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: | , |
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| Formato: | Artículo publishedVersion Articles Text Artículos de Investigación Texto |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2023
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| 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 |
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| Sumario: | 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. |
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