“Viejos” instrumentos financieros en “nuevos” modelos circulares: Contabilidad medioambiental aplicada al sector financiero para el reporting de la economía circular
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy
Agencias de apoyo
- This work has been co-financed by the Government of Aragon within the Research Group S33_23R and the LMP159_21 project.
Resumen
El papel de los bancos y las instituciones financieras ha sido calificado como crucial para la economía circular, como actores clave para financiar empresas y proyectos. El potencial facilitador de algunos instrumentos financieros gestionados por el sector financiero no ha sido estudiado en relación con el fomento de la economía circular en el marco de la contabilidad medioambiental. En particular, el servicio de renting, que se ha asociado a un rendimiento más sostenible, muestra interesantes características vinculadas a la economía circular y a la servitización de la economía.
Analizando en detalle los contratos de renting de una entidad financiera durante 18 años como caso de estudio en España, este estudio demuestra cómo este tipo de servicios, aplicado a los vehículos, puede aportar importantes beneficios en cuanto al uso de recursos, impacto ambiental, eficiencia energética y reducción de emisiones de carbono. Medir cuantitativamente e informar acerca de estos impactos es relevante para la contabilidad medioambiental en el marco de la Taxonomía Europea de finanzas sostenibles.
Los resultados obtenidos desde la perspectiva de los stakeholders destacan el papel fundamental de los instrumentos financieros existentes y la necesidad de nuevas métricas para el reporting vinculado a la servitización de la economía como un tema circular específico. Este trabajo contribuye a la literatura académica proporcionando resultados empíricos a una línea de investigación aún incipiente. Para los profesionales, se aportan métricas novedosas para la economía circular en el sector financiero, mientras que, para la definición de políticas de sostenibilidad, esta investigación pone de relieve el amplio papel de las instituciones financieras en la promoción de la economía circular.
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