Examinando por Materia "Costos ambientales"

Mostrando 1 - 3 de 3
  • Publicación
    Acceso abierto
    Contabilidad ambiental y su impacto en la industria colombiana
    (2020) Naranjo Rueda, Laura Manuela; Correa Osorio, Cristian; Villalobos Olascoaga, Diana Carolina
    Currently, organizations have a high responsibility for the impact they generate on the environment through the exploitation of their natural resources, that is why society has generated an implicit demand that leads companies to face the repercussions generated by their development and to encourage administrative and operational changes within them, which is known as environmental accounting. Therefore, the objective of this research is to answer the question: How is the use of environmental accounting reflected in the organizations of Medellin and Antioquia? It was carried out a descriptive investigation, which allows us to gather information through a non-participant observation and a documentary review. It was obtained results that show that the insertion of environmental accounting within organizations would bring about a transition within their operational models, and constant changes in production areas in relation to the environment; which, in turn, would bring benefits to the organization such as the reuse and reincorporation of raw materials in the production process which reduce waste, and similarly, changes in the nature of corporate and social responsibility that improve the relations of the organization with society, with the regulatory entities of the environment and with the state, which concludes in future improvements in profitability
  • Publicación
    Restringido
    Estudio prospectivo del sector petroquímico contemplando los aspectos económicos, política, ambiental, social, territorial y organizacional
    (Universidad de San Buenaventura, 2021-09-21) Torrejano Mulford, Ena Luz; Zuleta Morales, Aura María del Carmen; Ramírez Wilches, Laura Sofia; GICI - Grupo de Investigación de las Ciencias de las Ingenierías
    El presente artículo tiene como objetivo realizar un estudio prospectivo del sector petroquímico contemplando los aspectos económicos, políticos, ambientales, sociales, territoriales y organizacionales a nivel regional, nacional e internacional con el fin de conocer la importancia, el crecimiento económico, el impacto ambiental y social durante el período 2020-2025. La metodología empleada se basó en un enfoque cualitativo, descriptivo, tomando en cuenta las técnicas de análisis documental y bibliográfico. Los resultados muestran que la evaluación de los impactos en el ambiente tiene una gran importancia dado que, diversas empresas no reconocen los costos ambientales como estrategias de medición para los recursos naturales, ya que es ineludible crear un vínculo entre la industria y el medio ambiente, generando políticas de gestión y medición de impacto ambiental. Por ello, se concluye que se debe establecer una relación financiera con el medio ambiente en la búsqueda de estrategias de medición, valoración y revelación de los efectos en el entorno donde las empresas están establecidas, definiendo acciones y argumentos de valor estratégico frente a los cambios que constantemente, integrando esfuerzos, conjuntamente con la participación total de toda la organización. Además, se considera que el desarrollo del estudio permite un acercamiento al conocimiento de la realidad empresarial de la innovación y gestión del conocimiento, lo cual hace posible motivar acciones vinculadas que logren permitir el diseño de estrategias para gestionar la innovación como recurso generador de valor agregado para los trabajadores y competitividad empresarial.
  • Publicación
    Acceso abierto
    Retos que se presentan a la ciudad de Medellín para aplicar la contabilidad ambiental
    (Correa, D., (2019). Retos que se le presentan a la ciudad de Medellín para aplicar la Contabilidad Ambiental (Trabajo de grado Contaduría Pública). Universidad de San Buenaventura Colombia, Facultad de Ciencias Empresariales, Medellín, 2019) Correa Ochoa, Dora Luz; Villalobos Olascoaga, Diana Carolina
    This research work is developed with the purpose of analyzing the challenges that the city of Medellín may face in terms of the application of environmental accounting. For this, it is necessary to adopt a management system that minimizes this problem; it is there, where the discipline of environmental accounting, as the appropriate mechanism to create socio-environmental policies in organizations, in a way that diminishes the impact of industrial processes, bringing challenges to identify costs, benefits, and technological investment, which facilitates the management of environmental accounts in productive activities. Regarding the methodology, the qualitative approach with descriptive scope and the design of a documentary analysis was used, where the ideas that make up the methodology of environmental accounting were expanded, to create social awareness in the business sector. This will expose the actions for the prevention and improvement of the environmental crisis, through the tools of this discipline, being environmental accounting the appropriate means to determine the costs incurred in the efforts for the ecological balance, with the management appropriate waste, solid waste and its final destination; avoid being polluting agents, and see reflected business actions with the commitment to care for the environment, thus complying with the required regulations and regulations that must be implemented in environmental policy, enabling the management of sustainable development and create corporate social awareness.