Search results for "Sustainability accounting"
showing 4 items of 4 documents
Sostenibilidad contable en el sector ppblico colombiano: comentarios a partir del annlisis de cartera del fondo TIC del Ministerio TIC (Accounting Su…
2015
Spanish Abstract: El presente articulo se inscribe en la disciplina contable y aborda especificamente el ambito de la Contabilidad del sector publico. Trata el proceso de sostenibilidad contable y su importancia para el adecuado control y gestion de los recursos de las entidades estatales, desde una perspectiva practica en un caso de estudio. Asi, en primer lugar esboza un recuento historico de la sostenibilidad contable desde que se establecio el saneamiento como medida de organizacion publica. Enseguida el documento se centra en la sostenibilidad contable abordando el caso de estudio sobre las cuentas deudoras en acuerdos de reestructuracion del Fondo TIC (Ministerio TIC) y finalmente se …
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…
Social Accounting
2013
Sustainability in executive remuneration : A missing link towards more sustainable firms?
2021
This paper contributes by showing simultaneously the interlinked challenges of sustainability-based (based on long-term economic, social and environmental targets) executive remuneration and the problems of transparency in remuneration reporting. Our empirical data, analyzed using qualitative content analysis, consists of the published remuneration statements and sustainability reports of 43 Finnish companies reporting according to the Global Reporting Initiative (GRI) framework. Our results indicate that comprehensive sustainability remuneration is still rare in Finnish large companies: long-term financial targets are implemented at most companies, but social or environmental targets were …