{"id":59816,"date":"2007-10-07T00:00:00","date_gmt":"2007-10-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/gestion-medioambiental-liderazgo-e-informacion\/"},"modified":"2007-10-07T00:00:00","modified_gmt":"2007-10-07T00:00:00","slug":"gestion-medioambiental-liderazgo-e-informacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/gestion-medioambiental-liderazgo-e-informacion\/","title":{"rendered":"Gesti\u00f3n medioambiental: liderazgo e informaci\u00f3n"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Oliver Fern\u00e1ndez Gonz\u00e1lez <\/strong><\/h2>\n<p>El objeto de esta investigaci\u00f3n es la informaci\u00f3n contable y medioambiental, suministrada a trav\u00e9s de los documentos que las empresas hacen p\u00fablicos, mediante diferentes canales de comunicaci\u00f3n con sus usuarios, estructur\u00e1ndose en cuatro cap\u00edtulos que se complementan con las conclusiones, limitaciones y futuras l\u00edneas de investigaci\u00f3n. los tres primeros cap\u00edtulos se destinan a la fundamentaci\u00f3n te\u00f3rica, normativa y descriptiva, de la informaci\u00f3n contable, ambiental y empresarial en las diversas estrategias medioambientales, con una especial atenci\u00f3n a la estrategia de liderazgo medioambiental sectorial, y el cuarto a la investigaci\u00f3n emp\u00edrica, que consiste en un estudio anal\u00edtico, plurianual y multicomparativo de la informaci\u00f3n medioambiental publicada por red el\u00e9ctrica de espa\u00f1a, s.A. en el desarrollo de la investigaci\u00f3n se ha combinado la metodolog\u00eda inductiva con la deductiva, y los planteamientos de la contabilidad normativa con los de la positiva. las razones por las que una entidad adopta una estrategia de liderazgo medioambiental son fundamentalmente el car\u00e1cter estrat\u00e9gico del medio ambiente para dicha entidad y el deseo de legitimarse ante sus grupos de inter\u00e9s. Una sola de estas razones es suficiente para adoptar una estrategia de liderazgo medioambiental sectorial. las causas de la publicaci\u00f3n de la informaci\u00f3n mediambiental son, para la informaci\u00f3n obligatoria, la normativa en vigor y para la informaci\u00f3n voluntaria, la exigencia de los grupos de inter\u00e9s y el deseo de la entidad de legitimarse ante los mismos. para la informaci\u00f3n legalmente obligatoria los requisitos y la evaluaci\u00f3n de la calidad es similar a cualquier otra informaci\u00f3n contable obligatoria, mientras que para la informaci\u00f3n voluntaria, los indicadores existentes son insuficientes y dispersos, requiriendo un dise\u00f1o de est\u00e1ndares que goce de una aceptaci\u00f3n m\u00e1s generalizada y una mayor implicaci\u00f3n de los auditores de cuentas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Gesti\u00f3n medioambiental: liderazgo e informaci\u00f3n<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Gesti\u00f3n medioambiental: liderazgo e informaci\u00f3n <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Oliver Fern\u00e1ndez Gonz\u00e1lez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Le\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/07\/2007<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jos\u00e9 Luis Fanjul Su\u00e1rez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: josep Valverd\u00fa calafell <\/li>\n<li>vicente m Ripoll feliu (vocal)<\/li>\n<li>heliodoro Robleda cabezas (vocal)<\/li>\n<li>de la david Fuente Garc\u00eda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Oliver Fern\u00e1ndez Gonz\u00e1lez El objeto de esta investigaci\u00f3n es la informaci\u00f3n contable y medioambiental, suministrada a trav\u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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