Template-Type: ReDIF-Article 1.0
Author-Name: Somer Garrido Díaz
Author-Workplace-Name: Investigador independiente. Lara, República Bolivariana de Venezuela.
Title: Componentes para analizar los resultados de una contabilidad ambiental
Abstract: The tenacious threat to health, quality of life and desire because the environment is protected   in   the   long   term,   makes   collective   social   action   constant,   which   requires governments  to  act  quickly  against  scourges.  Productive,  industrial  and  commercial  sectors, multidisciplinary  teams  between  scientists  and  technicians  work  based  on  a  progressive awareness  to  combine  ecology,  biology,  economics,  accounting,  sociology,  architecture,  law and  many  other  disciplines  and  thus  get  involved  in  the  protection  and  stability  of  the planet's environment.It  is  a  urgent  desire  in  which  we  all  require  responses  to  so  many  environmental requirements,  to  reduce  the  friction  and  tension  generated  by  the  concern,  so,  especially auditors, accountants and, social, financial and environmental information reviewers, use any methodological    means   to    capture,   evaluate   and   interpret   and   then   professionally disseminate the appropriate environmental socio-economic information.Based  on  the  exposed,  in  this  paper  three  components  are  studied  to  analyze  the results  of  an  Environmental  Accounting:  The  REA  Financial  Information  System  (Resources, Events  and  Agents)  because  it  handles  the  accounting  data  in  a  binding  manner,  by  events; the  GRI  Guidelines  implemented  by  the  Global  Reporting  Initiative  and  the  International Financial  Reporting  Standards  IFRS.  It  is  a  study  to  follow  to  shape  a  methodology,  so  that, immediately,  based  on  the  findings,  the  policies  and  strategies  are  defined  so  that  the organizations  reorient  and  /  or  define  their  environmental  issues  and  the  interested  parties make the pertinent decisions to better convenience.A   methodology   for   research   and   reporting   is   developed   when   studying   the environmental  component  of  any  entity,  a  methodological  development  is  carried  out, conclusions  and  proposals  are  provided.  It  is  concluded  that  although  the  information studied comes from the REA Financial Information System, studying the GRI Guidelines of the Global  Reporting  Initiative  helps  the  professional,  the  researcher,  auditor,  environmental reviewer to acquire and complement their knowledge together with the third component of this   work   as   are   the   International   Financial   Reporting   Standards   whose   Conceptual Framework clears the viability for environmental matters.
Classification-JEL: M41
Keywords: Environmental Accounting, Methodology, SIF REA, GRI guidelines, IFRS.
Journal: Proyecciones
Pages: 73-101
Issue: 13
Number: 7
Year: 2019
Month: January-December
DOI:https://doi.org/10.24215/26185474e006
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/9325
File-Format: Application/pdf
Handle: RePEc:lap:proyec:7