Evolución de la contabilidad social y medioambiental: reflexiones sobre el papel constitutivo de la contabilidad

Autores/as

DOI:

https://doi.org/10.17533/udea.rc.n81a07

Palabras clave:

contabilidad social y medioambiental, sostenibilidad, construcción social, performatividad

Resumen

Este trabajo es una reflexión del papel constitutivo de la contabilidad como germen del proyecto de contabilidad social y medioambiental en un intento de evaluar y extender los retos que en su momento se planteaban en Carrasco y Larrinaga (1996), teniendo en consideración la evolución del conocimiento de la contabilidad desde aquella fecha o, al menos, la evolución que conocen los autores. Hemos repasado los diferentes enfoques de la contabilidad social y medioambiental, así como los aspectos espaciales y temporales de la sostenibilidad y sus implicaciones para la contabilidad. En las conclusiones llamamos la atención sobre el grave perjuicio del enfoque ESG que tendrá como efecto la invisibilización de toda la información social y medioambiental que no sea financieramente material. También concluimos que América Latina debe desempeñar un papel protagonista en la generación de ideas que permitan desarrollar una contabilidad del Antropoceno.

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2022-10-01

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Carrasco Fenech, F., Correa Ruiz, C., & Larrinaga, C. (2022). Evolución de la contabilidad social y medioambiental: reflexiones sobre el papel constitutivo de la contabilidad. Contaduría Universidad De Antioquia, (81), 165–186. https://doi.org/10.17533/udea.rc.n81a07

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