Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1424
metadata.atena.dc.title: LA INFORMACIÓN DE SOSTENIBILIDAD EN EL MARCO DE LAS CUENTAS ANUALES: ANÁLISIS APLICADO AL CASO DE LA AUTORIDAD PORTUARIA DE VALENCIA
Sustainability information in the framework of annual accounts: analysis applied to the case of the port authority of Valencia
metadata.atena.dc.creator: Cristina Crespo Soler
Arturo Giner Fillol
José Antonio Morales Bataza
Norma Pontet Ubal
Vicente M. Ripoll Feliu
metadata.atena.dc.subject: Annual Accounts; Global Reporting Initiative - GRI; Environmental Information; Environmental Report, Corporate Social Responsibility ; Spanish Port System; Cuentas Anuales; Global Reporting Iniciative - GRI; Información Medioambiental
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: Este trabajo analiza la exigencia de la introducción de criterios de sostenibilidad en el sector portuario. Examinando y analizando la información ambiental que facilite y mejore el proceso de toma de decisiones. El presente trabajo aborda la evolución y mejoras generadas en la Memoria de las Cuentas Anuales de la Autoridad Portuaria de Valencia al introducir criterios ambientales en la elaboración de las mismas, ajustando esta última a la Resolución del Instituto de Contabilidad y Auditoria de Cuentas de 25 de marzo de 2002. Por último, se analiza y describe la evolución para implantar próximamente la Memoria de Sostenibilidad en el Sistema Portuario de Titularidad Estatal Español, con especial mención al caso de la Autoridad Portuaria de Valencia. Palabras Clave: Cuentas Anuales; Global Reporting Iniciative - GRI; Información Medioambiental; Memoria Medioambiental;, Responsabilidad Social Corporativa;, Sistema Portuario de Titularidad Estatal español ABSTRACT This study analyses the demand for the introduction of sustainability criteria in the port sector. It examines and assesses environmental information that eases and improves the decision-making process. The present study assesses the development and improvements resulting from the Port Authority of Valencia’s Annual Accounts Report by introducing environmental criteria and adjusting it to the Institute for Accounting and Auditing Resolution on 25th March 2002. Finally, it analyses and describes how to implement an upcoming Sustainability Report in the Spanish Port System, with a special attention paid to the case of the Port Authority of Valencia. Keywords: Annual Accounts; Global Reporting Initiative - GRI; Environmental Information; Environmental Report, Corporate Social Responsibility ; Spanish Port System
This study analyses the demand for the introduction of sustainability criteria in the port sector. It examines and assesses environmental information that eases and improves the decision-making process. The present study assesses the development and improvements resulting from the Port Authority of Valencia’s Annual Accounts Report by introducing environmental criteria and adjusting it to the Institute for Accounting and Auditing Resolution on 25th March 2002. Finally, it analyses and describes how to implement an upcoming Sustainability Report in the Spanish Port System, with a special attention paid to the case of the Port Authority of Valencia.  Keywords: Annual Accounts; Global Reporting Initiative - GRI; Environmental Information; Environmental Report, Corporate Social Responsibility ; Spanish Port System
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1424
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/637
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