Informes de investigación

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https://hdl.handle.net/10784/34163

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    Proceso de ASC - CONTABILIDAD SOCIAL Y AMBIENTAL. FUNDAMENTACION TEORICA PARA EL CONTEXTO LOCAL
    (Universidad EAFIT, 2019) Ocampo-Salazar, Carmen; Garcia, Danny; Cardona-Hernández, Juan David; Universidad EAFIT
    The project's aim is to formulate the theoretical structure of a social and environmental accounting framework. This research is an alternative proposal to traditional accounting, which has its foundations and technological developments in a financial perspective, and is therefore reductionist and unable to inform and reflect other complex dynamics of organizations with social and environmental structures. The framework proposes to take social and environmental categories as central in the local context and framed within the Sustainable Development Goals (SDGs), considering research focused on human needs from the perspectives of Professors Max-Neef, Elizalde, and Hopenhayn (2010). Here, interdisciplinary work is necessary. The methodology involves strategies such as documentary research and discussion groups.