{"id":"https://openalex.org/W3013536749","doi":null,"title":"AN\u00c1LISIS COMPARADO DE LAS BASES NORMATIVAS EXISTENTES PARA LA PREPARACI\u00d3N DEL BALANCE SOCIAL Y DEL REPORTE INTEGRADO","display_name":"AN\u00c1LISIS COMPARADO DE LAS BASES NORMATIVAS EXISTENTES PARA LA PREPARACI\u00d3N DEL BALANCE SOCIAL Y DEL REPORTE INTEGRADO","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W3013536749","mag":"3013536749"},"language":"es","primary_location":{"id":"mag:3013536749","doi":null,"is_oa":false,"landing_page_url":"https://www.unae.edu.py/ojs/index.php/facem/article/download/161/160","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046796296","display_name":"Mar\u00eda Yohana Noguera L\u00f3pez","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mar\u00eda Yohana Noguera L\u00f3pez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088776186","display_name":"Liliana D\u00edaz","orcid":"https://orcid.org/0000-0002-6987-8845","observed_orcids":["https://orcid.org/0000-0002-6987-8845"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Liliana D\u00edaz","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6987-8845","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5063708814","display_name":"Daniel Franco Marchetti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Daniel Franco Marchetti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.32245632,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"1","first_page":"20","last_page":"20"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9818999767303467,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9818999767303467,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.009600000455975533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/social-balance-sheet","display_name":"social balance sheet","score":0.6610000133514404},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.8399999737739563},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.9419999718666077},{"id":"https://openalex.org/keywords/organizational-social-responsibility","display_name":"organizational social responsibility","score":0.7910000085830688},{"id":"https://openalex.org/keywords/regulatory-framework","display_name":"regulatory framework","score":0.6119999885559082},{"id":"https://openalex.org/keywords/stakeholder-communication","display_name":"stakeholder communication","score":0.628000020980835},{"id":"https://openalex.org/keywords/argentina","display_name":"Argentina","score":0.4339999854564667}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7845557928085327},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.601988673210144},{"id":"https://openalex.org/C58640448","wikidata":"https://www.wikidata.org/wiki/Q42515","display_name":"Cartography","level":1,"score":0.34786415100097656},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.23605552315711975},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.21596533060073853}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3013536749","doi":null,"is_oa":false,"landing_page_url":"https://www.unae.edu.py/ojs/index.php/facem/article/download/161/160","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7019173325","https://openalex.org/W6998697105","https://openalex.org/W2308585813","https://openalex.org/W6979888631","https://openalex.org/W7008008667","https://openalex.org/W2183949484","https://openalex.org/W7045809445","https://openalex.org/W37933597","https://openalex.org/W7027633198","https://openalex.org/W2916894345"],"abstract_inverted_index":{"Este":[0],"trabajo":[1,65],"analiza":[2],"y":[3,53,58,108,141,181,241],"compara":[4],"los":[5,91,97],"aspectos":[6],"normativos":[7],"utilizados":[8],"en":[9,24,117,129,184,191,200,236],"Argentina":[10,192],"para":[11,79,229],"la":[12,27,37,76,99,113,137,159,217,227,245,260],"preparacion":[13],"del":[14,164,210],"Balance":[15,165],"Social":[16,39,166],"y/o":[17],"Reporte":[18,211],"Integrado.":[19],"Tal":[20],"abordaje":[21],"es":[22,71,167,177,220],"relevante":[23],"virtud":[25],"de":[26,44,49,66,73,94,123,125,131,136,139,147,178,226,232,239,247,254,259],"importancia":[28],"que":[29,31,47,62,68,98,158,173,216],"tiene":[30],"las":[32],"empresas,":[33],"no":[34,83,169,198,242],"solo":[35],"integren":[36],"Responsabilidad":[38,256],"Organizacional":[40],"a":[41,134,162],"sus":[42],"procesos":[43],"negocios,":[45],"sino":[46],"comuniquen":[48],"manera":[50],"integra,":[51],"comparable":[52],"fidedigna":[54],"informacion":[55,160,218],"social,":[56],"ambiental":[57],"economica.":[59],"El":[60,149],"proposito":[61],"persigue":[63],"el":[64,105,111,144,153,208],"investigacion":[67,114],"se":[69,101,115,182,193,213,234],"avanza":[70],"analizar":[72],"forma":[74],"comparada":[75],"normativa":[77,142,172,196,228,248],"existente":[78],"elaborar":[80],"informes":[81],"contables":[82],"financieros":[84],"(balance":[85],"social/reporte":[86],"integrado)":[87],"cuyos":[88],"destinatarios":[89],"son":[90],"distintos":[92],"grupos":[93],"interes":[95],"con":[96,121,152,195,204,244,251],"empresa":[100],"vincula.":[102],"Para":[103],"lograr":[104],"objetivo":[106],"propuesto":[107],"llevar":[109],"adelante":[110],"estudio,":[112],"baso":[116],"un":[118,237],"diseno":[119],"documental":[120],"tecnicas":[122],"recoleccion":[124],"datos":[126],"consistentes":[127],"basicamente":[128],"guias":[130],"observacion":[132],"directa,":[133],"partir":[135],"revision":[138],"reportes":[140],"sobre":[143],"tema":[145],"objeto":[146],"estudio.":[148],"avance":[150],"logrado":[151],"analisis":[154],"realizado":[155],"permite":[156],"concluir":[157],"obtenida":[161,219],"traves":[163],"sistematizada,":[168],"integral.":[170],"La":[171,224],"rige":[174],"este":[175,230],"reporte":[176,233],"aplicacion":[179,225],"global":[180],"encuentra":[183,235],"una":[185],"etapa":[186],"consolidada,":[187],"donde":[188],"al":[189],"menos":[190],"cuenta":[194,243],"local":[197,249],"obligatoria":[199],"Resoluciones":[201],"Tecnicas":[202],"compatibles":[203],"dicha":[205,252],"modalidad.":[206],"En":[207],"caso":[209],"Integrado":[212],"puede":[214],"senalar":[215],"integral":[221],"pero":[222],"asistematica.":[223],"tipo":[231],"estadio":[238],"desarrollo":[240],"existencia":[246],"compatible":[250],"modalidad":[253],"informe.\r\n\u00a0\r\nPalabras-claves:":[255],"Social.":[257,263],"Etica":[258],"comunicacion.":[261],"Informacion":[262],"Normativa.":[264]},"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2020-04-03T00:00:00"}
