Medición del impacto y rendición de cuentas en las empresas sociales: integración información financiera y no financeira
- Penabad, María Celia López
- Sanfiz, José Manuel Maside
- Iglesias-Casal, Ana
- Manent, Juan Torrelles
ISSN: 2178-9010
Ano de publicación: 2024
Volume: 15
Número: 1
Páxinas: 356-388
Tipo: Artigo
Outras publicacións en: Revista de Gestão e Secretariado
Resumo
Las empresas sociales, en tanto que empresas híbridas, necesitanmodelos alternativos para la gestión y medición de su desempeño social y económico, como apoyo a la toma de decisiones y para garantizar la rendición de cuentas ante sus grupos de interés. En los últimos años, han surgido diferentes metodologías para evaluar su desempeño e impacto social. En este contexto, el presente documento pretende hacer una revisión de la literatura académica existente, relacionando estos modelos de medición de su impacto social, con otros instrumentos de rendición de cuentas como las memorias de sostenibilidad y la información financiera tradicional.
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