Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries
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| Format: | Artículo científico |
| Language: | en |
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Pontificia Universidad Católica del Perú
2015
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| _version_ | 1876454792013807616 |
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| author | Gustavo Tanaka Nakasone |
| author_facet | Gustavo Tanaka Nakasone |
| contents | Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries Gustavo Tanaka Nakasone Administración y Contabilidad CSR GRI ISO Peru Environmental accounting This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental accounting system will allow companies to properly quantify and report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line. Moreover, environmental issues in Peru will be partially solved when companies adhere to accurate measurement rules, timely submission of data, and fulfillment of government regulations. The principle behind the proposal is that accurate measurement, calculation and reporting on pollution levels will improve the ways companies address environmental and social issues, as well as enhance their financial results. This paper focuses on companies of the mining, gas and oil sectors, since they are arguably some of the main contributors to Peru’s GDP, as well as some of the nation’s largest polluters. 2015 artículo científico 1992-1896 https://www.redalyc.org/articulo.oa?id=281642519002 en http://www.redalyc.org/revista.oa?id=2816 Contabilidad y Negocios application/pdf Pontificia Universidad Católica del Perú Contabilidad y Negocios (Perú) Num.19 Vol.10 |
| format | Artículo científico |
| id | redalyc_281642519002 |
| institution | Redalyc |
| language | en |
| publishDate | 2015 |
| publisher | Pontificia Universidad Católica del Perú |
| spellingShingle | Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries Gustavo Tanaka Nakasone Administración y Contabilidad CSR GRI ISO Peru Environmental accounting Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries Gustavo Tanaka Nakasone Administración y Contabilidad CSR GRI ISO Peru Environmental accounting This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental accounting system will allow companies to properly quantify and report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line. Moreover, environmental issues in Peru will be partially solved when companies adhere to accurate measurement rules, timely submission of data, and fulfillment of government regulations. The principle behind the proposal is that accurate measurement, calculation and reporting on pollution levels will improve the ways companies address environmental and social issues, as well as enhance their financial results. This paper focuses on companies of the mining, gas and oil sectors, since they are arguably some of the main contributors to Peru’s GDP, as well as some of the nation’s largest polluters. 2015 artículo científico 1992-1896 https://www.redalyc.org/articulo.oa?id=281642519002 en http://www.redalyc.org/revista.oa?id=2816 Contabilidad y Negocios application/pdf Pontificia Universidad Católica del Perú Contabilidad y Negocios (Perú) Num.19 Vol.10 |
| title | Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries |
| topic | Administración y Contabilidad CSR GRI ISO Peru Environmental accounting |
| url | https://www.redalyc.org/articulo.oa?id=281642519002 |