Las Normas de Información Financiera y sus implicancias en el registro de la protección del Medio Ambiente
Abstract
Environmental protection is nowadays a recurrent matter of concern. Nevertheless, the impact in organizations can be considered from different standpoints: the romantic perspective of those theories that strive for integrate environment as an operative variable; a legal standpoint that refers both to actions and remediation and a pragmatic approach which does not conceive environment as being part of its field of interest. This paper examines the three mentioned perspectives in order to gain an understanding of the extent to which organizations develop responsible practices through the evolution and adoption of sustainable thinking. The conclusions of this paper differ from those proposed by the environmental protection’s perspective as we suggest the absence of an eco-efficiency understanding in organizations.
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