Kontabilitate Finantzarioaren begirada zabalduz gizarteari eta naturari buruzko informaziora. Gizarte Kontabilitatearen jatorria, eboluzioa eta etorkizuneko erronkak

  1. Garayar, Ainhoa 1
  2. Aldaz, Maider 1
  3. Alvarez, Igor 1
  4. Arocena, Jone 23
  1. 1 Ekonomia eta Enpresa Fakultatea –Gipuzkoako Atala- UPV/EHU
  2. 2 Enpresa Administrazio eta Zuzendaritzan Graduatua, Gipuzkoako
  3. 3 Ataleko Ekonomia eta Enpresa Fakultatean
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Journal:
Hegoak zabalduz

ISSN: 2530-6561

Year of publication: 2020

Volume: 16

Pages: 1-33

Type: Article

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Abstract

Accounting is based on dualism. Thus, all that cannot be conformed to this dualism, such asnature or human views, has been excluded from accounting, because it cannot be held to beof real value and does not agree with rational rules of accounting. Accounting has treatedthe world as rational, logical, and scrutinized, and this inevitably excludes the complexityof reality. During the sixties of the 20th century, the movement of social and environmentalaccounting flourished, and by the end of the 20th century, reports with information aboutsociety and nature were first published based on the Global Reporting Initiative’s -GRI- modelor guidance. In this document, we discuss the origins of social and environmental accounting,its historical evolution and the major areas of research. We also present the GRI reports,providing an example about the social information they provide. We end the document,discussing the challenges that social and environmental accounting will face in the future.