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La divulgación de la información medioambiental contenida en el sistema de información contable

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  • Escobar, Diego Sebastián

Abstract

En el siguiente trabajo, se analizará la Información Medioambiental contenida en los Sistemas de Información Contable e incluida en sus Informes Financieros, pertenecientes a empresas radicadas en Argentina. Pare ello se confeccionará una muestra de 171 empresas que cotizan en la Bolsa de Buenos Aires. El trabajo posee dos ejes centrales, en primer lugar se analizarán variables como Información Medioambiental Financiera y No financiera, implementación de Sistemas de Gestión Ambiental, Certificación de ISO 14001, entre otras, correspondientes al año 2007 y luego se analizará la muestra considerando los sectores económicos a que las empresas pertenecen, correspondientes al mismo año. The following work analyzes environmental information contained in Accounting Information Systems, which is published in Financial Reporting. The researching is based in companies situated in Argentina. The work has two main sections, first refers to variables such as Environmental Information Financial and non financial, ISO 14001 certification, among others, and the second analyzing is based in sectors from companies.

Suggested Citation

  • Escobar, Diego Sebastián, 2009. "La divulgación de la información medioambiental contenida en el sistema de información contable," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, December.
    • Handle: RePEc:ges:articl:2008-10:93-101
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