¿Cómo contabilizar el impacto ambiental de las empresas? El caso de las emisiones de gases de efecto invernadero

Autores/as

  • Silvia Ayuso Siart Universidad Pompeu Fabra

DOI:

https://doi.org/10.17561/ree.v2020n2.6

Palabras clave:

contabilidad social, valor social, stakeholders, medio ambiente, cambio climático

Resumen

El objetivo del presente trabajo es analizar cómo valorar el impacto ambiental de las empresas desde una perspectiva de contabilidad social. El estudio teórico contribuye a la literatura sobre contabilidad social y medioambiental y aporta una orientación práctica sobre cómo contabilizar el impacto ambiental de las organizaciones. Tras reflexionar si el medio ambiente puede ser considerado un grupo de interés y cómo se plantea el análisis del valor ambiental creado o destruido, el trabajo se limita al caso de las emisiones de gases de efecto invernadero, principal fuente del cambio climático, y por lo tanto uno de los grandes desafíos ambientales a los que se enfrenta nuestra sociedad. En concreto, se analiza la cuantificación y valoración de las emisiones de gases de efecto invernadero mediante diferentes modelos disponibles para asignar un valor monetario, desde precios de mercado a costes de mitigación o costes sociales. El trabajo concluye que la valoración monetaria del impacto ambiental puede integrarse en la contabilidad social, siempre y cuando se considere toda la cadena de valor y los costes (o beneficios) para la sociedad. La contabilización del valor ambiental de las empresas puede ayudar a transformar la contabilidad financiera convencional y mejorar la toma de decisiones interna de las empresas de acuerdo con principios de ética y sostenibilidad.

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Publicado

2020-12-22

Cómo citar

Ayuso Siart, S. (2020). ¿Cómo contabilizar el impacto ambiental de las empresas? El caso de las emisiones de gases de efecto invernadero. Revista De Estudios Empresariales. Segunda Época, (2), 94–111. https://doi.org/10.17561/ree.v2020n2.6