Directrices para orientar a xestión ambiental cara á creación de valor empresarial

  1. Piñeiro Chousa, Juan
  2. Romero Castro, Noelia
Revista:
Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

ISSN: 1132-2799

Ano de publicación: 2011

Volume: 20

Número: 1

Páxinas: 143-167

Tipo: Artigo

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Outras publicacións en: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

Resumo

Aunque las interrelaciones entre la economía, la empresa y el medio ambiente son cada vez más evidentes y se constatan en la toma de decisiones políticas y de gestión a todos los niveles, a los gestores empresariales todavía les resulta difícil unir el objetivo financiero clásico de creación de valor para el accionista con la mejora del desempeño medioambiental de su organización. Para conseguirlo se precisa de un marco conceptual que haga explícitos los vínculos entre ambos. A partir de ese marco conceptual, se hace posible establecer una serie de pautas y reglas a considerar por las empresas en la toma de decisiones operativas, de inversión y de financiación para orientar su estrategia medioambiental hacia la creación de valor.

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