Gestión ambiental: una mirada desde la contabilidad
Environmental Management: A look from accounting.
Abstract (en)
This article discusses the need for organizations and society that the former have adequate environmental management, based on information provided by accounting. To do so an overview is made through some models of environmental management and assessment, in order to demonstrate the environmental implications of the actions of a company.
Abstract (es)
El presente artículo plantea la necesidad que tienen las organizaciones y la sociedad de que las primeras cuenten con una adecuada gestión ambiental, con base en la información suministrada por la contabilidad. Para ello se realiza un recorrido por algunos modelos de gestión y valoración ambiental, a fin de evidenciar las implicaciones ambientales que tiene el actuar de una compañía.
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