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- Title
Etapas para implementación de contabilidad socio-ambiental en empresas industriales de la zona industrial de Barranquilla-Colombia.
- Authors
Vargas González, Vilma; Gallego, Girles Girleza; López, Diana Carolina
- Abstract
Socio-environmental accounting, as an information system, serves as a fundamental tool to measure and communicate the environmental impact caused by the activities carried out by industries, among other organizations, promoting sustainable decision-making and environmental conservation; In this sense, the stages for its implementation become a key piece within the process. The objective of this article is to describe the stages for the implementation of socio-environmental accounting in Colombian industrial companies. The methodology used to achieve the objective consisted of a descriptive research work, from mixed sources: Documentary and field; The search for theoretical-bibliographic information on the subject under study was carried out through specialized databases. In addition, information was collected from a survey conducted with accountants in industrial companies located in the industrial zone of Barranquilla-Colombia. The results point to the need to achieve consensus among the different social actors, depending on the relevance of the stages used in the process of implementing socio-environmental accounting. It is concluded that the execution of each stage enables the implementation of a robust information system that positively impacts ecosystems.
- Subjects
BARRANQUILLA (Colombia); COLOMBIA; ENVIRONMENTAL protection; INFORMATION storage &; retrieval systems; ACCOUNTANTS; MEASURING instruments; ORGANIZATIONAL change; BIBLIOGRAPHIC databases
- Publication
Revista de Ciencias Sociales (13159518), 2024, Vol 30, p271
- ISSN
1315-9518
- Publication type
Article