Divulgación ambiental y la interrelación de la ecoinnovación. El caso de las empresas españolas

Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms

  • Miguel Marco Fondevila Universidad de Zaragoza
  • José M. Moneva Universidad de Zaragoza
  • Sabina Scarpellini Universidad de Zaragoza https://orcid.org/0000-0001-7077-5352
Palabras clave: Divulgación ambiental, Informes ambientales, Eco-innovación, Percepción de los gerentes, Vista Basada en Recursos (RBV)

Resumen

Los impulsores reales de la divulgación ambiental de las empresas han sido ampliamente estudiados y, sin embargo, sin resultados concluyentes. La mayoría de la literatura busca el vínculo entre el desempeño ambiental y la divulgación ambiental, como reflejo del enfoque instrumental o normativo de la compañía hacia la sostenibilidad. Sin embargo, durante la última década, un número creciente de compañías se están uniendo a las filas de la ecoinnovación, enfocando su estrategia en la innovación ambiental y allanando el camino para nuevos enfoques para la divulgación ambiental.
El objetivo principal de este documento es evaluar si la ecoinnovación en las empresas puede actuar como un impulsor no intencionado de la divulgación de informes ambientales, en relación con la teoría de la Vista basada en los recursos y la búsqueda de una ventaja competitiva. Se ha llevado a cabo una extensa investigación con empresas ecoinnovadoras españolas, evaluando sus estándares de divulgación ambiental desde una doble perspectiva: la percepción de los administradores y la información ambiental disponible al público.
Los hallazgos traen implicaciones interesantes sobre el desajuste entre la percepción de los gerentes sobre su divulgación ambiental y sus normas contables, y la divulgación real de los informes ambientales puestos a disposición de sus partes interesadas. Dentro de la muestra estudiada, la ecoinnovación parece ser un impulsor para la divulgación ambiental desde un enfoque integral incluido en la teoría de la RBV, donde la información ambiental se destina principalmente a fines administrativos y solo de manera secundaria a informar a los interesados.

Biografía del autor

Miguel Marco Fondevila, Universidad de Zaragoza

Universidad de Zaragoza - Departamento de Contabilidad y Finanzas e Instituto de Investigación CIRCE

José M. Moneva, Universidad de Zaragoza

Universidad de Zaragoza - Departamento de Contabilidad y Finanzas.

Sabina Scarpellini, Universidad de Zaragoza

Universidad de Zaragoza - Departamento de Contabilidad y Finanzas e Instituto de Investigación CIRCE

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Publicado
01-01-2019
Cómo citar
Marco Fondevila, M., Moneva, J. M., & Scarpellini, S. (2019). Divulgación ambiental y la interrelación de la ecoinnovación. El caso de las empresas españolas. Revista De Contabilidad - Spanish Accounting Review, 22(1), 73-87. https://doi.org/10.6018/rc-sar.22.1.354321
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