Medición del impacto y rendición de cuentas en las empresas sociales: integración información financiera y no financeira

  1. Penabad, María Celia López
  2. Sanfiz, José Manuel Maside
  3. Iglesias-Casal, Ana
  4. Manent, Juan Torrelles
Revista:
Revista de Gestão e Secretariado

ISSN: 2178-9010

Ano de publicación: 2024

Volume: 15

Número: 1

Páxinas: 356-388

Tipo: Artigo

DOI: 10.7769/GESEC.V15I1.3355 GOOGLE SCHOLAR lock_openAcceso aberto editor

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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