Danubius International Conferences, 22nd EMAN Conference. Social Responsibility and Sustainability Accounting-Key Corporate Performance Drivers and Measures

Leather industry in Argentina, and its information about sustainable performance

Verónica Raquel Sanabria, Graciela María Scavone
Last modified: 2018-04-05


This research has as principal objective to analyze the leather industry in Argentina in order to identify the variables that influence a more sustainable development of the sector. First, production factors are analyzed in order to identify principal waste issues, and the possibility of measuring material flows regarding a more sustainable production process and the use of Environmental Management Accounting as a tool for qualify accounting information. Secondly, the best available practices for this industrial sector are analyzed, in addition to international standards that can be associated with this industry, and the Global Reporting Initiative Standard. The information provided by companies in Argentina comparing to International companies information are also analyzed. In third place, focus is placed on main qualitative and quantitative indicators which are relevant for different performance areas and on its value chain. As a result, an evaluation of the situation of the industrial sector in Argentina is provided and recommendations are made for a continuous improvement of economic, social, environmental and governance performance indicators for this industry, in order to provide quality information for stakeholder’s decision making based on ethic and transparency principles. Additionally, it is considered a case study resulting from this research may add value for the academy.