Browsing by Subject "Contabilidad medioambiental"

Now showing 1 - 4 of 4
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    Análisis de los atributos cualitativos de la información medioambiental proporcionada por las compañías del IBEX 35 (1998-2002)
    (2004) Rodríguez Ariza, Lázaro; López Gordo, María Gloria
    El trabajo presenta el contraste empírico acerca de la respuesta que ofrecen las empresas privadas a los requerimientos de la normativa sobre información contable medioambiental, tomándose como muestra las compañías del IBEX 35 de las que cabe esperar una adecuada calidad en la presentación de información. La evidencia empírica se obtiene a través de la identificación y exploración temporal y espacial de los atributos cualitativos de la información medioambiental incorporada en los documentos contables obligatorios publicados por estas entidades durante el periodo 1998 a 2002. Los resultados alcanzados nos permiten concluir, entre otros, la baja calidad de la información suministrada, lo que en ocasiones puede derivar de las propias carencias que presenta la normativa contable sobre el reconocimiento de los aspectos medioambientales en los estados financiero
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    Impact of Environmental Disclosure on Firm Performance : the Mediating Role of Green Innovation
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Malik, Fizzah; Wang, Fangjun; Li, Jiyuan; Naseem, Muhammad Akram
    This study focuses on the impact of environmental disclosure on financial performance. Moreover, the current study aims to explore the mediating impact of green innovation and provide novel evidence regarding this relationship using stakeholder and signalling theory. This study used a sample dataset comprising Chinese firms listed on Shanghai and Shenzhen stock exchange for the period of 2005–2016. In our measurement model, green innovation is the partial mediator between the positive relationship of environmental disclosure and firm performance. Empirical results show that environmental disclosure affects firm financial performance directly and positively influences it through green innovation in Chinese firms. The study suggests that Chinese firms have implications for improved performance by increasing environmental disclosure and green practices.
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    Old financial instruments in new circular models : Applied environmental accounting in the banking sector for reporting in a circular economy
    (Universidad de Murcia, Servicio de publicaciones, 2023) Marco Fondevila, Miguel; Benito Bentué, Darío; Scarpellini, Sabina
    The role of commercial banks and financial institutions has been described as crucial for the circular economy since they are key actors in financing companies and projects. The facilitating potential of some financial instruments managed by the financial sector has not been studied in connection to extending the circular economy in the environmental accounting framework. Particularly, the renting contracts service,which has been associated with more sustainable performance, shows interesting circular characteristics for servitization and the sharing economy. By studying the details of renting contracts of a financial institution over 18 years as a case study in Spain,this research demonstrates how this type of service, applied to vehicles, can render important benefits interms of use of resources, environmental impact, energy efficiency and reduced carbon emissions. Measuring these cuantitative impacts and reporting about them is important from an environmental accounting basis and in the framework of the European Union taxonomy for sustainable finance.The results obtained from the stakeholders perspective highlight the pivotal role of existing financial instruments and the need for new metrics for reporting linked to the servitization of the economy as a specific circular issue. This paper contributes to the academic literature by bringing empirical results to a still recentline of research. For practitioners, we provide innovative metrics for circular economy in the financial sector,and for policy makers, this research highlights the wider role of financial institutions in promoting circular economy within the sustainability framework
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    Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Llena-Macarulla, Fernando; Moneva, José M.; Aranda-Usón, Alfonso; Scarpellini, Sabina
    This paper aims to provide a model to measure the circular economy in businesses from an environmental accounting approach. The range of circular activities and the intensity with which companies implement them are analysed to increase the understanding of the relationship between the implementation of circular economy in firms and their different environmental management accounting and reporting practices. The study is developed through an empirical analysis based on a survey addressed to a sample of Spanish companies and designed to analyse different environmental accounting practices and measure the circular economy-related activities introduced by companies to close the material loops in processes. Main results indicate that circular economy activities are generally introduced by companies progressively, without clearly responding to common patterns for the introduction of the different circular principles and activities. A moderate correlation is observed between companies’ level of circular economy and their environmental management accounting practices, with a more significant correlation for a higher number of circular activities, particularly for firms that implement environmental management systems and have higher levels of transparency and sustainability information policies. Although companies are progressively adopting circular activities, the lack of specific indicators limits their internal measurement. Consequently, the information provided by organisations about the closing of material loops remains sporadic. The results highlight the need for built-in specific metrics to deploy environmental accounting practices in circular economy models.