Gestión empresarial del suelo: Dificultades, toma de decisiones y responsabilidad social

Awareness about environmental effects of economic development has progressively raised among social, political and economic institutions. This circumstance has provoked that, while recognising the necessity of development, it is generally accepted the existence of negative consequences on the environment and on the welfare of society derived from it. In the context of relationships between firms and society, the former ones must take their social responsibility for the environment, internalise environmental issues in the management processes, and also provide users with complete and appropriate information on those activities which have an influence on society. In this sense, one of the main goals of socially responsible initiatives is the accurate economic assessment of natural resources, since they need to be properly managed. In particular, land represents a highly complex matter due to its special characteristics and its variety of uses, and to the specific problems associated with its property regime, the difficulty of establishing appropriate future discount rates, and its management under conditions of risk, uncertainty and potential irreversibility.