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\title{Los efectos del cambio climático revelados en los estados financieros}
\author{\small Scavone, Graciela María, Bursesi, Néstor Horacio}


\date{2019-10-15}

\begin{document}
\maketitle

\section*{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.

\section*{Referencias}
\begin{itemize}
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  \item 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

  \item 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/

  \item 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. 

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

  \item 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. 

  \item 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. 

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

  \item 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.

\end{itemize}

\section*{Editorial}
Publicado por la \textbf{Editorial CyTA}.\\
Sitio web: \href{https://www.cyta.ar}{www.cyta.ar}\\
Email: \texttt{cyta@cyta.ar}

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