El Patrimonio Cultural en el Modelo de la Contabilidad Socio-ambiental

Abstract

The socio-environmental information issued by various organizations evolved according to their own needs and the needs of various social partners that are related to them (stakeholders).
The information about the impacts on their environment is usually provided through reports submitted with varied characteristic. According to the approach adopted those can be grouped as:
- Information related to the environment with financial approach which refers to the impacts on economic-financial assets of an entity, conceived in its traditional concept. As an example of balance sheet made with this approach, we can cite the Statement of Added Value or State Economic Value Generated and Distributed, as referred to in the Technical Resolution No. 36 of the FACPCE (Argentine Federation of Professional Councils in Economic Sciences) about Social Balance.
- Information related to the environment with socio-environmental approach which is usually exposed in the form of memory, where the impacts generated by the entity in its environment are considered in its two essential elements: the nature and society / culture and their interrelationships. Those reports, called sustainability reports or social reports, also provide narrative information, graphics, photos and some quantified information in various units of measure, without a fixed structure.
From previous empirical research on GRI Sustainability Reports, and other kind of socio-environmental reports we can conclude that in general they take the form of a “friendly memory“, relatively large, mostly narrative, based on different guiding principles, and with little quantified content. This means that those reports are not based on an accounting model with the characteristics of good accounting information. This information should be exposed in the context of social and environmental accounting specialty. This hampers comparability, potential information accumulation, and the assessment tasks or audit.
The socio-environmental reports information changes in the respective heritage is provided through result generated or the impacts produced.
When we talk about heritage impact, we refer to the "mark or sign that leaves" an object, event or action in the heritage structure of an entity. So then the heritage variations are produced as quantitative changes in the heritage of an entity. These variations arise from comparing the heritage status before and after the impact.
But it turns out that social balances, usually provide information about the impacts or changes produced by the entity at a time, but they do not provide information on the socio-environmental heritage that the entity is impacting or modifying. Ergo, it is not possible to determine differences before and after the shock, having no information on the composition and amount of the socio-environmental heritage to which they relate to.
In order to describe and quantify the socio-environmental heritage, it is necessary to have a clear definition, especially by knowing what relevant elements are part of it. Due to the fact that the specialty or socio-environmental accounting branch is recent, still calls for the development of a theoretical framework that achieves some consensus to develop a model of social and environmental accounting exposure.
For these reasons we consider necessary to develop the concept of heritage in socio-environmental approach. Given its complexity, this study aims to define this concept and identify its relevant variables, incorporating this development into the theoretical framework of the specialty.
To achieve this objective, we conducted a theoretical investigation to define the socio-environmental heritage and its related concepts (historical approach, assessment, inventory, legal protection, etc.). First we defined it in general terms, then, due to its complexity, we focused on the cultural dimension. Trying to broadening our study we analyzed the anthropological perspective, specifically addresses in the cultural heritage with a different view, the culture and the man as the center of the object of its study.
We define the theoretical framework of this research, taking base on the legal and accounting concept of socio-environmental heritage, which conceived the heritage as a group of rights of use and enjoyment of the environment, and have a value to its holders together with the obligations related to it. The value of it is not perceived in the economic sense, but as degree of utility or comfort that provide to its holder. We distinguish the public socio-environmental heritage private.
From the literature consulted we selected definitions and related concepts, understood as relevant the purpose of conceptualizing the socio-environmental heritage in the broadest sense and specifically relate the concept to the cultural heritage. Finally, we performed a critical and comparative analysis of its contents.
This entire process was conducted with the contribution of a person skilled in the new approach, the anthropological. After developing processes of inductive-deductive reasoning and by analogy, we discuss the results. Similarities and differences arise from which we infer the relevant variables: the holder, the rights and obligations, and the value of cultural heritage.