<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2617-4731</journal-id>
<journal-title><![CDATA[Revista de la Sociedad Científica del Paraguay]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Soc. cient. Parag.]]></abbrev-journal-title>
<issn>2617-4731</issn>
<publisher>
<publisher-name><![CDATA[Sociedad Científica del Paraguay]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2617-47312025000200075</article-id>
<article-id pub-id-type="doi">10.32480/rscp.2025.30.2.7586</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación entre sostenibilidad y contabilidad para la medición del valor compartido]]></article-title>
<article-title xml:lang="en"><![CDATA[Relationship between sustainability and accounting for measuring shared value]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alegre Brítez]]></surname>
<given-names><![CDATA[Miguel Ángel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Asunción Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[San Lorenzo ]]></addr-line>
<country>Paraguay</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>30</volume>
<numero>2</numero>
<fpage>75</fpage>
<lpage>86</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_arttext&amp;pid=S2617-47312025000200075&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_abstract&amp;pid=S2617-47312025000200075&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_pdf&amp;pid=S2617-47312025000200075&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este estudio aborda el problema de la desconexión entre las prácticas contables actuales y las necesidades de un modelo de negocio verdaderamente sostenible, se destaca la dificultad de las empresas para medir y comunicar su contribución al valor compartido debido a la falta de estándares consistentes y resistencia al cambio organizacional. El objetivo general fue evaluar la relación entre sostenibilidad y contabilidad en la medición del valor compartido, mediante tres objetivos específicos: caracterizar elementos clave de sostenibilidad en contabilidad empresarial, identificar indicadores contables que reflejen valor compartido, y comparar prácticas contables actuales con enfoques emergentes en sostenibilidad. La metodología empleó un enfoque cualitativo con diseño fenomenológico, se utilizó análisis documental de 40 artículos científicos (2022-2025) e informes técnicos. Se aplicaron métodos inductivo, deductivo, comparativo y analítico para un análisis integral. Los principales resultados evidenciaron la importancia de integrar indicadores no financieros (ESG), mostrando que empresas con menores emisiones de GEI presentaron un ROI promedio 12 % superior. También se identificó la crucialidad de adoptar estándares globales como GRI y SASB para mejorar la medición del valor compartido, aunque persisten barreras organizacionales significativas, especialmente en América Latina. Las conclusiones destacan que la relación entre sostenibilidad y contabilidad es fundamental para la medición y gestión del valor compartido. La integración de métricas financieras y no financieras resulta esencial, mientras que existe una brecha significativa entre prácticas tradicionales y modelos innovadores emergentes.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This study addresses the problem of the disconnect between current accounting practices and the needs of a truly sustainable business model. It highlights the difficulty companies face in measuring and communicating their contribution to shared value due to a lack of consistent standards and resistance to organizational change. The overall objective was to evaluate the relationship between sustainability and accounting in measuring shared value through three specific objectives: to characterize key elements of sustainability in corporate accounting, to identify accounting indicators that reflect shared value, and to compare current accounting practices with emerging approaches in sustainability. The methodology employed a qualitative approach with a phenomenological design, utilizing documentary analysis of 40 scientific articles (2022-2025) and technical reports. Inductive, deductive, comparative, and analytical methods were applied for a comprehensive analysis. The main results highlighted the importance of integrating non-financial (ESG) indicators, showing that companies with lower GHG emissions had an average ROI 12% higher. The crucial role of adopting global standards such as GRI and SASB to improve the measurement of shared value was also identified, although significant organizational barriers persist, especially in Latin America. The findings highlight that the relationship between sustainability and accounting is fundamental to the measurement and management of shared value. The integration of financial and non-financial metrics is essential, while a significant gap exists between traditional practices and emerging innovative models.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[contabilidad]]></kwd>
<kwd lng="es"><![CDATA[valor compartido]]></kwd>
<kwd lng="es"><![CDATA[indicadores no financieros]]></kwd>
<kwd lng="es"><![CDATA[estándares globales]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[accounting]]></kwd>
<kwd lng="en"><![CDATA[shared value]]></kwd>
<kwd lng="en"><![CDATA[non-financial indicators]]></kwd>
<kwd lng="en"><![CDATA[global standards]]></kwd>
</kwd-group>
</article-meta>
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