Accounting and environmental conflicts in the financial system: case study in the Argentinian banking sector
Accounting is not a technical neutral knowledge.To the contrary, it is a potent social institution thattakes part in the construction and understanding of thesocial and economic universe. For this reason, accountingmay ease making visible or hiding of environmental conflicts.Due to this, the field o...
| Autor Principal: | Martínez Pulido, Viviana Andrea; Pontificia Universidad Javeriana |
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| Otros Autores: | Gómez Villegas, Mauricio; Universidad Nacional de Colombia |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Editorial Pontificia Universidad Javeriana
2015
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| Materias: | |
| Acceso en línea: |
http://revistas.javeriana.edu.co/index.php/cuacont/article/view/15014 |
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| Sumario: |
Accounting is not a technical neutral knowledge.To the contrary, it is a potent social institution thattakes part in the construction and understanding of thesocial and economic universe. For this reason, accountingmay ease making visible or hiding of environmental conflicts.Due to this, the field of environmental and social accountingis gradually gaining strength. The financial systemhas a determinant role in the production and reproductionof environmental conflicts. This work addresses the case ofthe Argentinian banking sector and studies the role of environmentalaccounting information (sustainability reports)in the treatment of environmental conflicts in the bankingsector. We found that, despite the advances made by banksregarding the disclosure of accounting environmental information,environmental conflicts are not recognizedadequately in order to face the challenges that sustainabledevelopment implies on its strong side. |
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