Ground index models on sustainability in corporate information
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2012v10n16.1156Keywords:
Pressure-State-Response Models, Social and Environmental.Abstract
The models based on the “Pressure – State - Response” approach have been a widely used tool in the formulation of Public Policies in the context of environmental topics and its use has been also extended to Social and Economic spheres. This work presents, as an introduction, an adaptation of these models for its implementation in Corporations as a conceptual framework that facilitates the design of methodologies to identify and assess the corporate impact on its economic, social and environmental ambiences, as well as the actions geared to reinforce, correct, reduce or minimize such impact.
Downloads
Download data is not yet available.
References
Agencia Europea de Medio Ambiente (AEMA) (2010). soer 2010. el medio ambiente en europa. estado y perspectivas 2010 - síntesis. Copenhague: AEMA.
Anderson, R. (1992). “Accounting with a conscience”, in: ca magazine, 1 February, 62-66.
Avanzi SRI Research (2006). green, social and ethical funds in europe. 2006 review, September. Milan: Avanzi SRI Research.
Cochran, P.L. & Wood, R.A. (1984). “Corporate social responsibility and financial performance”, in: academy of management Journal, 27 (1), 42-56.
Comisión Europea (2007). manual de integración del medio ambiente en la cooperación al Desarrollo de la ce. Bruselas: Comisión Europea.
European Environment Agency (EEA) (1998). guidelines for data collection and procesing - eu state of the environment report. Copenhague: EEA.
Friend, A.; Rapport, D. (1979). towards a comprehensive framework for environment statistics: a stress-response approach. Ottawa: Statistics Canada.
Gobierno de Canarias. ley 19/2003, de 14 de abril (Boletín oficial de canarias de 15 de abril), por la que se aprueban las Directrices de ordenación general y las Directrices de ordenación del turismo de canarias.
Guttman Sterimberg, E.; zorro Sánchez, C.; Cuervo de Forero, A. y Ramírez, J.C. (2004): Diseño de un sistema de indicadores ambientales para el Distrito capital de Bogotá.
CEPAL/PNUD COL/01/002. Bogotá: CEPAL.
Hines, R.D. (1988). “Financial Accounting. In communicating reality, we construct reality”, in: accounting, organizations and society, 13(3), 251-261.
Hopper, T.; Powell, A. (1985). “Making sense of research into the organizational and social aspects of management Accounting: a review of its underlying assumptions”, in: Journal of management studies, 22(5), September, 429-465.
Jesinghaus, J. (1999). An European system of environmental pressure indices (citado el 21 de octubre de 2011). Disponible en: http:// esl.jrc.it/envind/theory/handb_.htm.
Mortensen, L. (1997). “The Driving Force-StateResponse framework used by the UNCSD (United Nations Commission on Sustainable Development), in S. Billharz & B. Moldan (eds.), (1997)”, in: sustainability indicators: a report on the Project on indicators of sustainable Development. West Sussex: John Wiley & Sons.
Observatorio de Responsabilidad Social Corporativa (2010). la responsabilidad social corporativa en las memorias anuales de las empresas del iBex 35 - análisis del ejercicio 2008. Madrid: Observatorio de Responsabilidad Social Corporativa.
Organisation for Economic Co-operation and Development (OECD) (1993). oecD core set of indicators for environmental performance reviews. Environment Monographs, No. 83. OECD/GD(93)179. Paris: OECD.
___________________ (1997). oecD environmental performance reviews. a practical introduction. OECD/GD(97)35, Paris: OECD.
___________________ (2003). oecD environmental indicators - Development, measurement and use. reference paper. Paris: OECD.
Pintér, P., Ardí, P.; Bartelmus, P. (2005). indicators of sustainable development: proposals for a way forward. Expert Group Meeting on Indicators of Sustainable Development United Nations Division for Sustainable Development. Disponible en: http://www.iisd.org/pdf/2005/ measure_indicators_sd_way_forward.pdf.
Público (2010). Setenta grupos ecologistas piden la expulsión de Repsol de la Amazonia, 20 de marzo. Disponible en: http://www.publico.es.
Quiroga Martínez, R. (2007). indicadores ambientales y de desarrollo sostenible: avances y perspectivas para américa latina y el caribe. Santiago de Chile: CEPAL.
Ruffing, L. (2007). “Silent vs. shadow reports: what we can learn from BP’s sustainability report versus the Financial Times”, in: social, environmental and accounting Journal, 27(1), 9-16.
Tinker, A.M. (1980). “Towards a political economy of Accounting: an empirical illustration of the Cambridge controversies”, in: accounting, organizations and society, 5(1), 147-160.
Ullmann, Arieh A. (1985). “Data in search of a theory. A critical examination of the relationship among social performance, social disclosure and economic performance in U.S. firms”, in: academy of management review, 10(3), 540-557.
United Nations (1992). agenda 21, Programme of action for sustainable Development, adopted at the united nations conference on environment and Development. Rio de Janeiro: United Nations.
______________ (1996). indicators of sustainable Development framework and methodologies. No. E.96.II.A.16. New York: United Nations.
______________ (2001). indicators of sustainable Development: guidelines and methodologies, second edition. No. E.01.II.A.6. New York: United Nations.
United States Environmental Protection Agency - USEPA (1995). a conceptual framework to support development and use of environmental information in decision-making. EPA 239-R95-012. Washington DC: USEPA.
Anderson, R. (1992). “Accounting with a conscience”, in: ca magazine, 1 February, 62-66.
Avanzi SRI Research (2006). green, social and ethical funds in europe. 2006 review, September. Milan: Avanzi SRI Research.
Cochran, P.L. & Wood, R.A. (1984). “Corporate social responsibility and financial performance”, in: academy of management Journal, 27 (1), 42-56.
Comisión Europea (2007). manual de integración del medio ambiente en la cooperación al Desarrollo de la ce. Bruselas: Comisión Europea.
European Environment Agency (EEA) (1998). guidelines for data collection and procesing - eu state of the environment report. Copenhague: EEA.
Friend, A.; Rapport, D. (1979). towards a comprehensive framework for environment statistics: a stress-response approach. Ottawa: Statistics Canada.
Gobierno de Canarias. ley 19/2003, de 14 de abril (Boletín oficial de canarias de 15 de abril), por la que se aprueban las Directrices de ordenación general y las Directrices de ordenación del turismo de canarias.
Guttman Sterimberg, E.; zorro Sánchez, C.; Cuervo de Forero, A. y Ramírez, J.C. (2004): Diseño de un sistema de indicadores ambientales para el Distrito capital de Bogotá.
CEPAL/PNUD COL/01/002. Bogotá: CEPAL.
Hines, R.D. (1988). “Financial Accounting. In communicating reality, we construct reality”, in: accounting, organizations and society, 13(3), 251-261.
Hopper, T.; Powell, A. (1985). “Making sense of research into the organizational and social aspects of management Accounting: a review of its underlying assumptions”, in: Journal of management studies, 22(5), September, 429-465.
Jesinghaus, J. (1999). An European system of environmental pressure indices (citado el 21 de octubre de 2011). Disponible en: http:// esl.jrc.it/envind/theory/handb_.htm.
Mortensen, L. (1997). “The Driving Force-StateResponse framework used by the UNCSD (United Nations Commission on Sustainable Development), in S. Billharz & B. Moldan (eds.), (1997)”, in: sustainability indicators: a report on the Project on indicators of sustainable Development. West Sussex: John Wiley & Sons.
Observatorio de Responsabilidad Social Corporativa (2010). la responsabilidad social corporativa en las memorias anuales de las empresas del iBex 35 - análisis del ejercicio 2008. Madrid: Observatorio de Responsabilidad Social Corporativa.
Organisation for Economic Co-operation and Development (OECD) (1993). oecD core set of indicators for environmental performance reviews. Environment Monographs, No. 83. OECD/GD(93)179. Paris: OECD.
___________________ (1997). oecD environmental performance reviews. a practical introduction. OECD/GD(97)35, Paris: OECD.
___________________ (2003). oecD environmental indicators - Development, measurement and use. reference paper. Paris: OECD.
Pintér, P., Ardí, P.; Bartelmus, P. (2005). indicators of sustainable development: proposals for a way forward. Expert Group Meeting on Indicators of Sustainable Development United Nations Division for Sustainable Development. Disponible en: http://www.iisd.org/pdf/2005/ measure_indicators_sd_way_forward.pdf.
Público (2010). Setenta grupos ecologistas piden la expulsión de Repsol de la Amazonia, 20 de marzo. Disponible en: http://www.publico.es.
Quiroga Martínez, R. (2007). indicadores ambientales y de desarrollo sostenible: avances y perspectivas para américa latina y el caribe. Santiago de Chile: CEPAL.
Ruffing, L. (2007). “Silent vs. shadow reports: what we can learn from BP’s sustainability report versus the Financial Times”, in: social, environmental and accounting Journal, 27(1), 9-16.
Tinker, A.M. (1980). “Towards a political economy of Accounting: an empirical illustration of the Cambridge controversies”, in: accounting, organizations and society, 5(1), 147-160.
Ullmann, Arieh A. (1985). “Data in search of a theory. A critical examination of the relationship among social performance, social disclosure and economic performance in U.S. firms”, in: academy of management review, 10(3), 540-557.
United Nations (1992). agenda 21, Programme of action for sustainable Development, adopted at the united nations conference on environment and Development. Rio de Janeiro: United Nations.
______________ (1996). indicators of sustainable Development framework and methodologies. No. E.96.II.A.16. New York: United Nations.
______________ (2001). indicators of sustainable Development: guidelines and methodologies, second edition. No. E.01.II.A.6. New York: United Nations.
United States Environmental Protection Agency - USEPA (1995). a conceptual framework to support development and use of environmental information in decision-making. EPA 239-R95-012. Washington DC: USEPA.
Downloads
Published
2017-11-27
Issue
Section
Artículos
How to Cite
Ground index models on sustainability in corporate information. (2017). Criterio Libre, 10(16), 69-88. https://doi.org/10.18041/1900-0642/criteriolibre.2012v10n16.1156
