Special Issue on "Social Responsibility Accounting and Reporting in Times of �Sustainability Downturn/Crisis

  1. Correa, Carmen
  2. Moneva Abadía, José Mariano
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2011

Volumen: 14

Número: 1

Páginas: 187-211

Tipo: Artículo

DOI: 10.1016/S1138-4891(11)70032-2 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

En una época en la que el desempeño en materia de sostenibilidad parece no cumplir las expectativas creadas por el concepto de desarrollo sostenible y, en la que además, la recesión y la crisis económica podría estar erosionando aún más los valores y preocupaciones sociales y medioambientales, la noción de crisis de sostenibilidad proporciona un interesante punto de partida para reflexionar sobre el papel de la investigación en Contabilidad Social y Medioambiental. La falta de humanidad y la ausencia de valores, el enfoque económico cortoplacista, la captura institucional y la democracia mal entendida y su uso incorrecto, han servido como catalizadores de la crisis y la recesión de la sostenibilidad. Así, el presente editorial pretende avanzar en la contabilidad como interés general, debatiendo sobre la controversia existente alrededor de la Sostenibilidad y la Responsabilidad Social Corporativa, con la expectativa de que los efectos constitutivos de las palabras de los investigadores, en este número especial y en las agendas de investigación futuras, redunden en unas relaciones de poder más transformadoras capaces de favorecer una democracia sana inspirada por la capacidad de hacer cosas y cambiar los comportamientos y actitudes individuales así como la respuesta institucional a la crisis de sostenibilidad.

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