Propuesta de la información medioambiental en la gestión y contabilidad de las empresas pesqueras de Chimbote
Tthe environmental problems involves significant challenges for the accounting profession. Fishing companies do not escape this context, the pollution generated by production processes. In a survey of 33 representatives of this sector accounting area was learned that 55% are in Chimbote, 24% in Sant...
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| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2013
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5127619 |
| Source: | In Crescendo, ISSN 2222-3061, Vol. 4, Nº. 2, 2013, pags. 317-326 |
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| Summary: |
Tthe environmental problems involves significant challenges for the accounting profession.
Fishing companies do not escape this context, the pollution generated by production
processes. In a survey of 33 representatives of this sector accounting area was learned that
55% are in Chimbote, 24% in Santa, 12% in Coishco, 3% in new Chimbote, 3% and 3%
Samanco Casma. Of these 18.2% enterprises presents information that identifies the costs of
environmental protection, properly implemented its environmental management system,
managed internal certifications - external, and are the industry's largest companies. 81.82%
while only accounting information presented, managed internal certifications, are
considered medium or small enterprises and lack implement its environmental management
system. These data indicated the need to design a qualitative procedure that helps them
identify environmental costs arising as a result of production processes and their
environmental impact, with the main objective of this paper present the procedure |
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