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Análisis del uso de las herramientas de gestión medioambiental según el país y el sector de actividad

Author

Listed:
  • Ferrón Vilchez, Vera
  • Argente Linares, Eva
  • de la Torre Ruiz, José Manuel

Abstract

El objetivo de este trabajo es analizar cuáles son las características demográficas de las empresas que implantan contabilidad de gestión medioambiental, concretamente país y sector. Para ello, se analizan datos provenientes de un cuestionario desarrollado por el Directorio Medioambiental de la OCDE en el que fueron encuestadas 4.014 unidades de negocio de diversos subsectores industriales en sietes países. The aim of this paper is to analyze the demographic features which the companies that implement environmental management accounting have, specifically country and sector. In doing so, this study uses data from a survey developed by the Environment Directorate of OECD that contains information about 4014 facilities that belong to several economic activities in different manufacturing sectors in seven countries.

Suggested Citation

  • Ferrón Vilchez, Vera & Argente Linares, Eva & de la Torre Ruiz, José Manuel, 2010. "Análisis del uso de las herramientas de gestión medioambiental según el país y el sector de actividad," 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 6, December.
  • Handle: RePEc:ges:articl:2008-10:62-75
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