Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport

This article describes the requirements demanded by Law 11/2018 in Spain, through the Non-Financial Information Statement that only a limited number of large companies publish on environmental matters, social matters and related to employees, respecto for human rights, anti-corruption an bribery. T...

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Autores principales:	Freire Ferrer, Liliana Beatriz, Mecha López, Rosa
Formato:	Artículo publishedVersion Articles Text Artículos de Investigación Texto
Lenguaje:	Español
Publicado:	FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2023
Materias:	Información no financiera gestión medioambiental instrumentos de protección ambiental contaminación acústica del transporte aéreo Non-financial information environmental management environmental protection instruments noise pollution from air transport
Acceso en línea:	https://ojs.economicas.uba.ar/Contyaudit/article/view/2908 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2908_oai
Aporte de:	Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires

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spelling	I28-R145-2908_oai2025-02-11 Freire Ferrer, Liliana Beatriz Mecha López, Rosa 2023-12-03 This article describes the requirements demanded by Law 11/2018 in Spain, through the Non-Financial Information Statement that only a limited number of large companies publish on environmental matters, social matters and related to employees, respecto for human rights, anti-corruption an bribery. The case of AENA is studied in environmental issues, delving into the topic of noise pollution to provide answers in decisión-making, through economic instruments of environmental protection and management accounting. The role of the auditor in provinding credibility on this type of non-financial statements is highlighted. El presente artículo describe los requerimientos exigidos por la Ley 11/2018 en España, a través del Estado de Información no Financiera que sólo un número limitado de grandes empresas publican en asuntos ambientales, asuntos sociales y relacionados con los empleados, el respeto a los derechos humanos, anti-corrupción y sobornos. Se estudia el caso de AENA en cuestiones medioambientales, profundizando el tema en la contaminación acústica para dar respuestas en la toma de decisiones, a través de los instrumentos económicos de protección ambiental y la contabilidad de gestión. Se resalta el papel del auditor en brindar credibilidad sobre este tipo de declaraciones no financieras. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2908 10.56503/Contabilidad_y_Auditoria/Nro.58(29)/2908 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2908/3754 https://ojs.economicas.uba.ar/Contyaudit/article/view/2908/3818 Derechos de autor 2023 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 58 (29): CONTABILIDAD Y AUDITORÍA Julio - Diciembre 2023; 113-148 1852-446X 1515-2340 Información no financiera gestión medioambiental instrumentos de protección ambiental contaminación acústica del transporte aéreo Non-financial information environmental management environmental protection instruments noise pollution from air transport Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport La información no financiera, la contabilidad de gestión y los instrumentos económicos de protección ambiental en el transporte aéreo español info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Text Artículos de Investigación Texto https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2908_oai
institution	Universidad de Buenos Aires
institution_str	I-28
repository_str	R-145
collection	Repositorio Digital de la Universidad de Buenos Aires (UBA)
language	Español
orig_language_str_mv	spa
topic	Información no financiera gestión medioambiental instrumentos de protección ambiental contaminación acústica del transporte aéreo Non-financial information environmental management environmental protection instruments noise pollution from air transport
spellingShingle	Información no financiera gestión medioambiental instrumentos de protección ambiental contaminación acústica del transporte aéreo Non-financial information environmental management environmental protection instruments noise pollution from air transport Freire Ferrer, Liliana Beatriz Mecha López, Rosa Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
topic_facet	Información no financiera gestión medioambiental instrumentos de protección ambiental contaminación acústica del transporte aéreo Non-financial information environmental management environmental protection instruments noise pollution from air transport
description	This article describes the requirements demanded by Law 11/2018 in Spain, through the Non-Financial Information Statement that only a limited number of large companies publish on environmental matters, social matters and related to employees, respecto for human rights, anti-corruption an bribery. The case of AENA is studied in environmental issues, delving into the topic of noise pollution to provide answers in decisión-making, through economic instruments of environmental protection and management accounting. The role of the auditor in provinding credibility on this type of non-financial statements is highlighted.
format	Artículo publishedVersion Articles Text Artículos de Investigación Texto
author	Freire Ferrer, Liliana Beatriz Mecha López, Rosa
author_facet	Freire Ferrer, Liliana Beatriz Mecha López, Rosa
author_sort	Freire Ferrer, Liliana Beatriz
title	Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
title_short	Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
title_full	Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
title_fullStr	Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
title_full_unstemmed	Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
title_sort	non-financial information, management accounting and economic instruments of environmental protection in spanish air transport
publisher	FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate	2023
url	https://ojs.economicas.uba.ar/Contyaudit/article/view/2908 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2908_oai
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Non-financial information, management accounting and economic instruments of environmental protection in spanish air transport

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