Nowadays, The COVID-19 is a virus already known by everyone, given the pandemic situation that has been declared worldwide. This is an unprecedented health crisis in the current history, which has forced the governments of several countries to take restrictive measures regarding the business activity and mobility of citizens. The research analyses, firstly, the consequences of this world crisis on the economy, through economic indicators such as stock market values, oil price, rate of unemployment or the GDP index of countries such as Spain or the United States. Then, the study focuses on two of the most affected sectors: Tourism and trade. Through qualitative analysis by in-depth interviews, reveals how these two sectors have lived this crisis and which are their expectations.

Nowadays, The COVID-19 is a virus already known by everyone, given the pandemic situation that has been declared worldwide. This is an unprecedented health crisis in the current history, which has forced the governments of several countries to take restrictive measures regarding the business activity and mobility of citizens. The research analyses, firstly, the consequences of this world crisis on the economy, through economic indicators such as stock market values, oil price, rate of unemployment or the GDP index of countries such as Spain or the United States. Then, the study focuses on two of the most affected sectors: Tourism and trade. Through qualitative analysis by in-depth interviews, reveals how these two sectors have lived this crisis and which are their expectations.

Parallel to the social and economic situation, where the experience economy is a reality, new tourist typologies are emerging in line with this demand experiential. Tourists are looking for sensations and emotions, so tourism sector has diversified its offer adapting to this desire. Active tourism appears, mode belonging to a larger field, nature tourism, a booming tourist type today by the increase of tourists interested in its activities. Therefore, this paper takes from this concept to below detail the types that are part of it, and finally it does an analysis of the active tourism offer of the Spanish territory, territory that is appropriate for this type of activity.

La contabilidad ambiental es un área que ha mostrado un destacado aumento en investigación, sobre todo a partir de la década de 1990 y especialmente en los últimos diez años. Todos los aspectos relacionados a la sostenibilidad e impacto ambiental son temas de preocupación social actual, por lo que son necesarios planes y políticas para su gestión y control. Vinculada a dichos planes aparece la contabilidad como facilitadora de identificación, registro y control de las acciones previstas para reducir el impacto ambiental. Tras contextualizar el área de estudio de la contabilidad ambiental, este trabajo se propone analizar el estado y evolución de la investigación en esta área, cuantificando las publicaciones y determinando los tópicos de estudio más habituales. Para ello, se realiza una revisión bibliométrica y un análisis de contenido deductivo,...