Publicado dic 31, 2021



PLUMX
Almetrics
 
Dimensions
 

Google Scholar
 
Search GoogleScholar


Luis Fernando Valenzuela Jiménez

Yuli Marcela Suárez Rico

##plugins.themes.bootstrap3.article.details##

Resumen

Este estudio muestra la responsabilidad que la multinacional JBS S.A., un gran productor de proteína animal en el mundo, ha tenido sobre la pérdida de biodiversidad por deforestación en Brasil, por más de diez años. Para ello se construye una contracuenta basada en información de diversas ONG y de organizaciones sociales que evidencian cómo los reportes de sostenibilidad de las grandes compañías maquillan comportamientos que llevan a la insostenibilidad teniendo como punto de referencia una perspectiva teórica crítica de la contabilidad y tomando como base puntual la literatura que aborda las posibilidades de la contabilidad para la emancipación, en diálogo con literatura latinoamericana sobre temas ambientales y del desarrollo. El trabajo se basa en teorías emergentes bajo el concepto de contracontabilidad, que plantean la débil efectividad del desarrollo sostenible. Los hallazgos de esta investigación evidencian las posibilidades de nuevos discursos contables para la transformación social y ambiental en los países latinoamericanos a través de maneras alternativas de rendición de cuentas, ampliando la literatura contable sobre el rol de la contabilidad en la problemática ambiental, en tanto los informes tradicionales y oficiales sólo muestran la cara conveniente a los intereses de la empresa que reporta.

Keywords

Sustainable development, unsustainability, counter accounts, biodiversityDesarrollo sostenible, insostenibilidad, contracuentas, biodiversidadDesenvolvimento sustentável, insustentabilidade, contracuentas, biodiversidade

References
Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. https://doi.org/10.1108/09513570410567791
Alvesson, M., & Kärreman, D. (2011). Decolonializing discourse: Critical reflections on organizational discourse analysis. Human Relations, 64(9), 1121-1146. https://doi.org/10.1177/0018726711408629
Amazon Watch (2019). Complicity in destruction II: How northern consumers and financiers enable Bolsonaro´s assault on the brazilian amazon.
Ángel Maya, A. (1996). La fragilidad ambiental de la cultura. Historia y Medio Ambiente.
Ángel Maya, A. (2003). La Diosa Némesis. Cali: Cargraphics S.A.
Ángel Maya, A. (2013). El Reto de la Vida. Ecosistema y Cultura. Una Introducción al Estudio del Medio Ambiente. Bogotá: Ecofondo.
Apostol, O. M. (2010). A project for Romania? The role of the civil society’s counter- accounts in facilitating democratic change in society. Accounting, Auditing & Accountability Journal, 28(2), 210-241. https://doi.org/10.1108/AAAJ-07-2012-01057
Atkins, J., & Maroun, W. (2018). Integrated extinction accounting and accountability: building an ark. En Accounting, Auditing and Accountability Journal (Vol. 31). https://doi.org/10.1108/AAAJ-06-2017-2957
Bakan, J. (2006). La corporación: La búsqueda patológica de lucro y poder. Bogotá: Robinbook.
BBC (2017). Lo que se sabe del escándalo en Brasil con la carne podrida que era “maquillada” para ser exportada. Recuperado el 29 de enero de 2020 de https://www.bbc.com/mundo/noticias-america-latina-39327633
BDO (2016). Third-party audit report to meet undertaking to adopt «Public Commitment of Livestock» as indicated in the «minimum criteria for industrial-scale operations with cattle and beef products in the Amazon Biome».
Bebbington, J. (2001). Sustainable development: a review of the international development, business and accounting literature. Accounting Forum, 25(2), 128-157. https://doi.org/10.1111/1467-6303.00059
Bebbington, J., & Gray, R. (2001). An account of sustainability: Failure, success and a reconceptualization. Critical Perspectives on Accounting, 12(5), 557-587. https://doi.org/10.1006/cpac.2000.0450
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395-413. https://doi.org/10.1016/j.aos.2014.01.003
Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361. https://doi.org/10.1108/09513570810863932
Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 1592. https://doi.org/10.1108/AAAJ-05-2017-2929
Blackburn, N., Brown, J., Dillard, J., & Hooper, V. (2014). A dialogical framing of AIS-SEA design. International Journal of Accounting Information Systems, 15(2), 83-101. https://doi.org/10.1016/j.accinf.2013.10.003
Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Auditing & Accountability Journal, 26(7), 1036-1071. https://doi.org/10.1108/AAAJ-04-2012-00998
Boiral, O. (2016). Accounting for the Unaccountable: Biodiversity Reporting and Impression Management. Journal of Business Ethics, 135, 751-768. https://doi.org/10.1007/s10551-014-2497-9
Brown, J., & Dillard, J. (2015). Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance. Journal of Management Studies, 52(7), 961-985. https://doi.org/10.1111/joms.12153
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78-94. https://doi.org/10.1016/j.aos.2014.12.003
Chua, W. F. (2009). Desarrollos radicales en el pensamiento contable. En M. Gómez Villegas & C. Ospina Zapata (Eds.), Avances Interdisciplinarios para una comprensión crítica de la contabilidad: Textos paradigmáticos de las corrientes heterodoxas (p. 243). Medellín.
Cipullo, N. (2016). Biodiversity Indicators: The Accounting Point of View. Procedia Economics and Finance, 39(November 2015), 539-544. https://doi.org/10.1016/s2212-5671(16)30297-0
Climate Home News (2017). Troubled meatpacker JBS sanctioned over Amazon deforestation. Recuperado el 28 de enero de 2020 de https://www.climatechangenews.com/2017/03/31/troubled-meatpacker-jbs-sanctioned-amazon-deforestation/
Comisión Mundial del Medio ambiente y del Desarrollo (1988). Nuestro futuro común. Madrid: Alianza Editorial.
Conde, M. (2016). Resistance to Mining. A Review. Ecological Economics, 132, 80-90. https://doi.org/10.1016/j.ecolecon.2016.08.025
Contrafatto, M., Thomson, I., Monk, E. A. (2015). Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation. Critical Perspectives on Accounting, 33, 117-136. https://doi.org/10.1016/j.cpa.2015.04.009
Cooper, C. (1992). The Non and Nom of Accounting for (M)other Nature. Accounting Auditing and Accountability, 5(3), 16-39. https://doi.org/10.1108/09513579210017361
Cooper, D. J., & Morgan, W. (2013). Meeting the evolving corporate reporting needs of government and society: Arguments for a deliberative approach to accounting rule making. Accounting and Business Research, 43(4), 418-441. https://doi.org/10.1080/00014788.2013.794411
Cuckston, T. (2013). Bringing tropical forest biodiversity conservation into financial accounting calculation. Accounting, Auditing and Accountability Journal, 26(5), 688-714. https://doi.org/10.1108/AAAJ-02-2013-1231
Cuckston, T. (2018). Making Accounting for Biodiversity Research a Force for Conservation. Social and Environmental Accountability Journal, 38(3), 218-226. https://doi.org/10.1080/0969160X.2018.1516559
De Venanzi, A. (2002). Globalización y corporación. El orden social en el siglo XXI. Barcelona: Anthropos.
Decaëns, T., Martins, M. B., Feijoo, A., Oszwald, J., Dolédec, S., et al. (2018). Biodiversity loss along a gradient of deforestation in Amazonian agricultural landscapes. Conservation Biology, 32(6), 1380-1391. https://doi.org/10.1111/cobi.13206
Denedo, M., Thomson, I., & Yonekura, A. (2017). International Advocacy NGOs, Counter Accounting, Accountability and Engagement. Accounting, Auditing & Accountability Journal, 30(6), 1309-1343. https://doi.org/10.1108/AAAJ-03-2016-2468
DNV GL (2017a). Evaluation of Fulfilment of the «Public Livestock Commitment».
DNV GL (2017b). JBS divulga relatório que reafirma seu compromisso com o fim do desmatamento na Amazônia . Recuperado el 27 de enero de 2020 de https://www.dnvgl.com.br/news/jbs-divulga-relatorio-que-reafirma-seu-compromisso-com-o-fim-do-desmatamento-na-amazonia-105374
DNV GL (2018). Evaluation of Fulfilment of the “Public Livestock Commitment”. http://jbsold.adttemp.com.br/wp-content/uploads/2018/11/JBS_Public-Livestock-Commitment-Report-2018-DNVGL_EN.pdf
Dussel, E. (2001). Hacia una filosofía política crítica. Bilbao: Editorial Desclée de Brouwer.
EJAtlas (2018). Landless peasants of «KM Mil» against land grabbers in Novo Progresso, Pará, Brazil.
Escobar, A. (2007). La invención del tercer mundo: construcción y deconstrucción del desarrollo. Caracas: Fundación Editorial el perro y la rana.
Escobar, A. (2014a). La invención del desarrollo. Popayán: Universidad del Cauca.
Escobar, A. (2014b). Sentipensar con la tierra. Nuevas lecturas sobre desarrollo, territorio y diferencia. Medellín: Ediciones Unaula.
Estevan, A., & Naredo, J. M. (2009). Por una economía ecológica y solidaria: conversaciones con Antionio Estevan y José Manuel Naredo. Barecelona: Icaria.
Euromeatnews.com. (2020). JBS to supply meat worth $717 million to China. Recuperado el 29 de enero de 2020 de https://www.euromeatnews.com/Article-JBS-to-supply-meat-worth-%24717-million-to-China/3556
FAOSTAT (2017). Existencias de ganadería a nivel mundial. Recuperado el 28 de enero de 2020 de http://www.fao.org/faostat/es/#data/QA
Fearnside, P. (2017). Deforestation of the Brazilian Amazon. En H. Shugart (Ed.), Oxford Research Encyclopedia of Environmental Science. New York: Oxford University Press. https://doi.org/10.1093/acrefore/9780199389414.013.102
Gallhofer, S., & Haslam, J. (1997). Beyond accounting: The possibilities of accounting and “critical” accounting research. Critical Perspectives on Accounting, 8(1-2), 71-95. https://doi.org/10.1006/cpac.1996.0087
Gallhofer, S., & Haslam, J. (2003). Accounting and emancipation. Some critical interventions. New York: Routledge.
Gallhofer, S., Haslam, J., Monk, E., & Roberts, C. (2006). The emancipatory potential of online reporting: The case of counter accounting. International Journal of Educational Management, 20(7), 681-718. https://doi.org/10.1108/09513570610689668
Gallhofer, S., Haslam, J., & Yonekura, A. (2010). Accounting as differentiated universal for emancipatory praxis: Accounting delineation and mobilisation for emancipation(s) recognising democracy and difference. Accounting, Auditing & Accountability Journal, 28(5), 846-874. https://doi.org/10.1108/AAAJ-08-2013-1451
Georgakopulos, G., & Thomson, I. (2008). Social reporting, engagements, controversies and conflict in an arena context. Accounting, Auditing and Accountability Journal, 21(8), 1116-1143. https://doi.org/10.1108/09513570810918788
Gibbs, H. K., Munger, J., L’Roe, J., Barreto, P., Pereira, R., Christie, M. et al. (2016). Did Ranchers and Slaughterhouses Respond to Zero-Deforestation Agreements in the Brazilian Amazon? Conservation Letters, 9(1), 32-42. https://doi.org/10.1111/conl.12175
Global Reporting Initiative - GRI (2019). SDD - GRI Database. Recuperado el 9 de mayo de 2017 de http://database.globalreporting.org/
Gorz, A. (2008). Crítica de la razón productivista. Madrid: Catarata.
Gray, R. (1992). Accounting And Environmentalism: An Exploration of the Challenge of Gently Accounting for Accountability, Transparency and Sustainability. Accounting, Organizations and Society, 17(5), 399-425. https://doi.org/10.1016/0361-3682(92)90038-T
Gray, R. (2002). Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27(7), 687-708. https://doi.org/10.1016/S0361-3682(00)00003-9
Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation?: Whose value? Whose creation? En Accounting, Auditing and Accountability Journal (Vol. 19). https://doi.org/10.1108/09513570610709872
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35, 47-62. https://doi.org/10.1080/0969160X.2011.556420
Gray, R., Brennan, A., & Malpas, J. (2014). New accounts: Towards a reframing of social accounting. Accounting Forum, 38(4), 258-273. https://doi.org/10.1016/j.accfor.2013.10.005
Gray, R., Dillard, J., & Spence, C. (2009). Social accounting research as if the world matters: An essay in postalgia and a new absurdismspi. Public Management Review, 11(5), 545-573. https://doi.org/10.1080/14719030902798222
Gray, R. (1994). Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000AD. Environmental Values, 3(1), 17-45. https://doi.org/10.3197/096327194776679782
Gray, R., & Milne, M. (2002). Towards reporting on the triple bottom line: Mirages, methods and myths. En R. Editors (Ed.), Towards reporting on the triple bottom line: Mirages, Methods and Myths Professor (pp. 70-80). London.
Greenpeace (2009a). Farra do boi na amzonia. http://greenpeace.org.br/gado/farradoboinaamazonia.pdf
Greenpeace (2009b). MINIMUM CRITERIA FOR INDUSTRIAL SCALE CATTLE OPERATIONS IN THE BRAZILIAN AMAZON BIOME .
Greenpeace (2009c). Slaughtering the Amazon. Recuperado de www.greenpeace.org
Greenpeace (2012). JBS recommits to Cattle Agreement in the Amazon. Recuperado 28 de enero de 2020 de https://www.greenpeace.org/usa/jbs-recommits-to-cattle-agreement-in-the-amazon/
Greenpeace (2015). Carne ao Molho Madeira.
Greenpeace (2017). Greenpeace Brazil Suspends Negotiations with Cattle Giant JBS. Recuperado 28 de enero de 2020, de https://www.greenpeace.org/usa/news/greenpeace-brazil-suspends-negotiations-cattle-giant-jbs/
Greenpeace (2020). Amazonas. Recuperado el 27 de enero de 2020 de https://es.greenpeace.org/es/trabajamos-en/bosques/amazonas/
Hahn, R., & Lülfs, R. (2014). Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies. Journal of Business Ethics, 123(3), 401-420. https://doi.org/10.1007/s10551-013-1801-4
JBS S.A. (2012). Relatório anual e de sustentabilidade 2011. São Paulo. Recuperado de http://www.abifa.com.br
JBS S.A. (2013). Relatório Anual e de Sustentabilidade Annual and Sustainability Report 2012. São Paulo. https://jbs.com.br/sustentabilidade/ras/relatorios/
JBS S.A. (2017). Avaliação ao Atendimento do Compromisso Público da Pecuária na Amazônia. Sao Paulo.
JBS S.A. (2019a). Annual and Sustainability Report 2018. https://jbs.com.br/wp-content/uploads/2019/11/JBS_RAS2018_book_EN.pdf
JBS S.A. (2019b). History. Recuperado el 27 de enero de 2020 de https://jbss.infoinvest.com.br/jbs/history?idioma=enu
Jiménez, F. (2008). La sexta extinción: La mayor amenaza de la tierra es la humanidad. Barcelona: Editorial Planeta.
Jones, M. J. (1996). Accounting for biodiversity: A pilot study. British Accounting Review, 28(4), 281-303. https://doi.org/10.1006/bare.1996.0019
Jones, M. J. (2003). Accounting for biodiversity: operationalising environmental accounting. Accounting, Auditing & Accountability Journal, 16(5), 762-789. https://doi.org/10.1108/09513570310505961
Jones, M., Jones, M., & Solomon, J. (2013). Problematising accounting for biodiversity. Accounting, Auditing & Accountability Journal, 26(5), 668-687. https://doi.org/10.1108/AAAJ-03-2013-1255
Khan, T. (2014). Kalimantan’s biodiversity: Developing accounting models to prevent its economic destruction. Accounting, Auditing and Accountability Journal, 27(1), 150-182. https://doi.org/10.1108/AAAJ-07-2013-1392
Lamberton, G. (2005). Sustainability accounting - A brief history and conceptual framework. Accounting Forum, 29(1), 7-26. https://doi.org/10.1016/j.accfor.2004.11.001
Lanka, S. V., Khadaroo, I., & Böhm, S. (2017). Agroecology accounting: biodiversity and sustainable livelihoods from the margins. Accounting, Auditing and Accountability Journal, 30(7), 1592-1613. https://doi.org/10.1108/AAAJ-12-2015-2363
Latouche, S. (2008). La apuesta por el decrecimiento:¿ Cómo salir del imaginario dominante? Barcelona: Icaria.
Leff, E. (1986). Ecologia y Capital. Hacia una perspectiva ambiental del desarrollo (Primera). México: Universidad Nacional Autónoma de México.
Leff, E. (2002). Saber ambiental: sustentabilidad, racionalidad, complejidad, poder. Siglo XXI.
Leff, E. (2008). Discursos sustentables: Ambiente y democracia. México DF: Siglo XXI Editores.
Lehman, C., Marcia, A., & Agyemang, G. (2016). Immigration and neoliberalism: three cases and counter accounts. Accounting Auditing and Accountability Journal, 29(1). https://doi.org/10.1108/AAAJ-09-2013-1470
Maroun, W., & Atkins, J. (2018). The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum, 42(1), 102-118. https://doi.org/10.1016/j.accfor.2017.12.001
Martínez-Alier, J. (2004). Los conflictos ecológico- distributivos y los indicadores de sustentabilidad. Revista Iberoamericana de economia ecológica (REVIBEC), 1, 21-30. https://doi.org/10.4000/polis.5359
Max-Neef, M., & Smith, P. (2014). La economía desenmascarada: Del poder y la codicia a la compasión y el bien común. Barcelona: Icaria.
Meadows, D., Meadows, D., Randers, J., & Behrens, W. (1976). Los límites del crecimiento. México DF: Fondo de Cultura Económica.
Merkl-Davies, D., & Brennan, N. (2007). Discretionary disclosure strategies in corporate narratives : incremental information or impression management? Journal of Accounting Literature, 26, 116-196. http://hdl.handle.net/10197/2907
Mighty Earth (2019). The Companies Behind the Burning of the Amazon. Recuperado el 29 de enero de 2020 de https://stories.mightyearth.org/amazonfires/index.html
Moneva, J. M., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30, 121-137. https://doi.org/10.1016/j.accfor.2006.02.001
Mongabay Latam (2019). Brasil: empresas multadas por deforestación amazónica continúan haciendo negocios con China, Europa y Estados Unidos. Recuperado 29 de enero de 2020 de https://es.mongabay.com/2019/08/brasil-deforestacion-negocios-china-europa-estados-unidos/
Müller, E. (2020, enero). La pérdida de diversidad biológica nos sacará del planeta antes que el cambio climático. País Circular.
Myers, N., Mittermeier, R., Mittermeie, C., Fonseca, G. da, & Kent, J. (2000). Biodiversity hotspots for conservation priorities. Nature, 403, 853-858. https://doi.org/10.1038/35002501
Naredo, J. (2010). Raíces económicas del deterioro ecológico y social: Más allá de los dogmas. Madrid: Siglo XXI Editores.
National Geographic (2019). What the Amazon fires mean for wild animals. Recuperado el 29 de enero de 2020 de https://www.nationalgeographic.com/animals/2019/08/how-the-amazon-rainforest-wildfires-will-affect-wild-animals/
Noguera, A. P. (2004). El reencantamiento del mundo. México DF: PNUMA y Universidad Nacional de Colombia.
Paisey, C., & Paisey, N. J. (2006). The internet and possibilities for counter accounts: Some reflections: A reply. International Journal of Educational Management, 20(7), 774-778. https://doi.org/10.1108/09513570610689703
Piketty, T. (2014). El capital en el siglo XXI, 1ª ed. Bogotá: Fondo de Cultura Económica.
Quijano, A. (2014). Cuestiones y horizontes. Antología Esencial de la dependencia histórico-estructural a la colonialidad/descolonialidad del poder. Buenos Aires: CLACSO.
Renn, O. (1992). The Social Arena Concept of Risk Debates. En S. Krimsky & D. Golding (Eds.), Social Theories of Risk (pp. 179-196). Praeger Publisher.
Repórter Brasil (2015). JBS compro gado da família do maior desmatador da Amazonia. Recuperado 28 de enero de 2020, de https://da-floresta-a-mesa.webflow.io/
Reuters. (2020). JBS SA Profile . Recuperado 27 de enero de 2020 de https://www.reuters.com/companies/JBSS3.SA
Richardson, A. J. (2009). La contabilidad como una institución de legitimación. En M. Gómez Villegas & C. M. Ospina Zapata (Eds.), Avances interdisciplinarios para una comprensión crítica de la contabilidad: Textos paradigmáticos de las corrientes heterodoxas (p. 243). Medellín: Universidad Nacional de Colombia y Universidad de Antioquia.
Ryan, B., Scapens, R., & Theobald, M. (2004). Metodología de la investigación en finanzas y contabilidad. Deusto.
Sikka, P. (2006). The internet and possibilities for counter accounts: some reflections. Accounting, Auditing & Accountability Journal, 19(5), 759-769. https://doi.org/10.1108/09513570610689686
Spence, C. (2009). Social accounting’s emancipatory potential: A Gramscian critique. Critical Perspectives on Accounting, 20(2), 205-227. https://doi.org/10.1016/j.cpa.2007.06.003
Spence, C., Husillos, J., & Correa-Ruiz, C. (2010). Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, 21(1), 76-89. https://doi.org/10.1016/j.cpa.2008.09.008
Taibo, C. (2010). Decrecimientos: sobre lo que hay que cambiar en la vida cotidiana. Madrid: Catarata.
Teitelbaum, A. (2010). La armadura del capitalismo. El poder de las sociedades trasnacionales en el mundo contemporáneo. Barcelona: Icaria.
The Guardian. (2012). Tesco supplier accused of contributing to Amazon rainforest destruction. The Guardian. https://www.theguardian.com/environment/2012/jun/06/tesco-supplier-amazon-rainforest-destruction
The Guardian (2019). The swashbuckling meat tycoons who nearly brought down a government. The Guardian. Recuperado el 29 de enero de 2020 de https://www.theguardian.com/environment/2019/jul/02/swashbuckling-meat-tycoons-nearly-brought-down-a-government-brazil
The Guardian, The Bureau of Investigative Journalism, y Repórter Brasil (2020, julio). Brazilian meat giant trucked cattle from deforested Amazon ranch. Recuperado 18 de agosto de 2021 de https://www.thebureauinvestigates.com/stories/2020-07-27/brazilian-meat-giant-jbs-trucked-cattle-from-deforested-amazon-ranch
Thomson, I., Dey, C., & Russell, S. (2010). Activism, arenas and accounts in conflicts over tobacco control. Accounting, Auditing & Accountability Journal, 28(5), 809-845. https://doi.org/10.1108/AAAJ-08-2013-1439
Tinker, T., & Gray, R. (2003). Beyond a critique of pure reason: From policy to politics to praxis in environmental and social research. En Accounting, Auditing & Accountability Journal (Vol. 16). https://doi.org/10.1108/09513570310505952
Tombs, S., & Whyte, D. (2015). La empresa criminal. Por qué las corporaciones deben ser abolidas. Barcelona: Icaria.
Turner, P. A. M., Ximenes, F. A., Penman, T. D., Law, B. S., Waters, C. M. et al. (2019). Accounting for biodiversity in life cycle impact assessments of forestry and agricultural systems—the BioImpact metric. En International Journal of Life Cycle Assessment (Vol. 24). https://doi.org/10.1007/s11367-019-01627-5
UNEP - UN Environment Programme (2019). Statement by Inger Andersen on the ongoing fires in the Amazon rainforest . Recuperado el 29 de enero de 2020 de https://www.unenvironment.org/news-and-stories/statement/statement-inger-andersen-ongoing-fires-amazon-rainforest
USDA (2020). Meat, Beef and Veal %World Exports. Recuperado el 28 de enero de 2020 de https://apps.fas.usda.gov/psdonline/app/index.html#/app/topCountriesByCommodity
Vinnari, E., & Laine, M. (2017). The moral mechanism of counter accounts: The case of industrial animal production. Accounting, Organizations and Society, 57, 1-17. https://doi.org/10.1016/j.aos.2017.01.002
Cómo citar
Valenzuela Jiménez, L. F. ., & Suárez Rico , Y. M. . (2021). La contabilidad del desarrollo insostenible. Un análisis de contracuentas sobre la pérdida de biodiversidad en el caso JBS Brasil. Cuadernos De Contabilidad, 22. https://doi.org/10.11144/Javeriana.cc22.cdia
Sección
Artículos