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Pecunia: Revista de la Facultad de Ciencias Económicas y Empresariales
Article . 2009 . Peer-reviewed
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Indicadores de desempeño ambiental en el marco de la ISO 2600 RS

Authors: Jiménez Montañés, María Ángela;

Indicadores de desempeño ambiental en el marco de la ISO 2600 RS

Abstract

La Responsabilidad Social Corporativa (RSC) es un instrumento que ayuda a conciliar objetivos económicos, sociales y medioambientales, a empresas de todos los tamaños, en cooperación con sus interlocutores o partes interesadas, defendiendo valores comunes y aumentando el sentido de la solidaridad y la cohesión, dentro del debate de la globalización, la competitividad y la sostenibilidad.<br />El impacto de la RSC en la organización se manifiesta en tres dimensiones: económica, social y medioambiental, siendo en esta última, en donde vamos a centrar el trabajo. En el campo medioambiental es necesario la aplicación de sistemas de gestión que garanticen el cumplimiento de los objetivos dentro del marco de la RSC, bien basados en modelos europeos EMAS o bien según lo establecido por la ISO 14000 y por las primeras aproximaciones de la ISO 26000 RS.<br />Uno de los instrumentos necesarios para la aplicación de los sistemas de gestión son los indicadores cuantitativos, que nos sirven como cuantificación del desempeño ambiental conseguido por las organizaciones en base a la política establecida. Los indicadores por sí mismos no nos van a proporcionar demasiada información útil, salvo que sean considerados bajo la práctica de otros métodos adicionales como puede ser el análisis DAFO o bien el benchmarking, para seleccionar estrategias en base a la comparativa de la posición de la organización en relación al resto del entorno económico.<br /><br />Corporate social responsibility is an instrument that helps to reconcile economic, social and environmental objectives to businesses of all sizes, in cooperation with its partners or stakeholders, to defend common values and increase the sense of solidarity and cohesion, within the debate of globalisation, competitiveness and sustainability.<br />The impact of CSR in the organization is shown in three dimensions: economic, social and environmental; where we will focus our paper in the latter. In the environmental field, it is necessary the implementation of management systems to ensure the fulfilment of objectives within the framework of the RSC, either based on EMAS European models or on the established ones by the ISO 14000 and by the first approximations of ISO 26000 RS.<br />One of the necessary instruments for the implementation of management systems are quantitative indicators, which help us as the quantification of environmental performance for organizations based on the established policy. The same indicators will not provide too much information unless they are considered under the practice of other additional methods such as SWOT analysis or benchmarking, to select strategies based on the comparative position of the organization in relation to the rest of the economic environment.

Related Organizations
Keywords

Environmental management, Environmental indicators, Normas ISO, Indicadores medioambientales, Gestión ambiental, ISO standards

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Average
Average
gold