First ed., Vol. 1). Seven Editora.
Decreto 3930.. (2010, 25 de octubre). Presidencia de la República de Colombia. Diario Oficial 47837. https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=40620
Deegan, C. (2002). Introduction: The legitimising effect of socialand environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
Dettori, J. R., & Norvell, D. C. (2018). The Anatomy of Data. Global Spine Journal, 8(3), 311-313. https://doi.org/10.1177/2192568217746998
Echeverry Villa, E., Moná Ciro, A. S. y Rivillas Correa, F. (2009). Hacia la construccion de una contabilidad ambiental para Colombia: Un estudio comparativo a partir del caso español. Trabajos de Grado Contaduría UdeA, 3(1).
Ekawarti, Y., Endarwati, E. T., & Hermawati, L. (2023). Does environmental accounting as a form of corporate tranparancy is a running an environment-based business. AKSELERASI: Jurnal Ilmiah Nasional, 5(3), Article 3. https://doi.org/10.54783/jin.v5i3.766
Eloundou, T., Manning, S., Mishkin, P., & Rock, D. (2023). GPTs are GPTs: An Early Look at the Labor Market Impact Potential of Large Language Models (No. arXiv:2303.10130). arXiv. https://doi.org/10.48550/arXiv.2303.10130
Fronti-de García, L. y Suarez-Kimura, E. B. (2022). Evolución de la Contabilidad Ambiental en el último cuarto de siglo. Contaduría Universidad de Antioquia, 81, 187-209. https://doi.org/10.17533/udea.rc.n81a08
García Molina, M. y Chicaíza-Becerra, L. (2011, 21 de febrero). Guía de fuentes para la investigación en Ciencias Económicas. Facultad de Ciencias Económicas. Centro de Investigaciones para el Desarrollo - CID. http://dx.doi.org/10.2139/ssrn.1766062
Geba, N. B., Bifaretti, M. C. y Pascuzzi Rey, A. V. (2021). Un plan de cuentas social y ambiental no financiero y los principios del Pacto Global de Naciones Unidas. Revista Activos, 19(1), 68-111. https://doi.org/10.15332/25005278.6682
Giner, B., & Luque-Vílchez, M. (2022). A commentary on the “new” institutional actors in sustainability reporting standard-setting: A European perspective. Sustainability Accounting, Management and Policy Journal, 13(6), 1284-1309. https://doi.org/10.1108/SAMPJ-06-2021-0222
González Furnieles, G. (2015). Sistema de contabilidad ambiental en Colombia: Perspectiva comparada [Trabajo de Grado]. Universidad de La Salle. https://ciencia.lasalle.edu.co/contaduria_publica/100
González González, M., Ortiz Vaca, Y. C. y Sanabria Blanco, N. P. (2014). La contabilidad ambiental en las normas internacionales de información financiera. [Trabajo de grado]. Universidad Cooperativa de Colombia]. https://hdl.handle.net/20.500.12494/16877
Gray, R. H. (2000). Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment. International Journal of Auditing, 4(3), 247-268. https://doi.org/10.1111/1099-1123.00316
Gray, R. H. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting, Auditing & Accountability Journal, 19(6), 793-819. https://doi.org/10.1108/09513570610709872
Gray, R. H., Bebbington, J., & Walters, D. (1993). Accounting for the Environment. Chartered Association of Certified Accountants.
Gray, R. H., Bebbington, J., & Walters, D. (2006). Contabilidad y Auditoría Ambiental (S. A. Mantilla, Trad.). ECOE Ediciones.
Gray, R. H., Owen, D. L., & Adams, C. A. (2003). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. Hakuto-shobo Publishing Company. https://durham-repository.worktribe.com/output/1123410
Gray, R. H., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Englewood Cliffs, NJ; London: Prentice-Hall International. https://cir.nii.ac.jp/crid/1130282269115998336
Gray, R. H., Walters, D., Bebbington, J., & Thompson, I. (1995). The Greening of Enterprise: An Exploration of the (NON) Role of Environmental Accounting and Environmental Accountants in Organizational Change. Critical Perspectives on Accounting, 6(3), 211-239. https://doi.org/10.1006/cpac.1995.1021
Henri, J.-F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80. https://doi.org/10.1016/j.aos.2009.02.001
HM Government. (2019). Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance. Crown. https://assets.publishing.service.gov.uk/media/5de6acc4e5274a65dc12a33a/Env-reporting-guidance_inc_SECR_31March.pdf
Hopwood, A. G. (2009). Accounting and the environment. Accounting, Organizations and Society, 34(3), 433-439. https://doi.org/10.1016/j.aos.2009.03.002
Krishna, S. H., Pattnaik, M., Patil, A., Rao, K. T. V., Muda, I., & Saravanan, S. (2022). Artificial Intelligence Influence on Accounting Methods. 2022 5th International Conference on Contemporary Computing and Informatics, (IC3I), 2120-2125. https://doi.org/10.1109/IC3I56241.2022.10073067
Larrinaga, C. (2021). Contabilidad ambiental y gobernanza de la sostenibilidad en el siglo XXI. En Manual de contabilidad ambiental de Routledge. https://www.taylorfrancis.com/chapters/edit/10.4324/9780367152369-7/environmental-accounting-21st-century-sustainability-governance-carlos-larrinaga
Larrinaga, C., Carrasco, F., Correa, C., Llena, F., & Moneva, J. (2002). Accountability and accounting regulation: The case of the Spanish environmental disclosure standard. European Accounting Review, 11(4), 723-740. https://doi.org/10.1080/0963818022000001000
Larrinaga-Gonzalez, C., & Bebbington, J. (2001). Accounting change or institutional appropriation?—A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269-292. https://doi.org/10.1006/cpac.2000.0433
Ley 11 de 2018. (2018, 29 de diciembre). BOE. No. 314.. https://www.boe.es/buscar/doc.php?id=BOE-A-2018-17989
Ley 99 de 1993. (1993). Congreso de Colombia. Diario Oficial No. 41146. http://www.secretariasenado.gov.co/senado/basedoc/ley_0099_1993.html
Londoño-Cardozo, J., & Pineda-Henao, E. F. (2024). Methodological construction for the analysis of social phenomena: Case of entrepreneurial decisions in university students. Entramado, 20(2), e10566. https://doi.org/10.18041/1900-3803/entramado.2.10566
Mathews, M. R. (1993). Socially responsible accounting. (No Title). https://cir.nii.ac.jp/crid/1130282271830499840
Mathews, M. R. (1995). Social and environmental accounting: A practical demonstration of ethical concern? Journal of Business Ethics, 14(8), 663-671. https://doi.org/10.1007/BF00871347
Mathews, M. R., & Perera, M. H. B. (1996). Accounting theory & development. (3rd ed.). https://catalogue.nla.gov.au/catalog/2452172
Milne, M. J., & Gray, R. H. (2013). W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting. Journal of Business Ethics, 118(1), 13-29. https://doi.org/10.1007/s10551-012-1543-8
Mobley, S. C. (1970). The Challenges of Socio-Economic Accounting. The Accounting Review, 45(4), 762-768.
Monfreda, C., Wackernagel, M., & Deumling, D. (2004). Establishing national natural capital accounts based on detailed Ecological Footprint and biological capacity assessments. Land Use Policy, 21(3), 231-246. https://doi.org/10.1016/j.landusepol.2003.10.009
Moreira da Silva, C. R., Vasconcelos Ramalho Lima, D. S., dos Santos, S. M., Cabral, A. C. de A., & Monteiro Pessoa, M. N. (2017). Contabilidade Socioambiental: Mapeamento Da Produção Científica Em Periódicos Da Base Spell. Revista Metropolitana de Sustentabilidade, 7(3), 83-101.
Naciones Unidas. (2021). Objetivos de Desarrollo Sostenible. Naciones Unidas. https://www.un.org/sustainabledevelopment/es/objetivos-de-desarrollo-sostenible/
O’Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: An Irish story. Accounting, Auditing & Accountability Journal, 15(3), 406-436. https://doi.org/10.1108/09513570210435898
O’Dwyer, B. (2003). Conceptions of corporate social responsibility: The nature of managerial capture. Accounting, Auditing & Accountability Journal, 16(4), 523-557. https://doi.org/10.1108/09513570310492290
Oprea, O., Hoinaru, R., Păcuraru-Ionescu, C.-P., & Neamţu, D. (2022). Accounting for the future: Practice, Artificial Intelligence and regulation. Proceedings of the International Conference on Business Excellence, 16(1), 817-826. https://doi.org/10.2478/picbe-2022-0076
Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal, 21(2), 240-267. https://doi.org/10.1108/09513570810854428
Owen, D., Gray, R. H., & Bebbington, J. (1997). Green Accounting: Cosmetic Irrelevance or Radical Agenda for Change? Asia-Pacific Journal of Accounting, 4(2), 175-198. https://doi.org/10.1080/10293574.1997.10510519
Owen, D. L., Swift, T., & Hunt, K. (2001). Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting. Accounting Forum, 25(3), 264-282. https://doi.org/10.1111/1467-6303.00066
Perego, P. (2009). Causes and Consequences of Choosing Different Assurance Providers: An International Study of Sustainability Reporting. International Journal of Management, 26(3), 412-425.
Pertsova, C. C. (2007). Ecological Economics Research Trends. Nova Publishers.
Pradhan, C. S. K. (2022). Artificial Intelligence and Probable Future of Accountants. The Management Accountant Journal, 25-27. https://doi.org/10.33516/maj.v57i12.25-27p
PubGenius Inc. (2024). SciSpace- Auto-format your paper to any journal in a click. https://typeset.io/t/about/
Quintal, R. S., Siqueira Silva, J., Miranda de Freitas, T., Coelho Fagundes, J., Scheidegger Ferreira, A., Cantisano dos Santos e Silva Riscado Terra, B. R., & Vieira Lima, Á. (2013). A Inserção Da Contabilidade Ambiental No Contexto Universitário Brasileiro De Ciência, Tecnologia E Inovação. Revista em Agronegócio e Meio Ambiente, 6(3), 533-551.
Rao, S., & Moon, K. (2021). Literature Search for Systematic Reviews. En S. Patole (Ed.), Principles and Practice of Systematic Reviews and Meta-Analysis (pp. 11-31). Springer International Publishing. https://doi.org/10.1007/978-3-030-71921-0_2
Sánchez, J., León, M., Samaniego, J., & Sunkel, O. (2019). Recursos naturales, medio ambiente y sostenibilidad. 70 años de pensamiento de la CEPAL. (Primera ed.). Naciones Unidas.
Schaltegger, S., Bennett, M., & Burritt, R. (2006). Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction. In S. Schaltegger, M. Bennett, & R. Burritt (Eds.), Sustainability Accounting and Reporting (pp. 1-33). Springer Netherlands. https://doi.org/10.1007/978-1-4020-4974-3_1
Schaltegger, S., & Burritt, R. (2018). Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations. Journal of Business Ethics, 147(2), 241-259. https://doi.org/10.1007/s10551-015-2938-0
Schaltegger, S., & Burritt, R. L. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45(4), 375-384. https://doi.org/10.1016/j.jwb.2009.08.002
Seers, K. (2012). What is a qualitative synthesis? Evidence-Based Nursing, 15(4), 101-101. https://doi.org/10.1136/ebnurs-2012-100977
South African Government. (2008). Companies Act 71. https://www.gov.za/documents/companies-act
Spence, L. J., & Rinaldi, L. (2014). Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain. Accounting, Organizations and Society, 39(6), 433-452. https://doi.org/10.1016/j.aos.2012.03.003
Tello-Castrillón, C. (2018). Relación entre el Gobierno Corporativo y la Responsabilidad Social Organizacional: Estudio de caso en una empresa multilatina colombiana, Carvajal S.A . [Tesis Doctoral]. Universidad Nacional de Colombia sede Manizales. http://bdigital.unal.edu.co/65743/1/16774542.2018.pdf
Tello-Castrillón, C. (2021a). Corporate Governance and Organizational Social Responsibility: Discussion about the Multilatinas case. Cuadernos de Administración, 37(71), 13. https://doi.org/10.25100/cdea.v37i71.10975
Tello-Castrillón, C. (2021b). Discusión sobre la relación entre aspectos políticos del gobierno corporativo y la responsabilidad social organizacional en las multilatinas. (Primera ed.). Universidad del Valle.
Tello-Castrillón, C., & Londoño-Cardozo, J. (2020). Responsabilidad Social Organizacional, definiciones y aplicación. En C. Tello-Castrillón, E. F. Pineda-Henao, & J. Londoño-Cardozo (Eds.), La construcción organizacional de la Responsabilidad Social: Fundamentos teóricos y casos de estudio (Primera ed., pp. 75-113). Universidad Nacional de Colombia.
The Global Compact. (2000, julio 26). Los diez principios del Pacto Global. United Nations. http://www.pactoglobal.uy/index.php/pacto-global/10-principios
Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8(1), 45. https://doi.org/10.1186/1471-2288-8-45
Tilt, C. A. (2016). Corporate social responsibility research: The importance of context. International Journal of Corporate Social Responsibility, 1(1), 2. https://doi.org/10.1186/s40991-016-0003-7
Ullua, A. (2002). Pensando verde: El surgimiento y desarrollo de la conciencia ambiental global. En G. Palacio & A. Ulloa (Eds.), Repensando la naturaleza. Encuentros y desencuentros disciplinarios en torno a lo ambiental (Primera ed., pp. 205-226). Universidad Nacional de Colombia - Sede Leticia.
Unerman, J. (2021). The accounting profession’s environmental accounting and reporting thought leadership. En J. Bebbington, C. Larrinaga, B. O’Dwyer, & I. Thomson (Eds.), Routledge Handbook of Environmental Accounting (1st Edition, pp. 65-77). Routledge.
Vrabel, M. (2015). Preferred Reporting Items for Systematic Reviews and Meta-Analyses. Number 5 / September 2015, 42(5), 552-554. https://doi.org/10.1188/15.ONF.552-554
Wood, C. (2013). Environmental Impact Assessment: A Comparative Review. (2a ed.). Routledge. https://doi.org/10.4324/9781315838953
