Un Aporte para la elaboración de Balances de Triple Resultado

Abstract

The drive for sustainability and environmental development, still not fully shared by management practitioners and decision makers, has a powerful tool in the “triple bottom line” analysis, by measuring and ensuring the economic, environmental, and social benefits of projects, programs and companies. Although the Ecological Economy, as a relatively young discipline, has still many difficulties to identify and develop tools for environmental assets’ and liabilities’ evaluation, the concept of a Triple Bottom Line balance is significant and allows a measurable approach to sustainability.