Green accounting in Colombia: a case study of the mining sector
| Autor: | Candy Chamorro González, Ketty Herrera Mendoza |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Sustainable development
Economics and Econometrics Geography Planning and Development 0211 other engineering and technologies Green accounting 02 engineering and technology 010501 environmental sciences Management Monitoring Policy and Law 01 natural sciences Environmental accounting Environmental crisis Management system Christian ministry 021108 energy Business Industrial organization 0105 earth and related environmental sciences |
| Zdroj: | Environment, Development and Sustainability. 23:6453-6465 |
| ISSN: | 1573-2975 1387-585X |
| DOI: | 10.1007/s10668-020-00880-1 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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