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Modelos causales de indicadores en la información corporativa sobre sostenibilidad

Author

Listed:
  • José Juan Déniz Mayor

    ()

  • María Concepción Verona Martel

    ()

Abstract

resuMenlos modelos basados en el enfoque presión - estado - respuesta" han sidouna herramienta ampliamente utilizada en el contexto de la formulaciónde políticas públicas en materia ambiental, si bien su uso se ha extendidoa otros ámbitos como el social o el económico. en este trabajo sepresenta, a título introductorio, una adaptación de estos modelos para suimplementación en la empresa como un marco conceptual gracias al cualpoder diseñar metodologías para identificar y evaluar tanto el impactocorporativo sobre su entorno económico, social y ambiental, como lasacciones tendentes a reforzar o, en su caso, corregir, reducir o minimizardicho impacto.abstractthe models based on the "pressure - state - response" approach havebeen a widely used tool in the formulation of public policies in the contextof environmental topics and its use has been also extended to social andeconomic spheres. this work presents, as an introduction, an adaptationof these models for its implementation in Corporations as a conceptualframework that facilitates the design of methodologies to identify andassess the corporate impact on its economic, social and environmentalambiences, as well as the actions geared to reinforce, correct, reduce orminimize such impact.resuMoos modelos baseados no enfoque "pressão - estado - resposta" tem sidouma ferramenta amplamente utilizada no contexto da formulação de políticaspúblicas em matéria ambiental, se bem seu uso tem se extendido a outrosâmbitos como o social ou o econômico. neste trabalho apresenta-se, a títulode introdução, uma adaptação destes modelos para sua implementaçãona empresa como um marco conceitual graças ao qual pode-se desenharmetodologias para identificar e avaliar tanto o impacto corporativo sobreseu entorno econômico, social e ambiental, como as ações propensas areforçar ou, em seu caso, corregir, reduzir ou minimizar tal impacto.rÉsuMÉles modèles basés sur le concept de «pression - état - réponse» ont été unoutil largement utilisé dans le cadre de la politique publique par rapportaux questions environnementales, même si son utilisation s´est répandu àd´autres domaines tels que le social ou l´économique. dans cet article, àtitre d´introduction, nous présentons une adaptation de ces modèles pour lamise en oeuvre d´un cadre conceptuel pour développer des méthodologiesafin d´identifier et d´évaluer à la fois, l´impact des entreprises sur leurdéveloppement économique, social et environnemental comme actionsvisant à améliorer ou bien réduire ou minimiser cet impact."

Suggested Citation

  • José Juan Déniz Mayor & María Concepción Verona Martel, 2012. "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," REVISTA CRITERIO LIBRE, UNIVERSIDAD LIBRE - SEDE PRINCIPAL, June.
  • Handle: RePEc:col:000370:009676
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    Keywords

    Modelos presión - estado - respuesta; contabilidad social y medioambiental.;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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