Results 41 to 50 of about 226,245 (260)

La necesaria identidad de la contabilidad ambiental y social

Contabilidad y Auditoría, 2008
Después de tantos años, la contabilidad, ¿ha seguido un desarrollo concomitante con lo ocurrido en otros conocimientos( científicos y tecnológicos)? Dado el desarrollo de varios segmentos de la contabilidad llegó el momento de ordenar debidamentes ese crecimiento, mediante la fundamentación teórica de expresiones muy difundidas en los últimos tiempos.
Mario Biondi
openalex   +4 more sources

Management Controls for Contributing to the Promotion of Sustainable Development in Public Sector Organizations—Status Quo and Further Research

Sustainable Development, Volume 33, Issue 3, Page 3246-3265, June 2025.
ABSTRACT The public sector plays a crucial role in enabling sustainable development (SD) as a policymaker, regulator, and through its own public sector organizations (PSOs). In addition to nonfinancial reporting on sustainability initiatives, PSOs must implement sustainability management controls (SMCs) to promote SD.
Philumena Bauer, Dorothea Greiling
wiley   +1 more source

Female directorship on boards and corporate sustainability policies: Their effect on sustainable development [PDF]

, 2019
We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility (CSR) policies.
López Zamora, Blanca, Olcina-Sempere, Gustau, Pucheta-Martínez, María Consuelo   +2 more
core   +2 more sources

Contabilidad para la sostenibilidad ambiental y social

Lúmina, 2012
Tradicionalmente, la contabilidad ha sido concebida como una disciplina de carácter económico, limitada a la protección del capital de los inversionistas y como factor determinante para el cálculo de las imposiciones fiscales. La nueva contabilidad, se desarrolla como una ciencia social que evalúa la gestión de la organización en la generación y ...
Eutimio Mejia Soto, Luis Alberto Vargas Marín   +1 more
openaire   +1 more source

Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways

Business Strategy and the Environment, Volume 34, Issue 4, Page 4597-4621, May 2025.
ABSTRACT This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research.
Charl De Villiers, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini   +3 more
wiley   +1 more source

La información contable pública: eje de la gestión estatal [PDF]

, 2013
La contabilidad pública es una aplicación especializada de la contabilidad que, a partir de propósitos específicos, articula diferentes elementos para satisfacer las necesidades de información y control financiero, económico, social y ambiental, propias ...
Gómez Saldarriaga, Diana
core  

Contabilidade Ambiental e Balanço Social

Revista JRG de Estudos Acadêmicos
As questões ambientais sempre receberam destaque no Brasil e no mundo, porém, nas últimas décadas as discussões vêm se afunilando visto a desmistificação voltada aos recursos naturais como um bem infinito e inesgotável. Nessa perspectiva, a contabilidade ambiental volta sua preocupação para o uso racional de tais recursos, apresentando como caminho ...
Maria Eduarda Borges Machado, José Fernando Bezerra Miranda, Beatriz Cilene Mafra Neves Bigeli   +2 more
openaire   +1 more source

Decoupling in Sustainability Reporting: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.
ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

Exploring the role of sustainability reporting strategies in promoting sustainable development in social economy entities: The circular economy as a mediator

Sustainable Development, Volume 33, Issue 2, Page 2902-2925, April 2025.
Abstract This study focused on the relationship between sustainability reporting (SR), the circular economy (CE), and the United Nations' Sustainable Development Goals (SDGs), including an examination of the mediator role of the CE in the SR–SDGs relationship.
Dolores Gallardo‐Vázquez, Inna Choban de Sousa Paiva, Cristina Nuevo‐Gallardo   +2 more
wiley   +1 more source

Contabilidad Social y Gestión en ONGs

Revista Venezolana de Gerencia, 2005
La gestión de las Organizaciones no Gubernamentales (ONGs), debe orientarse al cumplimiento de sus objetivos, para lo cual necesita de información adecuada. La información contable económico financiera que emiten regularmente les resulta insuficiente, precisamente por ser entidades no lucrativas por ende, necesitan de información contable con enfoque ...
Fernández Lorenzo, Liliana E, Geba, Norma E   +1 more
openaire   +4 more sources