La contabilidad del desarrollo insostenible. Un análisis de contracuentas sobre la pérdida de biodiversidad en el caso JBS Brasil
Este estudio muestra la responsabilidad que la multinacional JBS S.A., un gran productor de proteína animal en el mundo, ha tenido sobre la pérdida de biodiversidad por deforestación en Brasil, por más de diez años. Para ello se construye una contracuenta basada en información de diversas ONG y de o...
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| Published in | Cuadernos de contabilidad Vol. 22; p. 1 |
|---|---|
| Main Authors | , |
| Format | Journal Article |
| Language | English Spanish |
| Published |
Bogotá
Pontificia Universidad Javeriana
01.02.2022
Editorial Pontificia Universidad Javeriana |
| Subjects | |
| Online Access | Get full text |
| ISSN | 0123-1472 2500-6045 |
| DOI | 10.11144/Javeriana.cc22.cdia |
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| Abstract | Este estudio muestra la responsabilidad que la multinacional JBS S.A., un gran productor de proteína animal en el mundo, ha tenido sobre la pérdida de biodiversidad por deforestación en Brasil, por más de diez años. Para ello se construye una contracuenta basada en información de diversas ONG y de organizaciones sociales que evidencian cómo los reportes de sostenibilidad de las grandes compañías maquillan comportamientos que llevan a la insostenibilidad teniendo como punto de referencia una perspectiva teórica crítica de la contabilidad y tomando como base puntual la literatura que aborda las posibilidades de la contabilidad para la emancipación, en diálogo con literatura latinoamericana sobre temas ambientales y del desarrollo. El trabajo se basa en teorías emergentes bajo el concepto de contracontabilidad, que plantean la débil efectividad del desarrollo sostenible. Los hallazgos de esta investigación evidencian las posibilidades de nuevos discursos contables para la transformación social y ambiental en los países latinoamericanos a través de maneras alternativas de rendición de cuentas, ampliando la literatura contable sobre el rol de la contabilidad en la problemática ambiental, en tanto los informes tradicionales y oficiales sólo muestran la cara conveniente a los intereses de la empresa que reporta. |
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| AbstractList | This study shows the responsibility that multinational JBS S.A., a large producer of animal protein, has had on the loss of biodiversity due to deforestation in Brazil for over than 10 years. To do this, a counter-account is constructed based on information from various NGOs and social organizations that show how the sustainability reports of large companies make up behaviors that lead to unsustainability. A critical theoretical accounting perspective serves as a point of reference, and the study takes specific literature that addresses the possibilities of accounting for emancipation, in dialogue with Latin American literature on environmental and development issues, as a basis. The work is based on emerging theories under the concept of counter-accounting, which raise the weak effectiveness of sustainable development. The findings of this research show the possibilities of new accounting discourses for social and environmental transformation in Latin American countries through alternative forms of accountability. This expands the accounting literature on the role of accounting in environmental issues, while traditional and official reports only show the side which is most convenient to the interests of the reporting company. Este estudio muestra la responsabilidad que la multinacional JBS S.A., un gran productor de proteína animal en el mundo, ha tenido sobre la pérdida de biodiversidad por deforestación en Brasil, por más de diez años. Para ello se construye una contracuenta basada en información de diversas ONG y de organizaciones sociales que evidencian cómo los reportes de sostenibilidad de las grandes compañías maquillan comportamientos que llevan a la insostenibilidad teniendo como punto de referencia una perspectiva teórica crítica de la contabilidad y tomando como base puntual la literatura que aborda las posibilidades de la contabilidad para la emancipación, en diálogo con literatura latinoamericana sobre temas ambientales y del desarrollo. El trabajo se basa en teorías emergentes bajo el concepto de contracontabilidad, que plantean la débil efectividad del desarrollo sostenible. Los hallazgos de esta investigación evidencian las posibilidades de nuevos discursos contables para la transformación social y ambiental en los países latinoamericanos a través de maneras alternativas de rendición de cuentas, ampliando la literatura contable sobre el rol de la contabilidad en la problemática ambiental, en tanto los informes tradicionales y oficiales sólo muestran la cara conveniente a los intereses de la empresa que reporta. |
| Audience | Academic |
| Author | Suárez Rico, Yuli Marcela Valenzuela Jiménez, Luis Fernando |
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| SubjectTerms | Accountability Biodiversity Corporate responsibility Deforestation Meat industry Meat processing Multinational corporations Sustainable development |
| Title | La contabilidad del desarrollo insostenible. Un análisis de contracuentas sobre la pérdida de biodiversidad en el caso JBS Brasil |
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