Bases para la Valoración Económica de la Responsabilidad Social Medioambiental en la Empresa Electroquímica de Sagua
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Fecha
2013-06-24
Autores
Ferrer Jiménez, Lázara Victoria
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La industria química se encarga de las producciones químicas a gran escala.
Estas industrias pueden afectar severamente el medio que les rodea como
consecuencia de los procesos altamente contaminantes. En tal sentido la gestión
medioambiental toma gran importancia, labor en la que no debe quedar fuera el
ejercicio contable como sistema de apoyo al control y gestión de los recursos. En
el ámbito contable actual existen serios pronunciamientos por el cambio del
enfoque tradicional a un enfoque que promueva la sostenibilidad y la
Responsabilidad Social Empresarial; sin embargo, la práctica contable en la
industria química cubana se desenvuelve en un escenario que carece de
normativa contable medioambiental.
El objetivo de la presente investigación consiste en elaborar las bases para la
valoración económica de la Responsabilidad Social Medioambiental de la
Empresa Electroquímica de Sagua, como herramienta que contribuya a una mejor
gestión e imagen corporativa de dicha industria. Proporcionarle de manera
ordenada, los fundamentos para el análisis medioambiental en la evaluación
económica de la responsabilidad social, acorde a los procesos productivos claves
y áreas relacionadas según la gestión de la empresa y dejando asentados criterios
de análisis contable que viabilicen el correcto registro e imagen de la entidad.
The chemical industry is responsible for the large-scale chemical production. These industries can severely affect the surrounding environment as a result of highly polluting processes. In this sense, the environmental management of major importance, the work should not be left out of the financial year as a support system control and resource management. In the area there are serious current accounting pronouncements by the change from the traditional approach to an approach that promotes sustainability and Corporate Social Responsibility, however, accounting practice in the chemical industry Cuban unfolds in a setting that lacks environmental accounting regulations. The aim of this research is to develop the basis for the economic valuation of the Social Responsibility Company Environmental Electrochemistry of Sagua, as a tool that contributes to improved management and corporate image of the industry. Provide an orderly manner, the foundations for environmental analysis in economic evaluation of social responsibility, according to key production processes and related areas as management and letting company settled accounting analysis criteria that make viable the correct recording and image the entity.
The chemical industry is responsible for the large-scale chemical production. These industries can severely affect the surrounding environment as a result of highly polluting processes. In this sense, the environmental management of major importance, the work should not be left out of the financial year as a support system control and resource management. In the area there are serious current accounting pronouncements by the change from the traditional approach to an approach that promotes sustainability and Corporate Social Responsibility, however, accounting practice in the chemical industry Cuban unfolds in a setting that lacks environmental accounting regulations. The aim of this research is to develop the basis for the economic valuation of the Social Responsibility Company Environmental Electrochemistry of Sagua, as a tool that contributes to improved management and corporate image of the industry. Provide an orderly manner, the foundations for environmental analysis in economic evaluation of social responsibility, according to key production processes and related areas as management and letting company settled accounting analysis criteria that make viable the correct recording and image the entity.
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Palabras clave
Industria Química, Producción, Valoración Económica