Materialidad de los impactos sociales en la memoria de sostenibilidad. El caso del sector eólico y los pueblos indígenas en Oaxaca, México

IF 0.9 4区管理学 Q3 BUSINESS, FINANCE

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2018-10-08 DOI:10.1080/02102412.2018.1511157

José Juan Déniz Mayor, María Concepción Verona Martel, María Eugenia de la Rosa Leal

引用次数: 5

Abstract

ABSTRACT The aim of this paper is to study the inclusion, as a material issue in the sustainability report, of conflicts between indigenous peoples and multinational wind energy companies. According to this purpose, a specific case is presented: the social conflicts associated to the projects carried out by Spanish companies in the Isthmus of Tehuantepec, in the State of Oaxaca (Mexico), across 12 years, from 2005 to 2016. The main finding is that negative social effects of these activities on local communities are not recognized by the companies analyzed because they belong to an economic sector with strong social support in their country of origin, besides possessing diverse credentials and certifications as socially responsible companies, all of which would allow them to maintain legitimacy.

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可持续发展记忆中社会影响的重要性。墨西哥瓦哈卡州风能部门和土著人民的案例

摘要:本文的目的是研究作为可持续发展报告中的一个重大问题，土著人民与跨国风能公司之间的冲突。根据这一目的，提出了一个具体的案例:西班牙公司在瓦哈卡州(墨西哥)特万特佩克地峡开展的项目所带来的社会冲突，历时12年，从2005年到2016年。主要发现是，这些活动对当地社区的负面社会影响并没有被所分析的公司所认识到，因为它们属于在其原籍国拥有强大社会支持的经济部门，而且拥有各种社会责任公司的证书和证书，所有这些都将使它们保持合法性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad BUSINESS, FINANCE-

CiteScore

2.10

自引率

10.00%

发文量

期刊介绍： The Spanish Journal of Finance and Accounting ( SJFA) is a quarterly academic journal founded in 1972. It aims to publish high quality research papers in accounting and finance. The scope of SJFA covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting. The Journal welcomes both theoretical and empirical contributions, and in particular, theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. The journal is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. All manuscripts that meet these editorial guidelines are blind reviewed by external reviewers. SJFA sponsors a periodic conference in which selected papers under review are presented and discussed by additional reviewers in order to increase the quality of the papers published in the journal. If accepted for publication, these selected articles are published in the Journal with a special distinction. The Journal welcomes replies and discussions to both published and forthcoming articles. These contributions, if accepted by the editors, may eventually be published jointly with a reply or comment by the authors of the original paper.