Resumen

Kontabilitateak abiapuntu bikoitza du oinarri; dualismoa. Horrela, dualismo horretara egokitu ezin den guztia, natura edo gizarte ikuspegia adibidez, kontabilitatetik kanpo utzi da, balio errealik eman ezin zaiolako eta ez datozelako bat kontabilitate-arau arrazionalekin. Kontabilitateak mundua arrazionala, logikoa eta aztergarria balitz bezala tratatu du, eta horrek, ezinbestean, errealitatearen konplexutasuna alboratzen du. XX. mendearen hirurogeiko hamarkadan sortu ziren gizarte eta ingurumenari buruzko kontabilitatearen aldeko mugimenduak, eta mendearen bukaeran loratu ziren, lehenengo aldiz, gizarteari eta naturari buruzko informazioa komunikatzeko txostenak, Global Reporting Initiative (GRI) eredua edo gida gailentzen delarik nazioarte mailan. Dokumentu honetan, gizarteari eta naturari buruzko kontabilitatearen jatorria, eboluzio historikoa eta ikerketaren ardatz nagusiak jorratu ditugu. GRI txostenak ere aurkezten ditugu, gizartearen eremu ikuspegiari buruz ematen duten informazioaren adibide bat landuz. Bukatzeko, gizartearen eta naturaren kontabilitateak etorkizunean izango dituen erronkak aztertu ditugu.
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Accounting is based on dualism. Thus, all that cannot be conformed to this dualism, such as nature or human views, has been excluded from accounting, because it cannot be held to be of real value and does not agree with rational rules of accounting. Accounting has treated the world as rational, logical, and scrutinized, and this inevitably excludes the complexity of reality. During the sixties of the 20th century, the movement of social and environmental accounting flourished,and by the end of the 20th century, reports with information about society and nature were firstpublished based on the Global Reporting Initiative’s GRI model or guidance. In this document, we discuss the origins of social and environmental accounting, its historical evolution and the major areas of research. We also present the GRI reports, providing an example about the social information they provide. We end the document, discussing the challenges that social and environmental accounting will face in the future..