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Contabilidad de Costes Ecológicos Completos en España. Análisis Exploratorio

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Abstract

Mediante la contabilidad de costes ecológicos completos, las empresas serán capaces de informar sobre la contribución que sus actividades realizan al logro del desarrollo sostenible mediante la comunicación en términos monetarios de sus externalidades. Dado que los estudios previos se han centrado en el análisis de casos concretos, en la presente investigación se realiza un examen de corte transversal de las percepciones de los gestores de las empresas del sector energético español sobre esta nueva herramienta. Las opiniones ofrecidas por los gestores varían dependiendo del posicionamiento estratégico adoptado por las empresas, siendo aquéllas con estrategias más activas las que muestran mayor disponibilidad en cuanto a la experimentación y posible implantación de un sistema de costes completos.

Suggested Citation

  • Fernández Chulián, Manuel, 2005. "Contabilidad de Costes Ecológicos Completos en España. Análisis Exploratorio," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2005-06, Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto.
    • Handle: RePEc:ntd:wpaper:2005-06
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