El Sistema de Información Contable y los Indicadores Ambientales de las Memorias de Sostenibilidad Versión G4

Abstract

In this paper it is considered that the accounting information system (CIS) includes a due process providing tacit and explicit knowledge and plays a key role in the economic organizations to develop and deliver methodical, systematic, quantified and measurable socio-environmental information through a social balance.
There are various models of social balance and relate containing the economic, social and environmental of concrete reality, which are inserted and played by economic organizations.
In our country the Technical Resolution No. 36 adopted as a model of social balance to the sustainability report or sustainability of the Global Reporting Initiative (GRI) for being the most widely used internationally and, given the continuous progress that performed both as GRI other agencies on this matter, specifies that the most recent or current version of the GRI guidelines to be published on the website of the Argentina Federation of Professional Councils in Economic Sciences for use.
Recently, the Global Conference on Sustainability and Reporting 2013 event, held in Amsterdam in May 2013, GRI G4 official its new version, whose official presentation in our country is carried out in March 2014.
G4 version said should be applied for the reports to be published from December 31, 2015 and is recommended for entities that issue first memory or sustainability reports. To generate valuable information related to the most critical aspects of sustainability of organizations and make sustainability reporting standard practice worldwide applicable to all types of organizations, regardless of size. Also, the G4 version of the idea of integrating strategic sustainability information related to financial information material is present.
Before the said version change for sustainability reports, or sustainability, is the objective of this help from the accounting discipline for the SIC established in economic organizations contribution through a uniform process for the development of the Social Balance referred to environmental indicators contained in the GRI G4 version.
Considering that research conducted by this research team inferred that the Accounting Information System (SIC) of economic organizations contributes to the process of social reporting, based on the environmental indicators and accounting verification or evaluation of them , for the fulfillment of that objective developments of previous research on the previous version of G4, G3.1 version are rescued, environmental indicators of the G4 version is selected, a critical analysis of them (synergized economic and accounting approaches is done financial and socio-environmental) and a comparative analysis with the indicators already analyzed the G3.1 version and conclusions are inferred.
It is understood that the development work will contribute to the knowledge and preservation of the environmental heritage, as well as with economic organizations so that, using its SIC historically established, develop their social balance incurring lower costs of preparation, synergizing tacit and explicit knowledge efforts to achieve more sustainable through a homogeneous, concrete and verifiable participatory process.