Información del artículo
Abstract
This paper aims to analyse the role of integrated indicators included in sustainability reporting initiatives in exhibiting business contribution to Sustainable Development. Content analysis of five core initiatives has been carried out to identify strong or weak sustainability arguments within the whole set of indicators. According to the findings, the analyzed initiatives raise a collection of integrated indicators that suggest managerial capture of the concept of Sustainable Development.
Keywords:
Sustainability Reporting
Integrated Indicators
Sustainable Development
Strong Sustainability & Weak Sustainability
Managerial Capture
Resumen
El presente trabajo aborda el estudio de los indicadores integrados como elemento central para conseguir que las memorias de sostenibilidad cumplan el objetivo de mostrar la contribución que una organización realiza a la consecución del Desarrollo Sostenible. Para ello se ha realizado un análisis de contenido de cinco de las principales iniciativas internacionales que las empresas pueden utilizar como guía para elaborar sus memorias de sostenibilidad con el objetivo de identificar los indicadores integrados que proponen y evidenciar cuál es la visión de la sostenibilidad que en ellos subyace. Los resultados muestran que las iniciativas analizadas plantean un conjunto de indicadores integrados que favorece que las organizaciones puedan capturar el concepto de Desarrollo Sostenible.
Palabras clave:
Contabilidad para la sostenibilidad
Indicadores Integrados
Desarrollo Sostenible
Sostenibilidad Fuerte y Sostenibilidad Débil
Captura Institucional
El Texto completo está disponible en PDF
Bibliography
[ACCA, 1997]
ACCA, The Association of Chartered Certified Accountants (1997). Guide to environmental and energy reporting and accounting. London.
[AccountaAbility, 1999]
AccountaAbility (1999). AccountaAbility 1000 (AA1000) framework. Standards, Guidelines and professional qualification. Exposure Draft. London, AccountAbility.
[Adams, 2004]
C.A. Adams.
The ethical, social and environmental reporting-performance portrayal gap.
Accounting, Auditing & Accountability Journal, 17 (2004), pp. 731-757
[AECA, 2004]
AECA, Asociación Española de Contabilidad y Administración de Empresas (2004). Marco Conceptual de la Responsabilidad Social Corporativa. Madrid.
[AECA, 2005]
AECA, Asociación Española de Contabilidad y Administración de Empresas (2005). Límites de la información de sostenibilidad: entidad, devengo y materialidad. Madrid.
[AECA, 2010]
AECA, Asociación Española de Contabilidad y Administración de Empresas (2010). Normalización de la información sobre Responsabilidad Social Corporativa. Documento n° 7. Serie Responsabilidad Social Corporativa. Madrid, AECA.
[Archel et al., 2008]
P. Archel, M. Fernández, C. Larrinaga.
The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey.
Environmental Management, 41 (2008), pp. 116-117
[Batley and Tozer, 1993]
H. Batley, L. Tozer.
Sustainable development: an accounting perspective.
Accounting Forum, 17 (1993), pp. 38-61
[Bebbington, 2001]
J. Bebbington.
Sustainable development: a review of the international development, business and accounting literature.
Accounting Forum, 25 (2001), pp. 128-157
[Bebbington and Gray, 2001]
J. Bebbington, R. Gray.
An account of sustainability: Failure, success and a reconceptualization.
Critical perspectives on accounting, 12 (2001), pp. 557-587
[Bebbington and Thomson, 1996]
J. Bebbington, I. Thomson.
Business Conceptions of sustainability and the implications for accountancy.
Certified Accountants Publication Ltd, (1996),
[Bell and Morse, 1999]
S. Bell, S. Morse.
Sustainability indicators.
Measuring the immeasurable., Earthscan, (1999),
[Bennett and James, 1998]
M. Bennett, P. James.
Environment under the spotlight – current practice and future trends in environment-related performance measurement for business.
Certified Accountants Publication Ltd, (1998),
[Bennett and James, 1999]
M. Bennett, P. James.
Sustainable measures. Evaluation and reporting of environmental and social performance.
Greenleaf Publishing, (1999),
[Birkin, 2000]
F. Birkin.
The art of accounting for science: a prerequisite for Sustainable Development?.
Critical Perspectives on Accounting, 11 (2000), pp. 289-309
[Business, 2003]
Business in the Community (2003): Indicators that count: Social and environmental indicators – a model for a reporting impact.
[Callens and Wolters, 1998]
I. Callens, L. Wolters.
Factors of unsustainability: Identification, links and hierarchy.
Business Strategy and the Environment, 7 (1998), pp. 32-42
[Comisión Europea, 2001]
CE, Comisión Europea (2001). Reglamento (CE) n° 761/2001 del Parlamento Europeo y del Consejo de 19 de marzo de 2001 por el que se permite que las organizaciones se adhieran con carácter voluntario a un sistema comunitario de gestión y auditoría medioambientales (EMAS). Diario Oficial n° L 114 de 24/04/2001, págs 0001-0029.
[CEFIC, 1998]
CEFIC, European Chemical Industry Council (1998). Responsible Care: Health, Safety and Environmental reporting guidelines. Brussels.
[Chiesura and De Groot, 2003]
A. Chiesura, R. De Groot.
Critical natural capital: a socio-cultural perspective.
Ecological Economics, 44 (2003), pp. 219-231
[CorporateRegister, 2010]
CorporateRegister.com (2010). CRReportingAwards’10. Global Winners & Reporting Trends.
[Daly, 1995]
H.E. Daly.
On Wilfred Beckerman's critique of Sustainable Development.
Environmental Values, 4 (1995), pp. 49-55
[Deegan, 1999]
C. Deegan.
Implementing Triple Bottom Line Performance and Reporting Mechanisms.
Charter, 70 (1999), pp. 40-42
[DEFRA, 2001]
DEFRA, Department for Environment, Food and Rural Affairs (2001). Environmental Reporting: General Guidelines. London, DEFRA Publications.
[Ekins et al., 2003]
P. Ekins, S. Simon, L. Deutsch, C. Folke, R. De Groot.
A framework for the practical application of the concepts of critical natural capital and strong sustainability.
Ecological Economics, 44 (2003), pp. 165-185
[Environment Australia, 2000]
Environment Australia (2000). A Framework for Public Environmental Reporting: An Australian Approach.
[Fondazione, 1995]
FEEM, Fondazione Eni Enrico Mattei (1995). Company Environmental Reports: Guidelines for preparation.
[Figge and Hahn, 2004]
F. Figge, T. Hahn.
Sustainable Value Added – measuring corporate contributions to sustainability beyond eco-efficiency.
Ecological Economics, 48 (2004), pp. 173-187
[Gallizo, 2007]
J.L. Gallizo.
Valor económico y su distribución en los informes de sostenibilidad.
Revista de la Asociación Española de Contabilidad y Administración de Empresas, 78 (2007), pp. 34-37
[Geno, 1995]
B.J. Geno.
Accounting for sustainability: an exploration of accounting needs in the ecologically rational society.
Accounting Forum, 19 (1995), pp. 176-194
[Giddings et al., 2002]
B. Giddings, B. Hopwood, G. O’Brien.
Environment Economy and Society: Fitting them Together into Sustainable Development.
Sustainable Development, 10 (2002), pp. 187-196
[Grafé-Buckens and Jankowska, 2001]
A. Grafé-Buckens, B. Jankowska.
Conference Report. Toward a common framework for corporate sustainability reporting, Journal of Environmental.
Assessment Policy and Management, 3 (2001), pp. 123-165
[Gray, 1992]
R. Gray.
Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability.
Accounting, Organizations and Society, 17 (1992), pp. 399-425
[Gray, 1994]
R. Gray.
Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000AD.
Environmental Values, 3 (1994), pp. 17-45
[Gray, 2001]
R. Gray.
Forbidden Fruit.
Tomorrow : Global Sustainable Business, XI (2001), pp. 50-53
[Gray, 2002]
R. Gray.
The social accounting project and Accounting, Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?.
Accounting, Organizations and Society, 27 (2002), pp. 687-708
[Gray, 2006]
R. Gray.
Does sustainability reporting improve corporate behaviour?.: Wrong question?. Right time?.
Accounting and Business Research, Internacional Accounting Policy Forum, 36 (2006), pp. 65-88
[Gray, 2010]
R. Gray.
Is accounting for sustainability actually accounting for sustainability… and how would we know?. An exploration of narratives of organisations and the planet.
Accounting, Organizations and Society, 35 (2010), pp. 47-62
[Gray and Bebbington, 1996]
R. Gray, J. Bebbington.
Incentives and disincentives for the adoption of sustainable development by transnational corporations.
International Accounting and Reporting Issues, 1995 Review. Geneva: UNCTAD, United Nations Conference on Trade And Development,
[Gray and Bebbington, 2000]
R. Gray, J. Bebbington.
Environmental Accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?.
Advances in Environmental Accounting & Management., 1 (2000), pp. 1-44
[Gray and Bebbington, 2001]
R. Gray, J. Bebbington.
Accounting for the Environment.
Second Edition., SAGE Publications Ltd, (2001),
[Gray and Milne, 2004]
R. Gray, M. Milne.
Towards reporting on triple bottom line: mirages, methods and myths.
The Triple Bottom Line: Does it All Add Up?, pp. 70-80
[Gray et al., 1995]
R. Gray, K. Reza, S. Lavers.
Constructing a research database of social and environmental reporting by UK companies.
Accounting, Auditing and Accountability Journal, 8 (1995), pp. 78-101
[GRI, 2002]
GRI, Global Reporting Initiative (2002). Sustainability Reporting Guidelines.
[GRI, 2006]
GRI, Global Reporting Initiative (2006). Sustainability Reporting Guidelines-G3.
[Hibbitt, 1999]
C. Hibbitt.
Searching for the Lion's tracks not the Lion – A Commentary on GRI Exposure Draft: Sustainability Reporting Guidelines.
Limperg Instituut, (1999),
[Hopwood et al., 2005]
B. Hopwood, M. Mellor, G. O’Brien.
Sustainable development: mapping different approaches.
Sustainable Development, 13 (2005), pp. 38-52
[IHOBE, 1999]
IHOBE, Sociedad Pública Gestión Ambiental (1999). Guía de Indicadores Ambientales para la Empresa. Bilbao.
[IPIECA, 2003]
IPIECA, International Petroleum Industry Environmental Conservation Association y API, American Petroleum Institute (2003). Compendium of Sustainability Reporting Practices and Trends for the Oil and Gas Industry.
[ISO, 2000]
ISO, International Organization for Standardization (2000). ISO 14031. Gestión Medioambiental. Evaluación del comportamiento medioambiental. Directrices generales. (Trads., AENOR). Madrid: AENOR. (Trabajo original publicado en 1999).
[ISO, 2009]
ISO, International Organization for Standardization (2009). Draft International Standard ISO/DIS 26000. Guidance on social responsibility.Geneva.
[Jamieson, 1998]
D. Jamieson.
Sustainability and beyond.
Ecological Economics, 24 (1998), pp. 183-192
[Kolk, 2010]
A. Kolk.
Trajectories of sustainability reporting by MNCs.
Journal of World Business, 45 (2010), pp. 367-374
[Korhonen, 2003]
J. Korhonen.
Should we measure corporate social responsibility?.
Corporate Social Responsibility and Environmental Management, 10 (2003), pp. 25-39
[KPMG, 2008]
KPMG International (2008). KPMG International Survey of Corporate Responsibility Reporting 2008.
[Krippendorff, 1990]
K. Krippendorff.
Metodología de análisis de contenido: teoría y práctica.
Paidós, (1990),
[Lamberton, 1998]
G. Lamberton.
Exploring the accounting needs of an ecologically sustainable organisation.
Accounting Forum., 22 (1998), pp. 186-209
[Lamberton, 2005]
G. Lamberton.
Sustainability accounting –a brief history and conceptual framework.
Accounting Forum, 29 (2005), pp. 7-26
[Larrinaga and Bebbington, 2001]
C. Larrinaga, J. Bebbington.
Accounting change or institutional appropriation?.- a case study of the implementation of environmental accounting.
Critical Perspectives on Accounting, 12 (2001), pp. 269-292
[Larrinaga, 1999]
C. Larrinaga.
¿Es la contabilidad medioambiental un paso hacia la sostenibilidad o un escudo contra el cambio?.
Revista Española de Financiación y Contabilidad, XXVIII (1999), pp. 645-674
[Lélé, 1991]
S.M. Lélé.
Sustainable Development: A Critical Review.
World Development, 19 (1991), pp. 607-621
[McCool and Stankey, 2004]
S.F. McCool, G.H. Stankey.
Indicators of Sustainability: challenges and opportunities at the interface of science and policy.
Environmental Management, 33 (2004), pp. 294-305
[McElroy et al., 2008]
M.W. McElroy, R.J. Jorna, J. van Engelen.
Sustainability Quotients and the Social Footprint.
Corporate Social Responsibility and Environmental Management, 15 (2008), pp. 223-234
[Mebratu, 1998]
D. Mebratu.
Sustainability and Sustainable Development: Historical and conceptual review.
Environmental Impact Assessment Review, 18 (1998), pp. 493-520
[Milne and Adler, 1999]
M.J. Milne, R.W. Adler.
Exploring the reliability of social and environmental disclosures content analysis.
Accounting, Auditing and Accountability Journal, 12 (1999), pp. 237-256
[Moneva et al., 2006]
J.M. Moneva, P. Archel, C. Correa.
GRI and the camouflaging of corporate unsustainability.
Accounting Forum, 30 (2006), pp. 121-137
[O’Dwyer, 2003]
B. O’Dwyer.
Conceptions of corporate social responsibility: the nature of managerial capture.
Accounting, Auditing & Accountability Journal, 16 (2003), pp. 523-557
[OECD, 2000]
OECD, Organization for Economic Co-operation and Development (2000). The OECD Guidelines for Multinational Enterprises. Revision 2000. Paris.
[OECD, 2001]
OECD, Organization for Economic Co-operation and Development (2001). Policies to enhance Sustainable Development. Paris.
[OECD, 2002]
OECD, Organization for Economic Co-operation and Development (2002). Indicators to measure decoupling of environmental pressure from economic growth. Paris.
[Owen et al., 1997]
D. Owen, R. Gray, J. Bebbington.
Green accounting: cosmetic irrelevance of radical agenda for change.
Asia-Pacific Journal of Accounting, 4 (1997), pp. 175-198
[Owen et al., 2000]
D.L. Owen, T.A. Swift, C. Humphrey, M. Bowerman.
The new social audits: accountability, managerial capture or the agenda of social champions?.
European Accounting Review, 9 (2000), pp. 81-98
[Parker, 2005]
L.D. Parker.
Social and environmental accountability research. A view from the commentary box.
Accounting, Auditing & Accountability Journal, 18 (2005), pp. 842-860
[Ranganathan, 1999]
J. Ranganathan.
Signs of sustainability Measuring corporate environmental and social performance.
Sustainable measures. Evaluation and reporting of environmental and social performance, pp. 475-495
[Rikhardsson and Welford, 1997]
P. Rikhardsson, R. Welford.
Clouding the crisis: the construction of corporate environmental management.
Hijacking Environmentalism: Corporate Response to Sustainable Development, pp. 40-62
[SAI., 2001]
SAI, Social Accountability Internacional (2001). Social Accountability 8000 (SA8000). New York.
[Sharma and Ruud, 2003]
S. Sharma, A. Ruud.
On the path to sustainability: integrating social dimensions into the research and practice of environmental management.
Business Strategy and the Environment, 12 (2003), pp. 205-214
[Springelt, 2003]
D. Springelt.
Business conceptions of sustainable development: a perspective from critical theory.
Business Strategy and the Environment, 12 (2003), pp. 71-86
[Thomson, 2007]
I. Thomson.
Mapping the terrain of sustainability accounting.
Sustainability, accounting and accountability, pp. 19-36
[United Nations, 2001]
UN, United Nations (2001). Indicators of Sustainable Development: Guidelines and Methodologies.
[UNCTAD, 2004]
UNCTAD, United Nations Conference on Trade and Development (2004). Disclosure of the Impact of Corporations on Society. Current Trends and Issues. New York & Geneva, United Nations Publication.
[UNCTAD, 2008]
UNCTAD, United Nations Conference on Trade and Development (2008). Guidance on Corporate Responsibility Indicators in annual reports. New York & Geneva, United Nations Publication.
[UNEP, 1994]
UNEP, United Nations Environmental Program & SustainAbility (1994). Company Environmental Reporting: A Measure of the Progress of Business & Industry Towards Sustainable Development, Technical Report n°24. Paris, UNEPIE, United Nations Environmental Program, Industry and Environment.
[United Nations Global Compact., 2008]
United Nations Global Compact (2008). The Practical Guide to the United Nations Global Compact Communication on Progress (COP): Creating, Sharing and Posting a COP. United Nations Global Compact Office.
[UNWCED, 1987]
UNWCED, United Nations World Commission on Environment and Development (1987). Our Common future (The Brundtland Report).
[Oxford: Oxford University, 1996]
Oxford: Oxford University Press. WBCSD, World Business Council for Sustainable Development (1996). Eco-efficient leadership for improved economic and environmental performance.
[WBCSD, 1997]
WBCSD, World Business Council for Sustainable Development (1997). Signals of Change. Business progress towards sustainable development. Geneva.
[WBCSD, 2000]
WBCSD, World Business Council for Sustainable Development (2000). Measuring Ecoefficiency. A guide to reporting company performance. Geneva.
[Welford, 1998]
R.J. Welford.
Corporate environmental management, technology and sustainable development: postmodern perspectives and the need for a critical research agenda.
Business Strategy and the Environment, 7 (1998), pp. 1-12
Copyright © 2011. Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
