Contaduría Pública · 2026
Análisis de sinergias entre IFRS S1 e ISO 14090 para la información financiera sostenible.
Solo ficha. El repositorio marca este trabajo como «Acceso abierto»: el PDF no es público, así que aquí no hay texto para leer. Ver la ficha en el repositorio.
Resumen
The growing demand for the disclosure of financial and non-financial information concerning the management of climate-related risks, social responsibility, and sustainable production has led organizations to investigate applicable frameworks that provide clear guidelines for this transition. In this context, it is particularly important that such information is comparable, measurable, and quantifiable. This article analyzes the synergies between IFRS S1 and ISO 14090 with the objective of identifying elements related to risk management, opportunities in the face of climate change, and corporate sustainability from an accounting perspective.