La sostenibilidad y el papel de la contabilidad en la gestión del cambio climático y la ecoinnovación en la pyme

• Autores: Carmen Correa, Esther Albelda Pérez, Francisco Carrasco Fenech
• Localización: Cuadernos económicos de ICE, ISSN 0210-2633, ISSN-e 2340-9037, Nº 86, 2013 (Ejemplar dedicado a: LA GESTIÓN MEDIOAMBIENTAL DE LAS ORGANIZACIONES: RETOS Y OPORTUNIDADES), pág. 53
• Idioma: español
• DOI: 10.32796/cice.2013.86.6063
• Enlaces
  • Texto completo
• Dialnet Métricas: 5 Citas
• Resumen
  • español

    Partiendo de una reflexión sobre el papel de las pequeñas y medianas empresas (pymes) en el contexto actual de crisis para propiciar el cambio hacia una economía más sostenible, este trabajo pre- senta el cambio climático y la ecoinnovación como importantes retos de la sostenibilidad en las pymes.

    Apoyándose en una aproximación al sector vitivinícola español, se muestra el cálculo de la huella de carbono como una posible forma de ecoinnovación. También se analiza el papel de la contabilidad en el reto de la sostenibilidad y su potencial contribución para ayudar a las pymes a abordar el problema del cambio climático y mejorar la comunicación de su rendimiento ambiental.

  • English

    In an attempt to reflecting on the role SMEs can play to foster change towards a more sustainable economy in the current economic crisis context, this paper portrays climate change and ecoinnovation as important challenges for SME sustainability. Grounded in the incipient experience of the Spanish wine sector, carbon footprint is shown as a way of ecoinnovation in SME. Furthermore, the paper reflects on the role of accounting for sustainability and its potential contribution to help SMEs in coping with climate change challenges and improving their environmental performance disclosure

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