SUSTAINABILITY REPORTING IN ARGENTINEAN AGRICULTURE: AN INTRODUCTORY APPROXIMATION

D'ONOFRIO, PAULA; GARCIA FRONTI, I.

Responsabilidad Social de las Organizaciones -

Cooperativas

Año: 2013; p. 326 - 342

Agriculture contributes to national development, constituting a fundamental pillar for both its general and local economy, as it promotes the growth of interior towns and the regional economies of Argentina. In addition, both the sustainability of land and related resources used for agriculture should be regarded as a key factor to provide food supplies both globally and locally. In fact, this should arouse the interest of public bodies and encourage companies which act responsibly against those which do not. The aim of this work is to make a critical analysis of existing records on sustainability in agriculture in Argentina, with emphasis on accounting issues. In our working hypothesis, we argue that economic growth as the sole justification for well-being results in environmental degradation. Therefore, it is necessary to seek a balance between this growth, environmental care and society. At this early stage, we will make a survey of various reports that attempt to demonstrate environmental impacts and their applicability to agriculture. The structure suggested for the report includes: strategy and analysis; organization profile; report parameters (period covered and person responsible); governance, commitments and challenges, and stakeholder participation; management approach and performance indicators. The global approach of these guidelines makes performance indicators be general in nature. Environmental performance indicators, which make it possible to identify the company?s behavior in that area, are divided into: materials; energy; water; biodiversity; emissions, effluents and waste; products and services; compliance; and transport. We can conclude agricultural activity creates various impacts which are not accounted for in the most common reports. We believe that in environmental accounting, it is critical to develop a normative theory which ? based on a number of universal principles related to human rights, good labor practices, fight against corruption, and environmental protection ? could make it possible for companies to be objective when demonstrating and creating good practices. This will benefit companies with a good civic behavior as, on many occasions, this may lead to higher costs in the short term compared to companies with a reactive attitude or no attitude at all, which may let them be in a better financial situation in comparison, but without being sustainable in the long term.