Contabilidad para sostenibilidad: Fundamentos teóricos y desafíos en la integración de criterios ASG en la información financiera

Marcela Figueroa Aguilar; José Luis Garcidueñas Figueroa

doi:10.33110/inceptum.v20i39.505

Authors

Marcela Figueroa Aguilar Universidad Michoacana de San Nicolás de Hidalgo https://orcid.org/0000-0002-4430-8459
español Universidad Michoacana de San Nicolás de Hidalgo https://orcid.org/0009-0002-3340-846X

DOI:

https://doi.org/10.33110/inceptum.v20i39.505

Keywords:

Sustainable accounting, ESG, Financial information, Accounting theory, Sustainability

Abstract

This academic article explores the theoretical foundations and current challenges faced by accounting incorporating Environmental, Social, and Governance (ESG) criteria into financial information systems. Through a critical literature review, it examines the limitations of traditional accounting, the emergence of social and environmental accounting, and the main theories that support the evolution toward sustainable accounting models. Furthermore, it analyzes the international regulatory frameworks that guide the preparation of sustainability reports and contemporary debates regarding their legitimacy, scope, and measurement. Finally, it discusses the epistemological, technical, and regulatory challenges involved in this paradigmatic shift, highlighting the need to integrate sustainability as a structural axis within the accounting discipline.

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References

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