Medir lo que importa: la contabilidad social y los objetivos de desarrollo sostenible

Javier Mendoza Jiménez; Español; Español Español

doi:10.18543/bee.2241

Javier Mendoza Jiménez Universidad de La Laguna, Spain
Español Universidad de La Laguna, Spain https://orcid.org/0000-0002-2441-6137
Español Español Universidad de La Laguna, Spain https://orcid.org/0000-0002-4801-2137

Keywords: sustainability, social accounting, social economy, susustainable development goals

Abstract

the importance that the study of sustainability has acquired in recent years is indisputable. However, despite the evolution of the last 35 years, there is still no universally accepted system that allows to reliably measure the contribution of organizations to it. In this article, Social Accounting is proposed to relate the actions carried out by entities with the Sustainable Development Goals, allowing to verify their impact in a monetary way. For this, is taken the example of two entities of the Social Economy, a Fisherman Brotherhood and a SAT that have carried out the process of monetization of social value. The results show that SDG 8 concentrates a greater part of the impact and that SAT, a larger entity with more relational activity, contributes to a greater number of objectives.

Received: 2 November 2021
Accepted: 9 January 2022

Author Biographies

Javier Mendoza Jiménez, Universidad de La Laguna, Spain

Profesor Ayudante Doctor

Español, Universidad de La Laguna, Spain

PhD and member of the Chair CESCO Cajasiete - ULL. Her lines of work include the study of the Social Economy, the monetization of social value and tourism organizations. She has several publications in a high impact magazine and has been a speaker at several of the conferences organized by GEACCOUNTING within Social Accounting.

Español Español, Universidad de La Laguna, Spain

Professor contracted for a doctor by the ULL. She has been dean of the Faculty of Economics, Business and Tourism and is a member of the Chair CESCO Cajasiete - ULL. Her lines of work include the study of the Social Economy, the monetization of social value and tourism organizations. She has several publications in a high impact magazine and has been a speaker at several conferences in the field of Social Accounting.

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Measuring what is important: social accounting and sustainable development goals

Abstract

Author Biographies

References