Incorporación de cuentas contables ambientales, una revisión desde la cadena de valor del sector marroquinero en Armenia, Quindío (Colombia)
Year: 2015
Type: article
Abstract: The initiative to develop environmental accounting accounts by the ONU was created in the early 90s after being held by the Conference of the United Nations on Environment and Development (Earth Summit), meeting held in Rio de Janeiro in 1992; at this summit the most pressing environmental problems are revealed and arises the need to know more explicitly and consistently interrelationships between the environment and the economy. This research seeks to establish the conceptual and methodological elements of the Environmental Accounts for Natural Resources of the marroquineras industrial companies in the municipalities of Cali Valle and Quindío Armenia; defining the specific accounting rules, objectives and characteristics that must meet the information, allowing in more detail understanding of “natural capital” to achieve a comprehensive and coherent description of the environmental and economic situation in organizations. In this case concerning the leather goods sector analyzes to focus the analysis in terms of the actors and events that should be recognized and incorporated accounting for social and environmental criteria.
Source: LIBRE EMPRESA
Authors: Universidad del Quindío, Armenia-Colombia, Lina Marcela Sánchez-Vásquez, Diego Fernado Rodríguez-Jiménez, Universidad La Gran Colombia, Armenia-Colombia
Language: Spanish
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4241335964