{"id":"https://openalex.org/W7203573804","doi":"https://doi.org/10.5281/zenodo.21969672","title":"Herramientas de la contabilidad para medir la responsabilidad social","display_name":"Herramientas de la contabilidad para medir la responsabilidad social","publication_year":2026,"publication_date":"2026-08-20","ids":{"openalex":"https://openalex.org/W7203573804","doi":"https://doi.org/10.5281/zenodo.21969672"},"language":"es","primary_location":{"id":"doi:10.5281/zenodo.21969672","doi":"https://doi.org/10.5281/zenodo.21969672","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21969672","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},"volume":null,"type":"book-chapter","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.21969672","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5147273084","display_name":"Guadalupe Cruz Guti\u00e9rrez","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Cruz Guti\u00e9rrez, Guadalupe","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5147293159","display_name":"Katherine Giovanna Jim\u00e9nez Rosas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Jim\u00e9nez Rosas, Katherine Giovanna","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5147303131","display_name":"Yaritza Gabriela Mina Ochoa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Mina Ochoa, Yaritza Gabriela","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020199973","display_name":"Julieta Hern\u00e1ndez Ram\u00edrez","orcid":"https://orcid.org/0000-0001-6072-480X","observed_orcids":["https://orcid.org/0000-0001-6072-480X"]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Hern\u00e1ndez Ram\u00edrez, Julieta","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":"https://orcid.org/0000-0001-6072-480X","affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5147301583","display_name":"Aar\u00f3n Antonio P\u00e9rez Santiago","orcid":"https://orcid.org/0000-0003-0894-1115","observed_orcids":["https://orcid.org/0000-0003-0894-1115"]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"P\u00e9rez Santiago, Aar\u00f3n Antonio","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":"https://orcid.org/0009-0002-2601-0613","affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405262413"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6973000168800354,"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"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6973000168800354,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.28369998931884766,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.008999999612569809,"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/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9110000133514404},{"id":"https://openalex.org/keywords/social-accounting","display_name":"social accounting","score":0.8569999933242798},{"id":"https://openalex.org/keywords/social-balance-sheet","display_name":"social balance sheet","score":0.8889999985694885},{"id":"https://openalex.org/keywords/social-disclosure","display_name":"social disclosure","score":0.4699999988079071},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.5130000114440918},{"id":"https://openalex.org/keywords/co2-emissions","display_name":"CO2 emissions","score":0.7680000066757202},{"id":"https://openalex.org/keywords/water-use","display_name":"water consumption","score":0.9539999961853027},{"id":"https://openalex.org/keywords/stakeholder-interests","display_name":"stakeholder interests","score":0.5820000171661377},{"id":"https://openalex.org/keywords/corporate-sustainability-commitments","display_name":"corporate sustainability commitments","score":0.7540000081062317},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.5059999823570251}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6355999708175659},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4514999985694885},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.2775000035762787},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2572999894618988},{"id":"https://openalex.org/C2985454405","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Social benefits","level":3,"score":0.24819999933242798},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2150000035762787},{"id":"https://openalex.org/C2983815764","wikidata":"https://www.wikidata.org/wiki/Q7551167","display_name":"Social impact","level":3,"score":0.2117999941110611},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.2102999985218048},{"id":"https://openalex.org/C3018587665","wikidata":"https://www.wikidata.org/wiki/Q7268696","display_name":"Qualitative analysis","level":3,"score":0.20350000262260437},{"id":"https://openalex.org/C58640448","wikidata":"https://www.wikidata.org/wiki/Q42515","display_name":"Cartography","level":1,"score":0.20340000092983246}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5281/zenodo.21969672","doi":"https://doi.org/10.5281/zenodo.21969672","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21969672","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"}],"best_oa_location":{"id":"doi:10.5281/zenodo.21969672","doi":"https://doi.org/10.5281/zenodo.21969672","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21969672","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2917563190","https://openalex.org/W7203587698","https://openalex.org/W7133178122","https://openalex.org/W7215841650","https://openalex.org/W2578326247","https://openalex.org/W7055714922","https://openalex.org/W2242923463","https://openalex.org/W7155987104","https://openalex.org/W7008756733","https://openalex.org/W7027353904"],"abstract_inverted_index":{"El":[0],"objetivo":[1],"es":[2,106],"analizar":[3],"de":[4,21,33,58,66,69,86,121,124,133,136,146,153,161,174,193,206],"manera":[5],"integral":[6],"las":[7,34,42,166],"herramientas":[8,101,173],"contables,":[9],"permiten":[10],"medir":[11,143,180],"y":[12,31,38,52,63,89,98,119,142,210],"evaluar":[13,115],"la":[14,56,60,122,159,175,181,191,204],"responsabilidad":[15,182],"social":[16,109,139,183],"empresarial,":[17],"con":[18,23,78,188],"el":[19,64,107,144],"prop\u00f3sito":[20],"comprender":[22],"mayor":[24,95],"profundidad":[25],"su":[26,46],"contribuci\u00f3n":[27],"al":[28,197],"reconocimiento,":[29],"registro":[30],"valoraci\u00f3n":[32],"pr\u00e1cticas":[35,171],"sociales,":[36],"ambientales":[37],"econ\u00f3micas":[39],"desarrolladas":[40],"por":[41],"organizaciones,":[43],"as\u00ed":[44],"como":[45,131],"utilidad":[47],"para":[48,92,158,203],"generar":[49],"informaci\u00f3n":[50,96,156,199],"transparente":[51],"confiable":[53],"que":[54,103,111,187],"facilite":[55],"toma":[57,160,205],"decisiones,":[59],"mejora":[61],"continua":[62],"cumplimiento":[65],"los":[67,116],"compromisos":[68],"sostenibilidad":[70],"corporativa.":[71],"Esta":[72],"investigaci\u00f3n":[73],"adopto":[74],"un":[75,79],"enfoque":[76],"cualitativo":[77],"an\u00e1lisis":[80],"secundario,":[81],"en":[82,129],"una":[83,94,147,194],"revisi\u00f3n":[84],"detallada":[85],"cada":[87],"fuente":[88],"art\u00edculos":[90],"usados":[91],"tener":[93],"adecuada":[97],"explicita.":[99],"Las":[100,172],"principales":[102],"nos":[104,112,177],"ayudan":[105,113,178],"balance":[108],"ya":[110,186],"a":[114,150,165,168,179],"resultados":[117],"sociales":[118],"econ\u00f3micos":[120],"empresa":[123],"forma":[125],"integral,":[126],"se":[127],"enfoca":[128],"indicadores":[130],"emisiones":[132],"carbono,":[134],"consumo":[135],"agua.La":[137],"contabilidad":[138,176],"busca":[140],"identificar":[141],"valor":[145],"organizaci\u00f3n":[148,195],"aporta":[149],"sus":[151,170],"grupos":[152],"inter\u00e9s,":[154],"proporciona":[155],"\u00fatil":[157],"decisiones":[162,207],"estrat\u00e9gicas,":[163],"ayudando":[164],"organizaciones":[167],"alinear":[169],"son":[184],"fundamentales":[185],"ellas":[189],"maximizamos":[190],"rentabilidad":[192],"empresarial":[196],"proporcionar":[198],"financiera":[200],"clave":[201],"necesaria":[202],"correctas,":[208],"informadas":[209],"oportunas.":[211]},"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2026-08-17T00:00:00"}
