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Trascender, contabilidad y gestión

versão On-line ISSN 2448-6388

Resumo

ARCE QUINONES, Norma Guadalupe  e  HERNANDEZ VELA, Hortensia. Bases for the creation of shared value from the calculation of the water footprint in a vehicle washing company. Trascender contab. gest. [online]. 2022, vol.7, n.21, pp.90-106.  Epub 09-Jun-2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v7i21sept-dic.183.

The economic success of companies today also depends on its social impact. The latter does not conflicto with the interests of the company, on the contrary, it is important to understand the profound relationship that exists between the two. The possibilities of this paradigm shift in organizations, from a defensive posture and fragmented to an integrative and positive one, will bring benefits to society and companies, in this way premise arises the concept of Value Creation Shared (CVC), when a company uses its resources, talents, experience in those problems that you understand and are interested in, you can achieve a relevant social impact. Porter and Kramer (2011) ensures that one of the forms of CVC is through the redefinition of productivity in the value chain, the which affects many social issues, including the Water management.

Water is considered an essential resource in the economy and life of any country, due to its different uses and handling has become a resource appreciated and that is becoming scarce over time, despite its renewable nature, hence the importance care for and manage it properly. The present study seeks to encourage CVC in companies, especially all the MiPymes that add up to more than 90% in Mexico, and which represent 2% of water consumption together with the power generation (self-sufficient industry) from know the impact on the management of this important resource. To achieve this objective, the calculation of the water footprint in a small business whose line of business is vehicle wash located in the city of Durango, in Mexico, in the period December to January 2020. The results obtained show that its footprint direct water is 1,415 m3, while its footprint indirect (power generation) is 211.94 m3, so that the water footprint is 1,627 m3. It is also observed that the highest consumption (978 m3) is generated in the stage of process washing, representing 69% of consumption straight from water, by translating these numbers into money currently represents for the company more than $100,000 annual. These figures are expected to show clear the importance of generating and implementing projects in the short term that reduces the water footprint and at the same time that they allow them to reduce costs, increasing the productivity of the value chain, which affects the conservation of the environment, creating shared value.

Palavras-chave : car wash; water footprint; micro companies; creation of shared value.

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