No abstract

Objective: In the research work carried out, an accounting mechanism is proposed to measure the environmental impact generated by the industries that perform their economy in the Aburra Valley, and to determine what are the effects on the application of IFRS S1 General disclosure requirements related to sustainability financial information and IFRS S2 Climate-related disclosures (ISSB), in the disclosures of the financial statements, in which it seeks to incorporate sustainability information, for the analysis and interpretation of the users of the information, starting from the need to bridge the gap between accounting and the environment as an influence of the fact that environmental responsibility concerns any professional area.   Theoretical framework: The research is based on the measurement of environmental impact and sustainability disclosures in financial statements.   Method: The method is qualitative, surveys were made to companies located in the Aburrá valley, one industrial company was selected for each of the six municipalities evaluated.   Results and Conclusions: Through the survey instrument and analysis of IFRS S1 and S2, it was possible to identify in the industries evaluated that there are no control mechanisms, opening the way to recreate indicators that allow the valuation of the economic activities of the industry and propose the creation of accounting accounts in the assets among the resources used in environmental management.   Repercussions of the research: Medium and small organizations do not take into account in their financial statements recorded the economic impact associated with business activity, the implementation of indicators and information reporting in the disclosures will help users of the information to determine the administrative and economic efforts of senior management to contribute to the environment.   Originality/value: This paper proposes indicators and analysis of environmental reporting in financial information in organizations.

Esta investigación busca impulsar con argumentos válidos la importancia y metodología de la puesta en marcha de un consultorio contable al Instituto Tecnológico Metropolitano ITM, partiendo de la aplicación de estudios previos realizados por el semillero de soluciones contables de la facultad de ciencias económicas y administrativas y mediante análisis de la percepción que tienen los docentes, estudiantes en curso y graduados en contaduría pública de la institución. Se precisa el impacto e importancia del consultorio contable desde la universidad para la formación de contadores públicos integrales para el estado colombiano. El análisis se realiza por medio de encuestas que buscan hacer partícipes a la comunidad contable de la institución en la creación de un consultorio contable diferencial y con visión. Por lo tanto se permite identificar el proceso para poner en marcha el consultorio contable ITM, pues se destaca que será un factor importante de la calidad académica, la acreditación institucional y el acercamiento de los contadores públicos del ITM al sector público y privado.