HACIA EL DESARROLLO SOSTENIBLE DE ORGANIZACIONES Y EMPRESAS: LA HUELLA ECOLÓGICA CORPORATIVA Y SU APLICACIÓN A UN PRODUCTOR DE MEJILLÓN EN GALICIA (ESPAÑA)

The ecological footprint (EF) is an indicator which provides a referential framework for the analysis of human demand of bioproductivity. In recent years, it has been applied to organizations, highlighting its potential as a business management tool. Firstly, this article introduces general questions regarding the indicator’s functionality. Secondly, corporate calculation methods are presented. Finally, the EF of a mussel producer company in two different years, 2002 and 2007, was estimated using the "compound method of financial accounting" (MC3). This study aims to find out which activities carried out by the company generate a higher footprint, as well as analyzing the evolution of the indicator in the study period. Results show a reduced footprint, basically related with fuel consumption of, used in the vessel that the company owns. There is also an increase in the footprint in 2007, due to concrete facts related to raft replacement and vessel repair.