{"id":179041,"date":"2026-01-23T08:44:02","date_gmt":"2026-01-23T08:44:02","guid":{"rendered":"https:\/\/raed.academy\/?p=179041"},"modified":"2026-01-23T10:51:23","modified_gmt":"2026-01-23T10:51:23","slug":"la-sostenibilitat-com-a-avantatge-competitiu","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/la-sostenibilitat-com-a-avantatge-competitiu\/","title":{"rendered":"La sostenibilitat com a avantatge competitiu"},"content":{"rendered":"
\"Dr.

Dr. Agust\u00edn Moreno<\/p><\/div>\n

Agust\u00edn Moreno Ruz<\/strong>, professor de la Facultat d’Economia i Empresa de la Universitat de Barcelona<\/strong> i col\u00b7laborador habitual de la Reial Acad\u00e8mia Europea de Doctors<\/strong> (RAED), ha publicat al n\u00famero 92 de la revista especialitzada “T\u00e9cnica Contable y Financiera”<\/strong>, corresponent a gener del 2026, l’article “La sostenibilidad, la entrop\u00eda y el fondo de comercio interno”<\/strong>, en el qual incideix sobre la necessitat que la sostenibilitat no suposi una c\u00e0rrega per a l’empresa, sin\u00f3 una oportunitat per millorar-ne l’efici\u00e8ncia, la rendibilitat i el valor intern. L’expert ja va abordar aquest tema al n\u00famero anterior d’aquesta mateixa publicaci\u00f3 amb l’article “La sostenibilidad en el fondo de comercio interno. Los costes en la econom\u00eda circular”<\/strong>, en qu\u00e8 se centrava a les normes europees d’informaci\u00f3 sobre sostenibilitat.<\/p>\n

“Per tal que l’empresa apliqui, faci seva i integri de bon grat la normativa de sostenibilitat, abans definida com a informaci\u00f3 no financera, ha de trobar beneficis. Un fons de comer\u00e7 aflora quan es produeix una combinaci\u00f3 de negocis i es registra en la comptabilitat de l’empresa compradora. Per\u00f2 a tota empresa es va gestant aquest fons de comer\u00e7, que aflora si s’arriba a vendre. El fons de comer\u00e7 intern, fruit d’un ordre intern organitzatiu establert, \u00e9s una part intr\u00ednseca del valor de la companyia. Tamb\u00e9 aporta altres avantatges obtinguts de la seva quantificaci\u00f3”, introdueix Moreno Ruz l’article.<\/p>\n

L’autor parteix de la premissa que la informaci\u00f3 sobre sostenibilitat nom\u00e9s ser\u00e0 realment assumida per les empreses si perceben beneficis tangibles de la seva aplicaci\u00f3. Per aix\u00f2 proposa de quantificar aspectes qualitatius de la gesti\u00f3 empresarial, especialment a trav\u00e9s del concepte de fons de comer\u00e7 intern, un valor intangible generat per l’ordre organitzatiu, les activitats dels recursos humans i la qualitat dels processos interns, per\u00f2 que avui no figura a la comptabilitat oficial. Moreno Ruz connecta aquest plantejament amb la noci\u00f3 d’entropia empresarial, entesa com el grau de desordre a l’organitzaci\u00f3. A m\u00e9s desordre, m\u00e9s inefici\u00e8ncia i risc de p\u00e8rdues; a m\u00e9s ordre i control d’activitats, menor entropia i m\u00e9s capacitat de generar valor sostenible. El registre sistem\u00e0tic del fons de comer\u00e7 intern permetria, segons l’autor, reduir costos de subactivitat, millorar la presa de decisions i auditar processos interns amb m\u00e9s objectivitat.<\/p>\n

\"\"Al marc europeu, l’article situa la seva proposta dins de les noves exig\u00e8ncies de les directives i reglaments de sostenibilitat, que obliguen les empreses a reportar impactes ambientals, socials i de governan\u00e7a. Tot i aix\u00f2, afirma que aquestes normes s\u00f3n essencialment informatives i requereixen un complement pr\u00e0ctic que integri sostenibilitat amb comptabilitat de costos, gesti\u00f3 d’activitats i productivitat del treball. En aquest sentit, l’expert considera que mitjan\u00e7ant una gesti\u00f3 rigorosa del fons de comer\u00e7 intern la reducci\u00f3 de l’entropia organitzativa i una implicaci\u00f3 d’empreses m\u00e9s gran, directius i sindicats ser\u00e0 possible avan\u00e7ar cap a una sostenibilitat real que generi innovaci\u00f3, ocupaci\u00f3, menor contaminaci\u00f3 i m\u00e9s riquesa compartida. Per aix\u00f2 advoca per combinar regulaci\u00f3, formaci\u00f3 t\u00e8cnica i sistemes de gesti\u00f3 avan\u00e7ats per preservar la competitivitat i la viabilitat del model econ\u00f2mic actual.<\/p>\n

Moreno Ruz \u00e9s una figura acad\u00e8mica de refer\u00e8ncia pels seus estudis del valor comptable d’aquest mateix fons de comer\u00e7 intern atenent les exig\u00e8ncies dels mercats i inversors, per\u00f2 tamb\u00e9 el correcte funcionament de l’empresa. Doctor en Ci\u00e8ncies Econ\u00f2miques, Comptabilitat Superior i Auditoria per la Universitat Rey Juan Carlos I<\/strong>, advoca per adaptar la comptabilitat als requisits del mercat i ampliar el seu camp de recerca, indagar en la gesti\u00f3 de l’empresa des de diferents punts de vista per observar les necessitats a cobrir i la resposta comptable adequada.<\/p>\n","protected":false},"excerpt":{"rendered":"

Agust\u00edn Moreno Ruz incideix sobre la necessitat que la sostenibilitat no suposi una c\u00e0rrega per a l’empresa, sin\u00f3 una oportunitat per millorar la seva efici\u00e8ncia, rendibilitat i valor intern, a l’article “La sostenibilidad, la entrop\u00eda y el fondo de comercio interno”<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[233],"tags":[],"class_list":["post-179041","post","type-post","status-publish","format-standard","hentry","category-economiques-i-empresarials","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nLa sostenibilitat com a avantatge competitiu - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Agust\u00edn Moreno Ruz: la sostenibilitat no ha de ser una c\u00e0rrega per a l'empresa, sin\u00f3 una oportunitat per millorar-ne l'efici\u00e8ncia, la rendibilitat i el valor intern\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/la-sostenibilitat-com-a-avantatge-competitiu\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La sostenibilitat com a avantatge competitiu - 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