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dc.creatorChamorro Gonzalez, candy lorena
dc.creatorHerrera-Mendoza, Ketty
dc.date.accessioned2021-01-27T14:37:04Z
dc.date.available2021-01-27T14:37:04Z
dc.date.issued2020-07-19
dc.identifier.issn1387-585X
dc.identifier.issn1573-2975
dc.identifier.urihttps://hdl.handle.net/11323/7768
dc.description.abstractThe 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.spa
dc.format.mimetypeapplication/pdfspa
dc.language.isoengspa
dc.publisherCorporación Universidad de la Costaspa
dc.rightsCC0 1.0 Universal*
dc.rights.urihttp://creativecommons.org/publicdomain/zero/1.0/*
dc.sourceEnvironment, Development and Sustainabilityspa
dc.subjectEnvironmental crisisspa
dc.subjectManagement systemspa
dc.subjectEnvironmental accounting modelspa
dc.titleGreen accounting in Colombia: a case study of the mining sectorspa
dc.typePreprintspa
dc.source.urlhttps://link.springer.com/article/10.1007/s10668-020-00880-1spa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.identifier.doihttps://doi.org/10.1007/s10668-020-00880-1
dc.type.hasversioninfo:eu-repo/semantics/draftspa


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CC0 1.0 Universal
Except where otherwise noted, this item's license is described as CC0 1.0 Universal