Abstract

MARTINEZ-PULIDO, Viviana Andrea  and  GOMEZ-VILLEGAS, Mauricio. Accounting and environmental conflicts in the financial system: case study in the Argentinian banking sector. Cuad. Contab. [online]. 2015, vol.16, n.41, pp.281-306. ISSN 0123-1472.

Accounting is not a technical neutral knowledge. To the contrary, it is a potent social institution that takes part in the construction and understanding of the social and economic universe. For this reason, accounting may ease making visible or hiding of environmental conflicts. Due to this, the field of environmental and social accounting is gradually gaining strength. The financial system has a determinant role in the production and reproduction of environmental conflicts. This work addresses the case of the Argentinian banking sector and studies the role of environmental accounting information (sustainability reports) in the treatment of environmental conflicts in the banking sector. We found that, despite the advances made by banks regarding the disclosure of accounting environmental information, environmental conflicts are not recognized adequately in order to face the challenges that sustainable development implies on its strong side.

Keywords : environmental accounting; environmental conflicts; sustainability information; bank case study.

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