CyTA
 

Ficha - Artículo

   

 

Título:

Los efectos del cambio climático revelados en los estados financieros

Title:

The effects of climate change revealed in financial statements

.

Resumen

El objetivo de esta investigación ha sido demostrar la pertinencia de la información contable para medir la mitigación de los gases de efectos invernadero. Para ello, se han analizado las iniciativas que promueven la revelación de los efectos de las acciones de las organizaciones relacionadas principalmente con la mitigación de las emisiones a la atmosfera. Se considera un tema relevante dado que las reducciones de los gases efecto invernadero que provocan el cambio climático son unos de los compromisos que la Argentina ha asumido mediante la firma del Acuerdo de París. Los objetivos de esta investigación se orientan a brindar herramientas a los profesionales contables para que puedan acompañar adecuadamente a las organizaciones en estos nuevos escenarios, y para que contribuyan, con responsabilidad, al desarrollo sustentable. Las conclusiones muestran que la contabilidad es una herramienta importante para apoyar la comprensión de las actividades de emisión de gases de efecto invernadero, para medir los esfuerzos de mitigación específicos que se deben revelar a nivel no solo organizacional sino también por regiones o países comprometidos.

Abstract

The objective of this research has been to demonstrate the relevance of accounting information to measure the mitigation of greenhouse gases. To this end, initiatives that promote the disclosure of the effects of the actions of organizations related mainly to the mitigation of emissions into the atmosphere have been analyzed. It is considered a relevant issue since the reductions in greenhouse gases that cause climate change are one of the commitments that Argentina has assumed through the signing of the Paris Agreement. The objectives of this research are aimed at providing tools to accounting professionals so that they can adequately accompany organizations in these new scenarios, and to contribute, responsibly, to sustainable development. The conclusions show that accounting is an important tool to support the understanding of greenhouse gas emission activities, to measure the specific mitigation efforts that should be disclosed not only at the organizational level but also by regions or countries involved.

Palabras Clave:

contabilidad y auditoría, economía del medio ambiente, desarrollo sostenible

Keyword:

accounting and auditing, environmental economics, sustainable development

 
 
 
   
 

Bibliografía - Bibliography

Annex: Implementing the Recommendations of the TCFD, Task Force on Climate-related Financial Disclosures, (2017).

Barua, P., T. Fransen, and D. Wood. 2014. Climate Policy Implementation Tracking Framework. Washington, DC: World Resources Institute.

Dagnet, Y., M.T. Rocha, T. Fei, C. Elliott, and M. Krnjaic. 2017. “Mapping the Linkages between the Transparency Framework and Other Provisions of the Paris Agreement.” Working Paper. Washington, DC: Project for Advancing Climate Action Transparency (PACT).

Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures, Task Force on Climate-related Financial Disclosures, (2017).

Fransen, T., E. Northrop, K. Mogelgaard, and K. Levin. 2017. Enhancing NDCs by 2020: Achieving the Goals of the Paris Agreement. Working Paper. Washington, DC: World Resources Institute.

Hood, C., G. Briner, and M. Rocha. 2014. GHG or Not GHG: Accounting for Diverse Mitigation Contributions in the Post-2020 Climate Framework. OECD/IEA Climate Change Expert Group Paper 2014(2). Paris: Organisation for Economic Co-operation and Development and International Energy Agency.

Hood, C., and C. Soo. 2017. Accounting for Mitigation Targets in Nationally Determined Contributions under the Paris Agreement. OECD/IEA Climate Change Expert Group Paper 2017/05. Paris: Organisation for Economic Co-operation and Development and International Energy Agency.

IPCC. 2006. Guidelines for National Greenhouse Gas Inventories, vol. 1.

Levin, K., D. Rich, J. Finnegan, P. Martins Barata, Y. Dagnet, and K. Kulovesi. 2015. Accounting Framework for the Post-2020 Period. Copenhagen: Nordic Council of Ministers.

Prag, A., C. Hood, and P. Martins Barata. 2013. Made to Measure: Options for Emissions Accounting under the UNFCCC. Climate Change Expert Group Paper 2013(1). Paris: Organisation for Economic Co-operation and Development and International Energy Agency.

SBSTA (Subsidiary Body for Scientific and Technological Advice). 2018. Informal document containing the draft elements of guidance on cooperative approaches referred to in Article 6, paragraph 2, of the Paris Agreement.

Scavone, Graciela María. 2014 Buenas prácticas de gobierno para una gestión responsable- III Simposio Internacional de Responsabilidad -Social de las Organizaciones (SIRSO)Avances y Propuestas en América Latina. www.economicas-online.com Julio2019

Technical Supplement: The Use of Scenario Analysis in Disclosure of Climate-related Risks and Opportunities, Task Force on Climate-related Financial Disclosures, (2017). Accessed via: https://www.fsb-tcfd.org/publications/final-technical-supplement/

UNFCCC (United Nations Framework Convention on Climate Change). 2003. National Communications: Greenhouse Gas Inventories from Parties Included in Annex I to the Convention. UNFCCC Guidelines on Reporting and Review. FCCC/ CP/2002/8. March 28.

UNFCCC. 2015. Paris Agreement. Bonn.

Winkler, Harald, and Andrew Marquard. 2018. Mitigation Accounting under the Paris Agreement. Technical Paper. Cape Town: Energy Research Centre, University of Cape Town.

WRI (World Resources Institute). 2014a. Greenhouse Gas Protocol Mitigation Goal Standard: An Accounting and Reporting Standard for National and Subnational Greenhouse Gas Reduction Goals. Washington, DC: WRI.

WRI. 2014b. Greenhouse Gas Protocol Policy and Action Standard: An Accounting and Reporting Standard for Estimating the Greenhouse Gas Effects of Policies and Actions. Washington, DC: WRI. http://www.ghgprotocol.org/ policy-and-action-standard.

WRI. 2018. “CAIT Climate Data Explorer.” Washington, DC: WRI.

WRI and UNEP DTU Partnership. 2018. Sustainable Development Guidance: Guidance for Assessing the Environmental, Social and Economic Impacts of Policies and Actions. May 2018 version. Initiative for Climate Action Transparency.

 
 
 
 

Publicación - Publisher: Técnica Administrativa - ISSN: 1666-1680

Volumen: 18, Número - Number: 4; [ISSUE:80]

Fecha de publicación - Publication date: 15-10-2019

URL: www.cyta.com.ar/ta/article.php?id=180403

URI: http://www.cyta.com.ar:80/ta/art_ficha.php?id=180403

XML: Registro en XML

Presentado - Received: 15-07-2019

Aprovado - Approved : 12-08-2019

 
 

Citas de este Artículo en: Google Scholar

 
 
 
 


Ver Ficha de Autores:
[ Scavone, Graciela María ]
[ Bursesi, Néstor Horacio ]

 
 
 
 

Revista: Técnica Administrativa - ISSN 1666-1680

Editorial: Ciencia y Técnica Administrativa - CyTA

email: cyta@cyta.com.ar

Ciudad: Buenos Aires, Argentina