El Sistema de Información Contable y los Indicadores Ambientales en los Modelos de Balances Sociales

Abstract

In this paper it rescues the treatment of environmental problems is approached from different disciplines in order to solve and / or mitigate their negative effects and develop sustainability policies for the implementation of actions inherent, deepening awareness of stakeholders. To achieve this, the periodic information including measurement of aspects that make up the aforementioned problems is essential when making decisions.
Among various disciplines, the importance of the accounting discipline stands to provide systematic, quantified and measurable information about individual and collective entities and certain space-time dimensions.
It is mentioned that at the national level, from the doctrine and toward a synergy with the paradigm of sustainable, or sustainable development, has worked in a socio-understood environmental accounting specialty that can adapt certain features of the fundamentals of historical accounting models economic and financial to this paradigm. Thus, it is possible to understand that in the complex economic reality of beings environmental and social issues are also economic financial, in mutual interaction.
Briefly appears that allows you to obtain and provide accounting knowledge, accounting process enables to capture the reality of the entities through different approaches and socio-environmental accounting reports are necessary for those who decide, plan and control in order to achieve management more sustainable. Regarding the accounting process, it is a concrete element with documentation, records, auxiliary sheets, services and knowledge of people involved, regulations and procedures and other minor processes, among others, comprise the Accounting Information System (AIS) existing in the bodies.
Of the expressed and of thinking that the Countable Information system (SIC) plays a role fix in the organizations and that in the same one is a due countable process that provides tacit and explicit knowledge, it constitutes the aim of this work: to contribute in order that the SIC restored in the economic organizations reaches to the process of production of the Social Report referred to the environmental indicators and to the check or countable evaluation of the same ones.
In order to meet this objective, a brief description of global and national models of most renowned socio-environmental information is made, and considering that the GRI indicators are best used internationally and the G3.1 version it is at the moment the current version (and therefore the version considered by the RT 36), twelve are selected (just over 70%) of the seventeen major environmental indicators included in G3.1. A critical analysis of them is done and considering approaches to the accounting discipline and its practical applicability through the accounting process, conclusions are obtained.
Among the conclusions that may be mentioned models considered in Social Balance socio-environmental indicators are proposed and existing and potential elements for each of the twelve selected environmental indicators within the accounting process threads: 1 - the Sub Description Qualitative and Quantitative Explanation and referring to resources, obligations and socio-environmental impacts: 1.1 Capturing facts, events and socio-environmental, 1.2 Sort Resources, Obligations and socio-environmental impacts 1.3 phenomena. Measuring, Valuing Resources, Obligations and socio-environmental impacts, and 1.4. Register Resources, Obligations and socio-environmental impacts; 2 - The Thread Communication referred to Resources, Obligations and socio-environmental impacts: Exhibit or communicate social and environmental accounting information across internal and external reporting; and 3 - the Thread Control Evaluation and referral to resources, obligations and socio-environmental impacts: Apply guidelines and procedures in economic organization, and in the evaluation, verification and / or auditing of environmental socio-issued accounting reports.
Thus, it is possible to recognize the relevance of the application of accounting knowledge in economic organizations to contribute to an orderly, systematic, quantified and measurable Social Report environmental indicator based on process. It is understood that the result of this work can contribute to: the Accounting Professional using the SIC contribution I introduced in the economic organizations of the Social Reporting process, thereby reducing the costs of processing.