La sostenibilidad y el papel de la contabilidad en la gestión del cambio climático y la ecoinnovación en la pyme

  1. Correa, Carmen
  2. Albelda Pérez, Esther
  3. Carrasco Fenech, Francisco
Revista:
Cuadernos económicos de ICE

ISSN: 0210-2633

Año de publicación: 2013

Título del ejemplar: LA GESTIÓN MEDIOAMBIENTAL DE LAS ORGANIZACIONES: RETOS Y OPORTUNIDADES

Número: 86

Páginas: 53

Tipo: Artículo

DOI: 10.32796/CICE.2013.86.6063 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Cuadernos económicos de ICE

Resumen

Partiendo de una reflexión sobre el papel de las pequeñas y medianas empresas (pymes) en el contexto actual de crisis para propiciar el cambio hacia una economía más sostenible, este trabajo pre- senta el cambio climático y la ecoinnovación como importantes retos de la sostenibilidad en las pymes. Apoyándose en una aproximación al sector vitivinícola español, se muestra el cálculo de la huella de carbono como una posible forma de ecoinnovación. También se analiza el papel de la contabilidad en el reto de la sostenibilidad y su potencial contribución para ayudar a las pymes a abordar el problema del cambio climático y mejorar la comunicación de su rendimiento ambiental.

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