Sustainable accounting: measuring and reporting environmental and social impact in construction companies [Contabilidad sostenible: medición e información de impacto ambiental y social en empresas constructoras]
DOI:
https://doi.org/10.62574/rmpi.v4iContabilidad%20y%20Auditoría%20II.166Keywords:
cost reduction, cost accounting, ecosystem servicesAbstract
The aim of the research was to analyse sustainable accounting as a means of measuring and reporting environmental and social impact in construction companies. The research work was based on a descriptive, non-experimental design. The results reveal that the level of understanding among the respondents is 11.91% have a high level of understanding, 35.71% show a low level, while 47.62% exhibit a moderate level, only 4.76% indicated no knowledge of the topic evaluated. Sustainable accounting can contribute significantly to a more accurate measurement of the environmental and social impact of business activities in the construction sector in Tungurahua, Ecuador, through the implementation of standards such as IFRS S1 and S2, the use of key indicators and life cycle analysis to assess emissions, energy consumption and waste generation.
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