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Investigación científica: Análisis de casos publicados del indicador EC1 del GRI en entes sin fines de lucro. Efectos de la vigencia de la RT36

Author

Listed:
  • Sergio Miguel Hauque

    ( Prof. titular de Derecho empresario, FCE, UNL)

  • María de los Angeles del Barco

    ( JTP Contabilidad Básica, FCE, UNL)

Abstract

El presente trabajo tiene por objeto analizar el contenido en la práctica del indicador EC1 de la Guía de Reportes GRI, en entes sin fines de lucro. Para esto, se realizó un estudio empírico de reportes publicados en los que se observaron las formas de presentación del indicador y sus particularidades. Las conclusiones demuestran que existe una significativa dispersión de formas, contenidos y conceptos que afecta la capacidad de este indicador de generar información verdaderamente útil. El trabajo se completa con la visión de los autores en relación a los avances y desafíos que presenta el Estado de Valor Económico Generado y Distribuido incorporado por la Resolución Técnica Nº 36, en reemplazo del EC1.

Suggested Citation

  • Sergio Miguel Hauque & María de los Angeles del Barco, 2013. "Investigación científica: Análisis de casos publicados del indicador EC1 del GRI en entes sin fines de lucro. Efectos de la vigencia de la RT36," Ciencias Económicas, Facultad de Ciencias Económicas UNL, vol. 10(2), pages 29-46, December.
    • Handle: RePEc:rcf:wpaper:v:10:y:2013:i:2:p:29-46
    DOI: http://www.dx.doi.org/10.14409/ce.v2i15.4266
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