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En la actualidad, la conservación del ambiente es un tema de relevancia a nivel mundial, por la repercusión que tiene en las estrategias de desarrollo y de competitividad, así como en la propia dinámica de los países tendientes a buscar los añorados patrones de sostenibilidad. La contabilidad es un área que ha tenido un desarrollo vertiginoso en los últimos años, motivado por los profundos cambios y la dinámica de los entornos empresariales que han reconfigurado los patrones de comportamiento de este campo. Sin embargo, no ha perdido su esencia, manteniendo su carácter normativo bajo condiciones de relevancia, transparencia y fiabilidad de los hechos económicos. Día con día, en los círculos académicos, es más latente el interés por proporcionarle a esta área del conocimiento funciones para establecer patrones de acción y comportamiento para mejorar la situación ambiental de las empresas. Es por ello que ha surgido un área que por su importancia ha motivado a académicos, empresarios e investigadores, y que está destinada precisamente a cubrir expectativas de información teniendo como base la racionalidad de recursos: la contabilidad financiera ambiental. La presente obra está dedicada a abordar, desde una perspectiva teórica, algunas experiencias que se han obtenido, tanto en México como en Cuba, con el consenso de que sin duda el camino hacia la normatividad contable ambiental es aún incipiente.
For Introduction to Business courses. This best-selling text by Ricky Griffin and Ronald Ebert provides students with a comprehensive overview of all the important functions of business. Each edition has introduced cutting-edge firsts while ensuring the underlying principles that guided its creation, Doing the Basics Best, were retained. The seventh edition focuses on three simple rules- Learn, Evaluate, Apply. - NEW- Chapter 2: Understanding the Environments of Business - This new chapter puts business operations in contemporary context, explaining the idea of organizational boundaries and describing the ways in which elements from multiple environments cross those boundaries and shape organizational activities. This chapter sets the stage as an introduction to some of the most important topics covered in the rest of the book, for example: - The Economics Environment includes the role of aggregate output, standard of living, real growth rate; GDP per capita; real GDP; purchasing power parity; and the Consumer Price Index. - The Technology Environment includes special attention to new tools for competitiveness in both goods and services and business process technologies, plus e
This book addresses one of the core challenges in the corporate social responsibility (or business and human rights) debate: how to ensure adequate access to remedy for victims of corporate abuses that infringe upon their human rights. However, ensuring access to remedy depends on a series of normative and judicial elements that become highly complex when disputes are transnational. In such cases, courts need to consider and apply different laws that relate to company governance, to determine the competent forum, to define which bodies of law to apply, and to ensure the adequate execution of judgments. The book also discusses how alternative methods of dispute settlement can relate to this topic, and the important role that private international law plays in access to remedy for corporate-related human rights abuses. This collection comprises 20 national reports from jurisdictions in Europe, North America, Latin America and Asia, addressing the private international law aspects of corporate social responsibility. They provide an overview of the legal differences between geographical areas, and offer numerous examples of how states and their courts have resolved disputes involving private international law elements. The book draws two preliminary conclusions: that there is a need for a better understanding of the role that private international law plays in cases involving transnational elements, in order to better design transnational solutions to the issues posed by economic globalisation; and that the treaty negotiations on business and human rights in the United Nations could offer a forum to clarify and unify several of the elements that underpin transnational disputes involving corporate human rights abuses, which could also help to identify and bridge the existing gaps that limit effective access to remedy. Adopting a comparative approach, this book appeals to academics, lawyers, judges and legislators concerned with the issue of access to remedy and reparation for corporate abuses under the prism of private international law.
Increased tourism benefits local economies by creating more revenue and employment options as interest in the location grows. However, as the hospitality and travel industry continues to grow and adapt, it becomes imperative that they implement socially responsible procedures. Corporate Social Responsibility in the Hospitality and Tourism Industry discusses issues and challenges faced by organizations implementing responsible business practices within the travel, hotel, leisure and hospitality industries. Featuring best practices and theoretical concepts on the support of local economies, ethical sourcing of native goods, and sustainability procedures, this publication is a vital source for policy makers, academicians, researchers, students, technology developers, and government officials interested in emergent ethical and moral practices within the travel industry.
El nuevo ecosistema audiovisual, en el que las televisiones tratan de convivir con Internet, ofrece grandes posibilidades para informar, sensibilizar y educar al público sobre los retos ambientales a los que se enfrenta nuestra sociedad. Sin embargo, la investigación pone de manifiesto que los medios no han estado a la altura del envite, debido a la complejidad de las cuestiones ambientales, la siempre difícil relación de la ciencia con los medios de comunicación y la creciente tendencia hacia el infoentretenimiento. El medio ambiente en el nuevo universo audiovisual es el resultado tangible de un rico debate generado en la octava edición del foro «Transformar la televisión», reunido en La Casa Encendida, centro social y cultural de Fundación Montemadrid. En las páginas de este volumen, una decena de expertos en la materia analizan, con rigor y valentía, la representación audiovisual del medio ambiente en este nuevo paradigma comunicativo, en el que los formatos televisivos tradicionales han perdido peso y el vídeo en línea ha alcanzado un notable desarrollo, impulsado por las redes sociales.
Providing valuable research on the latest topics in sustainable agriculture and food systems engineering, this new volume covers key concepts on sustainable agriculture, food systems engineering for sustainable development, and agroecological transitions as an interdisciplinary field that comprises the concepts of agronomy, economics, and livestock farming sciences. It also reports on important techniques in transforming new concepts involved in both agricultural production and food consumption choices.
El marketing está presente en la cotidianeidad del ser humano, inmerso en la vida habitual del individuo al navegar en redes sociales, en las calles, mientras se traslada a su centro de trabajo, en los alimentos que consume y en los lugares que visita. En este sentido, las organizaciones advierten los cambios que presenta el entorno para dar una respuesta mediante la generación de satisfactores acordes a las necesidades y deseos que demandan los mercados de consumo. De esta forma las prácticas contemporáneas de marketing, los mercados de consumo y las propuestas de valor contribuyen al desarrollo de la economía de las empresas, por esto se vuelve relevante analizarlas desde distintas perspectivas. Las prácticas del marketing expuestas en esta obra abordan temáticas diversas que van desde el análisis del marketing de nostalgia, en postres tradicionales en el ámbito local, hasta la identificación de factores en el comercio transfronterizo de alimentos de la región, pasando por estudios de localización de restaurantes, la caracterización de influencers gastronómicos en Sonora y el uso del merchandising en productos con sellos de advertencia. En la presente publicación se abordan diferentes escenarios del consumidor desde la óptica del marketing, en los cuales se observan diversas estrategias que en el transcurrir del tiempo han evolucionado y se han fusionado con enfoques éticos y de sustentabilidad. DOI: https://doi.org/10.52501/cc.168
The World Guide to CSR is the first book to provide comparable national profiles that describe the evolution and practice of Corporate Sustainability and Responsibility (CSR) for 58 countries and 5 global regions. Each regional and national profile includes key information about the relevant CSR history, country-specific issues, trends, research and leading organizations. The purpose of the book is to give CSR professionals (including managers, consultants, academics and NGOs focusing on the social, environmental and ethical responsibilities of business) a quick reference guide to CSR in different regional and national contexts. The need for the book is premised on the fact that CSR professionals and researchers more often than not have a multinational remit and are required to benchmark performance internationally, but find that country-specific CSR information is ad hoc, limited or non-existent. Even where national CSR research exists, it is often hidden in academic journals that practitioners cannot access or do not have the time or inclination to read. The book is an edited volume, with expert contributors from around the world, all of whom have been screened and selected on the basis of their qualifications and experience in CSR. Each regional/country profile includes the following subsections:CSR in context Priority issues Trends Legislation and codes Organizations Case studies Educational institutions References This unique resource will be an essential acquisition for all organisations who need to benchmark their CSR strategies throughout different regions and cultures and want the best possible intelligence on the key issues and concerns relating to corporate social responsibility in all of the markets in which they operate.