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Contabilidad de Costes Ecol¢gicos Completos en Espa¤a. An lisis Exploratorio

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Abstract

Mediante la contabilidad de costes ecol¢gicos completos, las empresas ser n capaces de informar sobre la contribuci¢n que sus actividades realizan al logro del desarrollo sostenible mediante la comunicaci¢n en t‚rminos monetarios de sus externalidades. Dado que los estudios previos se han centrado en el an lisis de casos concretos, en la presente investigaci¢n se realiza un examen de corte transversal de las percepciones de los gestores de las empresas del sector energ‚tico espa¤ol sobre esta nueva herramienta. Las opiniones ofrecidas por los gestores var¡an dependiendo del posicionamiento estrat‚gico adoptado por las empresas, siendo aqu‚llas con estrategias m s activas las que muestran mayor disponibilidad en cuanto a la experimentaci¢n y posible implantaci¢n de un sistema de costes completos.

Suggested Citation

  • Fern ndez Chuli n, Manuel, 2005. "Contabilidad de Costes Ecol¢gicos Completos en Espa¤a. An lisis 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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