La responsabilidad en el ejercicio profesional y el informe de gestión medioambiental

Abstract

The current research aims to analyze and study the Economic Sciences Professionals’ responsibility in the practice of their profession, specifically the management of environmental reports. For this reason, we have carried out a noise pollution comparative study of the airport sector in Spain and Argentina. The study has been divided into five parts.The first part considers the theoretical framework of the investigation. It highlights the relevance of connectivity between company financial and non-financial information as well as the credibility services that have emerged in recent years, together with the assurance in the emerging forms of non-financial data in the search for the independence of professionals’ performance. In this context, it is assumed that the responsibility of the economic sciences professionals in the professional exercise of their independence contributes to the granting of reliability and credibility in accounting information. Based on this approach, we have divided the theoretical objectives of the research into three central concepts of analysis. They correspond to the triple theme of the analysis that we have carried out: accounting normalization and regulations on Good Corporate Government practices, the search for preventive mechanisms, and the commitment of all the socioeconomic parties involved. The analysis has been made based on the Spanish and Argentinian international regulations; the ethical and training components of Economic Sciences professionals are the transversal axis throughout its structure, with the aim of studying the information obtained from the financial statements and the so-called “other information” in monetary terms. Not with standing other areas of professional practice, auditing is the most representative when it comes to public trust...