SciELO - Scientific Electronic Library Online

 
vol.14 número35Costos de prestaciones de Pago Asociado de Diagnóstico (PAD) en un hospital provincial chilenoFuturos sobre TES tasa fija en pesos, producto derivado en el mercado de capitales colombiano índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Revista

Articulo

Indicadores

Links relacionados

  • En proceso de indezaciónCitado por Google
  • No hay articulos similaresSimilares en SciELO
  • En proceso de indezaciónSimilares en Google

Compartir


Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

MAMEDE ANDRADE, Eurídice Soares; COSENZA, José Paulo  y  PINGUELLI ROSA, Luiz. Climate change and business management: case study. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.481-512. ISSN 0123-1472.

This article examines the vulnerability of the Brazilian electrical energy sector facing the ecological impact produced by global climate change (GCC). The purpose of it lies in highlighting the importance of including environmental issues in the strategic planning of businesses in this market so that possible risks of their strategic-competitive performance can be reduced. The competitive situation of a public entity taking part in the Brazilian hydroelectric-sector is examined by means of SWOT analysis (Strengths, Weaknesses, Opportunities and Threats). In particular, it confirmed the need of this entity to preventively adapt to those changes, because vulnerability may negatively compromise its sustainable development.

Palabras clave : Environmental accounting; climate change; business risks; environmental vulnerability; economic sustainability; Electric Companies; Brazil; utilities, environmental issues; business; Power Consumption.

        · resumen en Español | Portugués     · texto en Español     · Español ( pdf )