Comprobantes de contabilidad para la captura y control de información socio-ambiental requerida en la memoria GRI 3.1.
...
Díaz Vesga, Jaime | 2014
The objective of this research work is oriented towards the design of accounting vouchers for the
capture and control of Socio-environmental information required by the GRI 3.1 memory; to
achieve this purpose, was undertaken a qualitative study approach and application scope, using
the deductive method of investigation. Because the design was the bibliographic information
sources were largely peripheral, which were analyzed by the technique known as document
analysis. The results showed that the Social Accounting Model exposed by Danilo (2012) allow
proper registration, measurement and disclosure of information concerning social facts, provided
receipts are used to allow adequate capture and data control; finally, it is concluded that the
development of proof of social accounting, furnish the necessary inputs for the preparation of
sustainability reports by a gifted cycle rigorous procedures that are routed through proper
measurement of the activities implemented by organizations and their benefits to different group
of interest that relate to them.
LEER