Las entidades menos complejas y la transversalidad de la información empresarial sostenible
Less complex entities (LCE) are a type of organizations whose qualitative characteristics differ from those considered for a small or medium-sized enterprise or SME. The International Auditing and Assurance Standards Board (IAASB) published in 2024 the International Standard on Auditing Financial St...
| Autores: | , |
|---|---|
| Tipo de recurso: | artículo |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:dnet:ruidera_____::edaa6c42f89dca01ed6a08b553dcc675 |
| Acceso en línea: | https://doi.org/10.56503/Contabilidad_y_Auditoria/Nro.62(31)/3457 https://ojs.economicas.uba.ar/Contyaudit/article/view/3457 https://hdl.handle.net/10578/48401 |
| Access Level: | acceso abierto |
| Palabra clave: | Desarrollo Sostenible Directiva de Sostenibilidad EMC ODS SDGs Sustainability Directive Sustainable Development |
| Sumario: | Less complex entities (LCE) are a type of organizations whose qualitative characteristics differ from those considered for a small or medium-sized enterprise or SME. The International Auditing and Assurance Standards Board (IAASB) published in 2024 the International Standard on Auditing Financial Statements for Less Complex Entities which includes the qualitative characteristics of these entities, among which the activity, the business model and industry can be highlighted, organizational structure, ownership or supervisory structure, regulation and transactions and information processing, accounting estimates, among others. These types of organizations must meet sustainability standards if they want to be competitive in the long term and ensure compliance with the Sustainable Development Goals (SDGs) as required by globalization. The new EU Sustainability Directive, without being mandatory for CMEs, should be considered as the "roadmap" of business operation for the presentation of information. This paper presents an approximation of the model of transversality of non-financial information to the EU Directive and the SDGs as a way to effectively align a profitable business with sustainable development under the integral vision of the economic, social and environmental dimensions of Sustainability. |
|---|