Biodiversidad y contabilidad: Metodología composicional en el análisis contable del sector apícola

Núria Arimany-Serrat and Germà Coenders

Economia Agraria y Recursos Naturales, 2025, vol. 25, issue 01

Abstract: [ES] El declive de los polinizadores afecta la biodiversidad y la seguridad alimentaria, y preservar el sector apícola deriva del nuevo pacto por los polinizadores de la Comisión Europea de 2023. La salud de las abejas condiciona la salud financiera del sector y presentamos su diagnóstico entre 2016 y 2021 para ayudar a tomar decisiones empresariales. Empleamos análisis de datos composicionales por sus ventajas en análisis de estados contables, con medias geométricas de las ratios y análisis clúster para identificar los grupos de empresas más amenazadas. El mayor problema es el margen negativo, aunque se identifiquen dos clústeres con valores positivos. [EN] The decline of pollinators affects biodiversity and food security, and preserving the beekeeping industry derives from the European Commission “new deal for pollinators, 2023”. The health of bees conditions the financial health of said industry and we present its diagnosis from 2016 to 2021 to help make appropriate managerial decisions. We use compositional data analysis due to its advantages in the analysis of accounting statements, with geometric ratio means and cluster analysis to identify the groups of threatened companies. Negative margins are the main threat, although we find two clusters with positive figures.

Keywords: Agricultural; Finance (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ags:earnsa:358846

DOI: 10.22004/ag.econ.358846

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