Contabilidad ambiental y su impacto en la industria colombiana

Currently, organizations have a high responsibility for the impact they generate on the environment through the exploitation of their natural resources, that is why society has generated an implicit demand that leads companies to face the repercussions generated by their development and to encourage...

Full description

Autores:
Naranjo Rueda, Laura Manuela
Correa Osorio, Cristian
Tipo de recurso:
Fecha de publicación:
2020
Institución:
Universidad de San Buenaventura
Repositorio:
Repositorio USB
Idioma:
spa
OAI Identifier:
oai:bibliotecadigital.usb.edu.co:10819/7964
Acceso en línea:
http://hdl.handle.net/10819/7964
Palabra clave:
Investigación
Costos ambientales
Tecnologías inteligentes
Estados financieros ambientales
Research
Environmental accounting
Environmental costs
Smart technologies
Environmental financial statements
Contabilidad ambiental
Industria
Impacto ambiental
Rights
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Description
Summary:Currently, organizations have a high responsibility for the impact they generate on the environment through the exploitation of their natural resources, that is why society has generated an implicit demand that leads companies to face the repercussions generated by their development and to encourage administrative and operational changes within them, which is known as environmental accounting. Therefore, the objective of this research is to answer the question: How is the use of environmental accounting reflected in the organizations of Medellin and Antioquia? It was carried out a descriptive investigation, which allows us to gather information through a non-participant observation and a documentary review. It was obtained results that show that the insertion of environmental accounting within organizations would bring about a transition within their operational models, and constant changes in production areas in relation to the environment; which, in turn, would bring benefits to the organization such as the reuse and reincorporation of raw materials in the production process which reduce waste, and similarly, changes in the nature of corporate and social responsibility that improve the relations of the organization with society, with the regulatory entities of the environment and with the state, which concludes in future improvements in profitability