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Article . 2016 . Peer-reviewed
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Puertos y Reportes de Sostenibilidad: Revisión del Estado del Arte

Authors: Lucia Sarro;

Puertos y Reportes de Sostenibilidad: Revisión del Estado del Arte

Abstract

En los últimos tiempos, cuestiones relacionadas con el desarrollo sostenible han adquirido relevancia a nivel mundial. Los puertos no son ajenos a dicha situación: diversas instituciones de este tipo ya han advertido esta problemática y comenzado a confeccionar sus reportes o memorias de sostenibilidad. Los resultados más relevantes obtenidos en el presente estudio exploratorio muestran que: (1) la mayoría de los puertos metropolitanos aún no reportan bajo los lineamientos de la Global Reporting Initiative; (2) aquellos puertos que sí los utilizan, no siguen un patrón determinado en cuanto a estilos, periodicidad, denominación de los informes, análisis de stakeholders o de materialidad, entre otros aspectos; (3) en la Argentina, la temática es aún de carácter incipiente y se enfoca principalmente en el aspecto medioambiental y social. El propósito de este trabajo consiste en recoger las mejores prácticas a nivel mundial a la hora de reportar para proveer un marco referencial en puertos argentinos. 

Related Organizations
Keywords

Accounting. Bookkeeping, HF5601-5689, Labor. Work. Working class, HD72-88, Management. Industrial management, Economic growth, development, planning, HD4801-8943, HD28-70

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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!
0
Average
Average
Average
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