An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality?
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng spa |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/4107 |
Resumo: | Purpose – This research project analyzes the use of the theoretical contributions regarding environmental financial accounting (EFA) by Mexican companies. Design/methodology/approach – The methodology is divided into two sections. The first part involves a document analysis of the sustainability reports issued by 29 sustainable companies from the Mexican Stock Exchange. The second section describes the correlation between the EFA components and revenue. Findings – The preliminary findings show that the ideas regarding social and environmental accounting written over two decades ago by Gray (1992), Laringa (1995), Moneva and Llena (1996), Bebbington (2001), and Llull (2001), among others, have been applied within the context of the Mexican economy. However, there are some theoretical gaps that will continue to make EFA a myth for emerging economies due to the lack of public policies. Originality/value – This study identifies that the Mexican economy requires two actions in order to legitimize the stakeholder theory. First, the concepts of environmental accounting need to be applied across micro, small and medium-sized businesses. Second, the relationships among stakeholders (suppliers, customers, shareholders, etc.) need to be analyzed in the environmental reports in order to assess their level of influence on decision making. The starting point for this analysis should be the methodology applied in developed economies. |
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An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality?Una mirada introspectiva de la contabilidad financiera ambiental en México desde la teoría de los stakeholders. ¿Mito o realidad?Una mirada introspectiva de la contabilidad financiera ambiental en México desde la teoría de los stakeholders. ¿Mito o realidad?Environmental accountingSustainabilityCompetitivenessDecision makingPurpose – This research project analyzes the use of the theoretical contributions regarding environmental financial accounting (EFA) by Mexican companies. Design/methodology/approach – The methodology is divided into two sections. The first part involves a document analysis of the sustainability reports issued by 29 sustainable companies from the Mexican Stock Exchange. The second section describes the correlation between the EFA components and revenue. Findings – The preliminary findings show that the ideas regarding social and environmental accounting written over two decades ago by Gray (1992), Laringa (1995), Moneva and Llena (1996), Bebbington (2001), and Llull (2001), among others, have been applied within the context of the Mexican economy. However, there are some theoretical gaps that will continue to make EFA a myth for emerging economies due to the lack of public policies. Originality/value – This study identifies that the Mexican economy requires two actions in order to legitimize the stakeholder theory. First, the concepts of environmental accounting need to be applied across micro, small and medium-sized businesses. Second, the relationships among stakeholders (suppliers, customers, shareholders, etc.) need to be analyzed in the environmental reports in order to assess their level of influence on decision making. The starting point for this analysis should be the methodology applied in developed economies.Objetivo – En esta investigación se analiza la aplicación de las aportaciones teóricas sobre contabilidad financiera ambiental (CFA) en las empresas mexicanas. Metodología – La metodología consiste en dos etapas: la primera, en el análisis documental de los informes de sustentabilidad de 29 empresas de la Bolsa Mexicana de Valores (BMV) denominadas sustentables, y la segunda, en la correlación entre los aspectos de CFA e ingresos. Resultados – Los resultados preliminares muestran que la aplicación de los conocimientos de contabilidad ambiental y social planteados hace más de dos décadas por Gray (1992), Larrinaga (1995), Moneva y Llena (1996), Bebbington (2001), Llull (2001), entre otros, en la economía mexicana es una realidad; sin embargo, existen lagunas teóricas que debido a la carencia de una política pública seguirán siendo un mito para las economías emergentes. Contribuciones – Este estudio identifica que para legitimar la teoría de los stakeholders en la economía mexicana se requieren dos aspectos: transversalizar los conocimientos sobre la contabilidad ambiental a las micro, pequeñas y medianas empresas, y estudiar la conexión entre los interesados ( Proveedores, Clientes, accionistas, entre otros) en los informes ambientales con la finalidad de medir su nivel de influencia en la toma de decisiones, teniendo como punto de partida procedimientos metodológicos aplicados en economías desarrolladas. Palabras clave – Contabilidad ambiental; sustentabilidad; competitividad; toma de decisiones.FECAP2021-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/410710.7819/rbgn.v23i2.4107Review of Business Management; Vol. 23 No. 2 (2021); 318-336RBGN Revista Brasileira de Gestão de Negócios; Vol. 23 Núm. 2 (2021); 318-336RBGN - Revista Brasileira de Gestão de Negócios; v. 23 n. 2 (2021); 318-3361983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengspahttps://rbgn.fecap.br/RBGN/article/view/4107/pdfhttps://rbgn.fecap.br/RBGN/article/view/4107/pdf_1Copyright (c) 2021 Review of Business Managementinfo:eu-repo/semantics/openAccessMartínez, Saulo SinforosoMesa, Arístides Pelegrin2021-07-20T22:26:46Zoai:ojs.emnuvens.com.br:article/4107Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-20T22:26:46Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? Una mirada introspectiva de la contabilidad financiera ambiental en México desde la teoría de los stakeholders. ¿Mito o realidad? Una mirada introspectiva de la contabilidad financiera ambiental en México desde la teoría de los stakeholders. ¿Mito o realidad? |
title |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? |
spellingShingle |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? Martínez, Saulo Sinforoso Environmental accounting Sustainability Competitiveness Decision making |
title_short |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? |
title_full |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? |
title_fullStr |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? |
title_full_unstemmed |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? |
title_sort |
An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality? |
author |
Martínez, Saulo Sinforoso |
author_facet |
Martínez, Saulo Sinforoso Mesa, Arístides Pelegrin |
author_role |
author |
author2 |
Mesa, Arístides Pelegrin |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Martínez, Saulo Sinforoso Mesa, Arístides Pelegrin |
dc.subject.por.fl_str_mv |
Environmental accounting Sustainability Competitiveness Decision making |
topic |
Environmental accounting Sustainability Competitiveness Decision making |
description |
Purpose – This research project analyzes the use of the theoretical contributions regarding environmental financial accounting (EFA) by Mexican companies. Design/methodology/approach – The methodology is divided into two sections. The first part involves a document analysis of the sustainability reports issued by 29 sustainable companies from the Mexican Stock Exchange. The second section describes the correlation between the EFA components and revenue. Findings – The preliminary findings show that the ideas regarding social and environmental accounting written over two decades ago by Gray (1992), Laringa (1995), Moneva and Llena (1996), Bebbington (2001), and Llull (2001), among others, have been applied within the context of the Mexican economy. However, there are some theoretical gaps that will continue to make EFA a myth for emerging economies due to the lack of public policies. Originality/value – This study identifies that the Mexican economy requires two actions in order to legitimize the stakeholder theory. First, the concepts of environmental accounting need to be applied across micro, small and medium-sized businesses. Second, the relationships among stakeholders (suppliers, customers, shareholders, etc.) need to be analyzed in the environmental reports in order to assess their level of influence on decision making. The starting point for this analysis should be the methodology applied in developed economies. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-06-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/4107 10.7819/rbgn.v23i2.4107 |
url |
https://rbgn.fecap.br/RBGN/article/view/4107 |
identifier_str_mv |
10.7819/rbgn.v23i2.4107 |
dc.language.iso.fl_str_mv |
eng spa |
language |
eng spa |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/4107/pdf https://rbgn.fecap.br/RBGN/article/view/4107/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 23 No. 2 (2021); 318-336 RBGN Revista Brasileira de Gestão de Negócios; Vol. 23 Núm. 2 (2021); 318-336 RBGN - Revista Brasileira de Gestão de Negócios; v. 23 n. 2 (2021); 318-336 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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1798942370446704640 |