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Estado actual de la contabilidad verde en Colombia

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  • Candy Lorena Chamorro González

Abstract

El presente artículo se deriva de la investigación en desarrollo, titulada la Contabilidad Verde en Colombia, cuyo objetivo es el de abordar la situación actual de la “Contabilidad Verde” en el país, analizando el marco legal, los retos y avances, así como su implementación y ejecución en las empresas colombianas, entre otros aspectos. Los Contadores Públicos no pueden estar ajenos a ésta problemática y desde su ejercicio diario se deben explorar caminos que contribuyan a la conservación ambiental. Esta investigación tiene un enfoque documental, con un alcance descriptivo. Los resultados parciales obtenidos muestran que gran parte de los entes económicos en Colombia tienen políticas ambientales y algunos otros han manejado cuentas ambientales. Investigaciones realizadas previamente, demuestran que el progreso en esta temática está avanzando significativamente, porque las empresas han decidido sensibilizarse con esta situación viendo que la Contabilidad Verde constituye una valiosa herramienta de gestión para la toma de decisiones.

Suggested Citation

  • Candy Lorena Chamorro González, 2015. "Estado actual de la contabilidad verde en Colombia," Revista Saber, Ciencia y Libertad, Universidad Libre - Sede Cartagena, vol. 10(2), pages 53-62, July.
    • Handle: RePEc:col:000497:016676
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    File URL: http://revistas.unilibre.edu.co/index.php/saber/article/view/782
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    Keywords

    Contabilidad Verde; Política Ambiental; Cuentas Ambientales. ABSTRACTThis paper is the result of a research project currently under development; titled “Green Accounting in Colombia”. Its objective is to address the current status of “Green Accounting” in Colombia. This research involves studying the legal framework; challenges and progress; as well as implementation and execution in Colombian companies. This work surfaces from the disturbing global environmental situation. Accountants cannot remain aloof to this problem and their daily work should generate ways to contribute to environmental conservation. This type of research is descriptive based on documentary analysis. Partial results obtained show that many of the economic entities in Colombia have environmental policies; and some others have had environmental accounts. Previous investigations show that the progress in this area is significant because the companies have decided to be aware of the situation seeing that Green Accounting constitutes a valuable management tool for decision-making.KEYWORDSGreen Accounting; Environmental Policy; Environmental Accounts.1 Estudiante de VIII semestre del programa de Contaduría Pública de la Universidad de la Costa - Barranquilla. Miembro del Grupo de Investigación GEICUG. ORCID orcid.org/0000-0001-7332-8566 E-mail: candyslorens@hotmail.com – cchamorr1@cuc.edu.coFecha de recepción: 30 de junio de 2015.Fecha de evaluación: 1 de agosto de 2015.Fecha de aceptación: 8 de septiembre de 2015.;
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