3 research outputs found
La Doctrina Contable y los marcos conceptuales para la normativa contable: aportes para un consenso generalizado de conceptos y definiciones clave necesarios para las Memorias de Sostenibilidad GRI G4
Get PDFEn el presente estudio se rescata que desde el a帽o 2017 ha de ser aplicada la nueva Directiva 2014/95/UE en la Uni贸n Europea, sobre divulgaci贸n de informaci贸n no financiera y diversidad, informes tambi茅n conocidos como de responsabilidad corporativa o de sostenibilidad, para organizaciones con m谩s de 500 empleados, recomend谩ndose directrices internacionales como la versi贸n G4 de la Global Reporting Initiative (GRI), entre otras. Para Argentina se considera un estudio realizado sobre la opini贸n de los CEO, de las cien empresas m谩s grandes, referida a la Sustentabilidad y que, desde el 谩mbito profesional contable, la Federaci贸n Argentina de Consejos Profesionales de Ciencias Econ贸micas (FACPCE), aprueba en 2012 la Resoluci贸n T茅cnica (RT) N潞 36: Normas contables profesionales: Balance Social. El Mencionado Balance Social se compone por la memoria de sostenibilidad de la Global Reporting Initiative (GRI) y el Estado de Valor Econ贸mico Generado y Distribuido (EVEGyD). En 2015 GRI brinda su m谩s reciente versi贸n G4 que incluye una fe de erratas para corregir algunos problemas terminol贸gicos y ambig眉edades textuales, y FACPCE en 2016 aprueba la RT N潞 44, que actualiza la anterior RT N潞 36.In the present study it is recalled that since 2017 the new Directive 2014/95 / EU has to be applied in the European Union, on disclosure of non-financial information and diversity, reports also known as corporate responsibility or sustainability, for organizations with more than 500 employees, recommending international guidelines such as the G4 version of the Global Reporting Initiative (GRI), among others. For Argentina it is considered a study carried out on the opinion of the CEOs, of the hundred largest companies, referred to the Sustainability and that, from the professional accounting scope, the Argentine Federation of Professional Councils of Economic Sciences (FACPCE), approves in 2012 Technical Resolution (RT) No. 36: Professional Accounting Standards: Social Balance. The aforementioned Social Balance is made up of the sustainability report of the Global Reporting Initiative (GRI) and the State of Economic Value Generated and Distributed (EVEGyD). In 2015, GRI provides its most recent G4 version, which includes an erratum to correct some terminological problems and textual ambiguities, and FACPCE in 2016 approves RT No. 44, which updates the previous RT No. 36.Facultad de Ciencias Econ贸mica
La Doctrina Contable y los marcos conceptuales para la normativa contable: aportes para un consenso generalizado de conceptos y definiciones clave necesarios para las Memorias de Sostenibilidad GRI G4
Get PDFEn el presente estudio se rescata que desde el a帽o 2017 ha de ser aplicada la nueva Directiva 2014/95/UE en la Uni贸n Europea, sobre divulgaci贸n de informaci贸n no financiera y diversidad, informes tambi茅n conocidos como de responsabilidad corporativa o de sostenibilidad, para organizaciones con m谩s de 500 empleados, recomend谩ndose directrices internacionales como la versi贸n G4 de la Global Reporting Initiative (GRI), entre otras. Para Argentina se considera un estudio realizado sobre la opini贸n de los CEO, de las cien empresas m谩s grandes, referida a la Sustentabilidad y que, desde el 谩mbito profesional contable, la Federaci贸n Argentina de Consejos Profesionales de Ciencias Econ贸micas (FACPCE), aprueba en 2012 la Resoluci贸n T茅cnica (RT) N潞 36: Normas contables profesionales: Balance Social. El Mencionado Balance Social se compone por la memoria de sostenibilidad de la Global Reporting Initiative (GRI) y el Estado de Valor Econ贸mico Generado y Distribuido (EVEGyD). En 2015 GRI brinda su m谩s reciente versi贸n G4 que incluye una fe de erratas para corregir algunos problemas terminol贸gicos y ambig眉edades textuales, y FACPCE en 2016 aprueba la RT N潞 44, que actualiza la anterior RT N潞 36.In the present study it is recalled that since 2017 the new Directive 2014/95 / EU has to be applied in the European Union, on disclosure of non-financial information and diversity, reports also known as corporate responsibility or sustainability, for organizations with more than 500 employees, recommending international guidelines such as the G4 version of the Global Reporting Initiative (GRI), among others. For Argentina it is considered a study carried out on the opinion of the CEOs, of the hundred largest companies, referred to the Sustainability and that, from the professional accounting scope, the Argentine Federation of Professional Councils of Economic Sciences (FACPCE), approves in 2012 Technical Resolution (RT) No. 36: Professional Accounting Standards: Social Balance. The aforementioned Social Balance is made up of the sustainability report of the Global Reporting Initiative (GRI) and the State of Economic Value Generated and Distributed (EVEGyD). In 2015, GRI provides its most recent G4 version, which includes an erratum to correct some terminological problems and textual ambiguities, and FACPCE in 2016 approves RT No. 44, which updates the previous RT No. 36.Facultad de Ciencias Econ贸mica
La Doctrina Contable y los marcos conceptuales para la normativa contable: aportes para un consenso generalizado de conceptos y definiciones clave necesarios para las Memorias de Sostenibilidad GRI G4
Get PDFEn el presente estudio se rescata que desde el a帽o 2017 ha de ser aplicada la nueva Directiva 2014/95/UE en la Uni贸n Europea, sobre divulgaci贸n de informaci贸n no financiera y diversidad, informes tambi茅n conocidos como de responsabilidad corporativa o de sostenibilidad, para organizaciones con m谩s de 500 empleados, recomend谩ndose directrices internacionales como la versi贸n G4 de la Global Reporting Initiative (GRI), entre otras. Para Argentina se considera un estudio realizado sobre la opini贸n de los CEO, de las cien empresas m谩s grandes, referida a la Sustentabilidad y que, desde el 谩mbito profesional contable, la Federaci贸n Argentina de Consejos Profesionales de Ciencias Econ贸micas (FACPCE), aprueba en 2012 la Resoluci贸n T茅cnica (RT) N潞 36: Normas contables profesionales: Balance Social. El Mencionado Balance Social se compone por la memoria de sostenibilidad de la Global Reporting Initiative (GRI) y el Estado de Valor Econ贸mico Generado y Distribuido (EVEGyD). En 2015 GRI brinda su m谩s reciente versi贸n G4 que incluye una fe de erratas para corregir algunos problemas terminol贸gicos y ambig眉edades textuales, y FACPCE en 2016 aprueba la RT N潞 44, que actualiza la anterior RT N潞 36.In the present study it is recalled that since 2017 the new Directive 2014/95 / EU has to be applied in the European Union, on disclosure of non-financial information and diversity, reports also known as corporate responsibility or sustainability, for organizations with more than 500 employees, recommending international guidelines such as the G4 version of the Global Reporting Initiative (GRI), among others. For Argentina it is considered a study carried out on the opinion of the CEOs, of the hundred largest companies, referred to the Sustainability and that, from the professional accounting scope, the Argentine Federation of Professional Councils of Economic Sciences (FACPCE), approves in 2012 Technical Resolution (RT) No. 36: Professional Accounting Standards: Social Balance. The aforementioned Social Balance is made up of the sustainability report of the Global Reporting Initiative (GRI) and the State of Economic Value Generated and Distributed (EVEGyD). In 2015, GRI provides its most recent G4 version, which includes an erratum to correct some terminological problems and textual ambiguities, and FACPCE in 2016 approves RT No. 44, which updates the previous RT No. 36.Facultad de Ciencias Econ贸mica
