Componentes para analizar los resultados de una contabilidad ambiental

Somer Garrido Díaz
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Somer Garrido Díaz: Investigador independiente. Lara, República Bolivariana de Venezuela.

Proyecciones, IIEC, Univeridad Nacional de La Plata., 2019, issue 13, 73-101

Abstract: The tenacious threat to health, quality of life and desire because the environment is protected in the long term, makes collective social action constant, which requires governments to act quickly against scourges. Productive, industrial and commercial sectors, multidisciplinary teams between scientists and technicians work based on a progressive awareness to combine ecology, biology, economics, accounting, sociology, architecture, law and many other disciplines and thus get involved in the protection and stability of the planet's environment.It is a urgent desire in which we all require responses to so many environmental requirements, to reduce the friction and tension generated by the concern, so, especially auditors, accountants and, social, financial and environmental information reviewers, use any methodological means to capture, evaluate and interpret and then professionally disseminate the appropriate environmental socio-economic information.Based on the exposed, in this paper three components are studied to analyze the results of an Environmental Accounting: The REA Financial Information System (Resources, Events and Agents) because it handles the accounting data in a binding manner, by events; the GRI Guidelines implemented by the Global Reporting Initiative and the International Financial Reporting Standards IFRS. It is a study to follow to shape a methodology, so that, immediately, based on the findings, the policies and strategies are defined so that the organizations reorient and / or define their environmental issues and the interested parties make the pertinent decisions to better convenience.A methodology for research and reporting is developed when studying the environmental component of any entity, a methodological development is carried out, conclusions and proposals are provided. It is concluded that although the information studied comes from the REA Financial Information System, studying the GRI Guidelines of the Global Reporting Initiative helps the professional, the researcher, auditor, environmental reviewer to acquire and complement their knowledge together with the third component of this work as are the International Financial Reporting Standards whose Conceptual Framework clears the viability for environmental matters.

Keywords: Environmental Accounting; Methodology; SIF REA; GRI guidelines; IFRS. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:lap:proyec:7

DOI: 10.24215/26185474e006

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