Year: 2024
Type: article
Abstract: The research project initially focused on improving the environmental management of the Ascochinga Natural Reserve in Córdoba, Argentina, by measuring its environmental assets and liabilities. However, due to the lack of available information, the focus shifted to analyzing preexisting models of non-financial information disclosure at national and international levels, such as GRI and IIRC.The methodology employed is qualitative, based on content analysis.It proposes the inclusion of a Summary Table of Environmental Issues in the Reserve's Management Report, integrating financial, socio-environmental, and environmental information. Additionally, the use of standardized accounting definitions and the inclusion of a glossary to clarify key termsare suggested. This would facilitate the understanding of the reserve's financial and environmental aspects, aligned with sustainability indicators.
Institution: Universidad Nacional de Córdoba
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404947223