Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society

Detalhes bibliográficos
Autor(a) principal: Dias, Rayla dos Santos Oliveira
Data de Publicação: 2023
Outros Autores: Ferreira, Aracéli Cristina de S.
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Cadernos EBAPE.BR
Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/90186
Resumo: The term “natural capital” originated in the field of economics but has gained increasing prominence in accounting in recent years. Natural capital is the stock of renewable or non-renewable natural resources that benefit both society and businesses, providing value through ecosystem services. This essay proposes the theoretical perspective of the invisible shareholder, highlighting the often unacknowledged contribution of society as a supplier of natural capital to businesses. This perspective is grounded in the following observations: a) natural capital arises from the natural resources that constitute our natural heritage, b) the combination of these resources contributes to the value creation of businesses, and c) accounting disclosures typically do not account for society’s participation in the value generated by businesses The study examines the relationship between natural capital, business, and society based on aspects associated with ownership and control, the contribution of natural capital in the business value creation process, and the elements that involve disclosing this relationship in accounting.
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spelling Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and societyAccionista Invisible: una perspectiva teórica sobre la relación entre capital natural, empresas y sociedadShareholder invisível: uma perspectiva teórica da relação entre capital natural, negócios e sociedadeCapital naturalNegóciosSociedadeContabilidadeShareholder invisívelNatural capitalBusinessSociety AccountingInvisible ShareholderCapital naturalEmpresasSociedadContabilidadAccionista invisibleThe term “natural capital” originated in the field of economics but has gained increasing prominence in accounting in recent years. Natural capital is the stock of renewable or non-renewable natural resources that benefit both society and businesses, providing value through ecosystem services. This essay proposes the theoretical perspective of the invisible shareholder, highlighting the often unacknowledged contribution of society as a supplier of natural capital to businesses. This perspective is grounded in the following observations: a) natural capital arises from the natural resources that constitute our natural heritage, b) the combination of these resources contributes to the value creation of businesses, and c) accounting disclosures typically do not account for society’s participation in the value generated by businesses The study examines the relationship between natural capital, business, and society based on aspects associated with ownership and control, the contribution of natural capital in the business value creation process, and the elements that involve disclosing this relationship in accounting.El término “capital natural” tuvo sus orígenes ligados a la Economía; En los últimos años, sin embargo, han crecido las discusiones al respecto en el área de Contabilidad. Definido como el stock de recursos naturales renovables o no renovables que se combinan para producir un flujo de beneficios para la sociedad y las empresas, el capital natural proporciona valor a través de sus servicios ecosistémicos. En este caso, considerando que: el capital natural se deriva de los recursos naturales que conforman el patrimonio natural, la combinación de estos recursos contribuye a que las empresas creen valor, y la participación de la sociedad en el valor generado por las empresas no se evidencia en la contabilidad, el presente ensayo pretende proponer la perspectiva teórica del accionista invisible, teniendo en cuenta la contribución aún no reconocida de la sociedad como proveedora de capital natural a las empresas. Para ello, el estudio presenta la relación entre capital natural, empresa y sociedad, a partir de: aspectos asociados a la propiedad y control, el aporte del capital natural en el proceso de creación de valor empresarial y los elementos que implican la revelación de esta relación en la contabilidad.O termo “capital natural” teve sua origem atrelada à Economia; nos últimos anos, no entanto, discussões a seu respeito têm crescido na área de Contabilidade. Definido como o estoque de recursos naturais renováveis ou não renováveis, que se combinam para produzir um fluxo de benefícios para a sociedade e para os negócios, o capital natural fornece valor por meio dos seus serviços ecossistêmicos. Nesse caso, considerando que: o capital natural é derivado de recursos naturais que compõem o patrimônio natural, a combinação desses recursos contribui para que os negócios criem valor, e a participação da sociedade no valor gerado pelos negócios não é evidenciada pela contabilidade, o presente ensaio tem por objetivo propor a perspectiva teórica do shareholder invisível, tendo em vista a contribuição ainda não reconhecida da sociedade como fornecedora do capital natural aos negócios. Para tal, o estudo apresenta a relação entre o capital natural, os negócios e a sociedade, com base: nos aspectos associados a propriedade e controle, na contribuição do capital natural no processo de criação de valor dos negócios e nos elementos que envolvem a evidenciação dessa relação na contabilidade.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2023-10-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/9018610.1590/1679-395120230188Cadernos EBAPE.BR; Vol. 21 No. 5 (2023); e2023-0188Cadernos EBAPE.BR; Vol. 21 Núm. 5 (2023); e2023-0188Cadernos EBAPE.BR; v. 21 n. 5 (2023); e2023-01881679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/90186/84763https://periodicos.fgv.br/cadernosebape/article/view/90186/84764https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessDias, Rayla dos Santos OliveiraFerreira, Aracéli Cristina de S.2023-11-06T19:56:26Zoai:ojs.periodicos.fgv.br:article/90186Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:35.679419Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
Accionista Invisible: una perspectiva teórica sobre la relación entre capital natural, empresas y sociedad
Shareholder invisível: uma perspectiva teórica da relação entre capital natural, negócios e sociedade
title Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
spellingShingle Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
Dias, Rayla dos Santos Oliveira
Capital natural
Negócios
Sociedade
Contabilidade
Shareholder invisível
Natural capital
Business
Society
Accounting
Invisible Shareholder
Capital natural
Empresas
Sociedad
Contabilidad
Accionista invisible
title_short Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
title_full Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
title_fullStr Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
title_full_unstemmed Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
title_sort Invisible Shareholder: a theoretical perspective on the relationship among natural capital, business, and society
author Dias, Rayla dos Santos Oliveira
author_facet Dias, Rayla dos Santos Oliveira
Ferreira, Aracéli Cristina de S.
author_role author
author2 Ferreira, Aracéli Cristina de S.
author2_role author
dc.contributor.author.fl_str_mv Dias, Rayla dos Santos Oliveira
Ferreira, Aracéli Cristina de S.
dc.subject.por.fl_str_mv Capital natural
Negócios
Sociedade
Contabilidade
Shareholder invisível
Natural capital
Business
Society
Accounting
Invisible Shareholder
Capital natural
Empresas
Sociedad
Contabilidad
Accionista invisible
topic Capital natural
Negócios
Sociedade
Contabilidade
Shareholder invisível
Natural capital
Business
Society
Accounting
Invisible Shareholder
Capital natural
Empresas
Sociedad
Contabilidad
Accionista invisible
description The term “natural capital” originated in the field of economics but has gained increasing prominence in accounting in recent years. Natural capital is the stock of renewable or non-renewable natural resources that benefit both society and businesses, providing value through ecosystem services. This essay proposes the theoretical perspective of the invisible shareholder, highlighting the often unacknowledged contribution of society as a supplier of natural capital to businesses. This perspective is grounded in the following observations: a) natural capital arises from the natural resources that constitute our natural heritage, b) the combination of these resources contributes to the value creation of businesses, and c) accounting disclosures typically do not account for society’s participation in the value generated by businesses The study examines the relationship between natural capital, business, and society based on aspects associated with ownership and control, the contribution of natural capital in the business value creation process, and the elements that involve disclosing this relationship in accounting.
publishDate 2023
dc.date.none.fl_str_mv 2023-10-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/90186
10.1590/1679-395120230188
url https://periodicos.fgv.br/cadernosebape/article/view/90186
identifier_str_mv 10.1590/1679-395120230188
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/90186/84763
https://periodicos.fgv.br/cadernosebape/article/view/90186/84764
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
dc.source.none.fl_str_mv Cadernos EBAPE.BR; Vol. 21 No. 5 (2023); e2023-0188
Cadernos EBAPE.BR; Vol. 21 Núm. 5 (2023); e2023-0188
Cadernos EBAPE.BR; v. 21 n. 5 (2023); e2023-0188
1679-3951
reponame:Cadernos EBAPE.BR
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos EBAPE.BR
collection Cadernos EBAPE.BR
repository.name.fl_str_mv Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosebape@fgv.br||cadernosebape@fgv.br
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