Publicado Dec 31, 2021



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Luis Fernando Valenzuela Jiménez

Yuli Marcela Suárez Rico

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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

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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
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