Información integrada y contabilización del capital natural
In this paper we focus on recently published papers which, within the Accounting boundaries, are related to sustainability paradigm. We refer to the released in December 2013 by IIRC and to a newly by CIMA et al. (2014) published report. Both papers highlight the fact that value creation should be i...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2014
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/650 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=650_oai |
| Aporte de: |
| Sumario: | In this paper we focus on recently published papers which, within the Accounting boundaries, are related to sustainability paradigm. We refer to the released in December 2013 by IIRC and to a newly by CIMA et al. (2014) published report. Both papers highlight the fact that value creation should be integrated into the business strategy and revealed through monetary and nonmonetary metrics, as well. |
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