Aspectos diferenciales entre los activos biológicos y ambientales

This study examines the key differences between biological and environmental assets, particularly in terms of their economic, social, and environmental implications. The research adopts a qualitative methodological approach, combining a document review with a survey administered to accounting researchers specializing in environmental issues. The findings indicate that environmental assets are associated with specific regions or territories that provide ecosystem services, whereas biological assets, regulated under IAS 41, are defined as animals or plants that, within certain companies, are treated as assets capable of generating future economic benefits. The study concludes that these two asset categories differ significantly in how they impact economic performance, social responsibility, and environmental management.