Sostenibilidad : clarificaciones para esta “década de la acción”

Adrian Pablo Zicari

doi:10.18543/bee.2253

Adrian Pablo Zicari ESSEC Business School, Francia

Palabras clave: sostenibilidad, década de acción, responsabilidad social empresaria, stakeholders

Resumen

En estos últimos tiempos ha habido un cambio gradual, una mayor aceptación, hacia la sostenibilidad, tanto en medios académicos como empresarios. Sin embargo, al mismo tiempo, se puede también percibir una cierta confusión frente a la multiplicación de iniciativas, estándares y siglas. Además, varios debates se superponen, abogando por diferentes consideraciones ambientales y sociales, a veces contrapuestas entre sí. El objetivo pues de esta nota es brindar algunas clarificaciones, que ayudarán a los lectores a comprender mejor esta “década de la acción”, tal cual la ha llamado las Naciones Unidas. Propongo entonces siete cuestiones, que analizaré sucesivamente. Estas cuestiones no son exhaustivas, seguramente habrá otras cuestiones relevantes. Pero son ciertamente temáticas centrales, que podemos suponer que continuarán siendo cruciales en los próximos años.

Recibido: 18 noviembre 2021
Aceptado: 7 febrero 2022

Biografía del autor/a

Adrian Pablo Zicari, ESSEC Business School, Francia

Profesor en el Departamento de Contabilidad y Control de Gestión de ESSEC Business School, Paris

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