Responsabilidad ética como base para la generación y reporte de información no financiera
The book offers a profound reflection on the urgent need to integrate ethical principles into the management of natural resources, regulatory frameworks, and organizational practices in the face of the escalating global environmental crisis. Drawing on a theoretical and critical review, it examines...
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| Main Authors: | , , |
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| Formato: | Online |
| Idioma: | espanhol |
| Publicado em: |
Universidad Católica Luis Amigó
2026
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| Assuntos: | |
| Acesso em linha: | https://directory.doabooks.org/handle/20.500.12854/172769 |
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| Resumo: | The book offers a profound reflection on the urgent need to integrate ethical principles into the management of natural resources, regulatory frameworks, and organizational practices in the face of the escalating global environmental crisis. Drawing on a theoretical and critical review, it examines how technological advances and structural transformations have intensified negative impacts on the environment, demonstrating the need to establish ethical boundaries that safeguard fundamental rights and sustainability.
The text underscores the relevance of incorporating environmental ethics into regulatory frameworks and analyzes the role of international tools such as ISO standards and GRI guidelines, which are designed to strengthen transparency and accountability. It also explores the role of accounting as a social discipline, highlighting its potential to contribute to collective well-being and to transcend its traditional technical–financial orientation. Overall, the publication calls for rethinking ethical responsibility in the generation and reporting of non-financial information, promoting a more conscious, committed, and aligned accounting and business practice in response to contemporary challenges of sustainability and environmental justice. |
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