Green accounting in Colombia: a case study of the mining sector
Pre-Publicación
2020-07-19
Corporación Universidad de la Costa
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.
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Green accounting in Colombia.pdf
Título: Green accounting in Colombia.pdf
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Título: Green accounting in Colombia.pdf
Tamaño: 44.19Kb
PDFLEER EN FLIP
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