Contabilidad verde y desarrollo sostenible: tendencias y perspectivas

Mendoza

2020

Environ Dev Sustain

The environmental crisis involves several responsible parties, and industries are one of them. Therefore, it is important to interrelate the environment and economy to generate an environmental commitment by industries. Green accounting arises with the aims of providing quantitative and qualitative information on the company's environmental aspects. This paper describes the current state of green accounting in the leading mining companies in Colombia according to the Ministry of Energy and Mines of Colombia. Findings show that 80% of the selected mining companies integrate green accounting in their management system. However, the underlying procedures are not always put into practice. Therefore, accounting studies must lead to the development of an environmental accounting model and the implementation of mandatory regulations for green accounting.

Green accounting in Colombia: a case study of the mining sector

Mendoza

2020

Environ Dev Sustain

A framework for a green accounting system-exploratory study in a developing country context, Colombia

Peña‐Vinces

2022

Environ Dev Sustain

Current accounting systems assume a purely financial approach, without including environmental information, such as environmental costs and companies’ expenses. On the one hand, this study proposes a framework that considers the environmental impact of firms within their accounting system, the Green Accounting System (GAS). On the other hand, and in the context of developing countries, Colombia carried out an exploratory study. With a sample of 150 Colombian industrial and commercial companies, this research revealed that 100% of them had not yet implemented environmental practices within the accounting system. Therefore, this research would be useful not only for academia, but also for practitioners and governments. As GAS would contribute to traceability in the quantification of environmental accounting, it would simultaneously generate a movement toward cleaner production that would increase environmental quality.

Identificación de los costos ambientales: estudio de caso en una empresa minera de Antioquia

García

REVISTA PERSPECT. EMPRESARIAL

Mosquera

et al. 2022

Self Cite

Objetivo. Identificar los costos ambientales en una empresa minera para establecer medidas preventivas y correctivas que permitan un mejoramiento de la calidad ambiental. Metodología. Se contempló un enfoque cualitativo, sustentado en un estudio de caso. Resultados. Se identificó que la empresa reconoce ciertos costos ambientales, sin embargo se encuentran ocultos dentro de los gastos generales y no cuentan con un método de valoración que permita asociarlos por etapas e integrarlos al sistema contable de la organización. Conclusión. Se concluye que la organización debe reconocer en cada una de sus etapas productivas los distintos costos ambientales a fin de prevenir, mitigar, controlar y contrarrestar los daños socioambientales ocasionados. Asimismo, se contribuye a la mejora de los procesos productivos de la empresa para que estos sean más sanos y que la calidad ambiental mejore progresivamente.