Ficha del artículo

Tipo - Type: Research article

Título - Title

Los efectos del cambio climático revelados en los estados financieros

The effects of climate change revealed in financial statements

Autoría - Creator

Resumen

El objetivo de esta investigación ha sido demostrar la pertinencia de la información contable para medir la mitigación de los gases de efectos invernadero. Para ello, se han analizado las iniciativas que promueven la revelación de los efectos de las acciones de las organizaciones relacionadas principalmente con la mitigación de las emisiones a la atmosfera. Se considera un tema relevante dado que las reducciones de los gases efecto invernadero que provocan el cambio climático son unos de los compromisos que la Argentina ha asumido mediante la firma del Acuerdo de París. Los objetivos de esta investigación se orientan a brindar herramientas a los profesionales contables para que puedan acompañar adecuadamente a las organizaciones en estos nuevos escenarios, y para que contribuyan, con responsabilidad, al desarrollo sustentable. Las conclusiones muestran que la contabilidad es una herramienta importante para apoyar la comprensión de las actividades de emisión de gases de efecto invernadero, para medir los esfuerzos de mitigación específicos que se deben revelar a nivel no solo organizacional sino también por regiones o países comprometidos.

Abstract

The objective of this research has been to demonstrate the relevance of accounting information to measure the mitigation of greenhouse gases. To this end, initiatives that promote the disclosure of the effects of the actions of organizations related mainly to the mitigation of emissions into the atmosphere have been analyzed. It is considered a relevant issue since the reductions in greenhouse gases that cause climate change are one of the commitments that Argentina has assumed through the signing of the Paris Agreement. The objectives of this research are aimed at providing tools to accounting professionals so that they can adequately accompany organizations in these new scenarios, and to contribute, responsibly, to sustainable development. The conclusions show that accounting is an important tool to support the understanding of greenhouse gas emission activities, to measure the specific mitigation efforts that should be disclosed not only at the organizational level but also by regions or countries involved.

Palabras Clave

contabilidad y auditoría, economía del medio ambiente, desarrollo sostenible ⓘ

Keyword

accounting and auditing, environmental economics, sustainable development ⓘ - ⓘ - ⓘ

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