Comprobantes de contabilidad para la captura y control de información socio-ambiental requerida en la memoria GRI 3.1.
Díaz Vesga, Jaime
Álvarez, Luis Alberto
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AbstractThe 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.
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