The relevance of environmental accounting in the activities of organizations
DOI:
https://doi.org/10.5281/zenodo.10956091Keywords:
Environment, Environmental accounting, Organization, Accounting regulationsAbstract
Since the end of the last century, the issue of caring for the environment has been recurrent and relevant at an international level, both in social aspects, that is, the behavior of society, and financial aspects regarding the investment necessary to achieve it, where it involves environmental accounting; this is why this document reviews, under a documentary and descriptive methodology, both, the theoretical aspect and the procedures carried out in organizations in their different functions, with the purpose of having control of the financial resources used and linked to environmental accounting; as well as, the different approaches of some authors and their relationship with accounting regulations. All of the above, in order to determine the importance of environmental accounting and how it can generate great benefits to companies.
Metrics
References
Correa Restrepo, F.J. y Osorio Múnera, J.D. (2004) Valoración económica de costos ambientales: marco conceptual y métodos de estimación. Revista Semestre Económico. Universidad de Medellín.
De Vega, R. y Rajovitzky, A. (2014). Contabilidad Ambiental. Contabilidad y responsabilidad social de la empresa. Editorial Académica Española
ESGinnova (13 octubre, 2014) ISO 14001: Contabilidad ambiental. https://www.nueva-iso-14001.com/2014/10/iso-14001-contabilidad-ambiental/
González, Gamboa, Jiménez, Albores y Domínguez (2019) Contabilidad Ambiental en México. IMCP. https://contaduriapublica.org.mx/2019/08/01/contabilidad-ambiental-en-mexico/
Gutiérrez Guillén, J. E.; Sánchez González, S. M. y Campos Sánchez, A. (2020). Introspectiva del conocimiento y avances en materia de Contabilidad Ambiental: caso Universidad de Guadalajara. La contabilidad ante los desafíos globales. Universidad Veracruzana Facultad de Contaduría y Administración https://www.uv.mx/fca/files/2020/08/CONTABILIDAD-ANTE-LOS-DESAFIOS-GLOBALES.pdf#page=49
Holguín Aguirre, M.T., Ariza Ardila y Rodríguez Pinto (2020) El papel del contador en el desarrollo sustentable hacia una equidad ambiental, social y económica. Universidad Libre Colombia. https://www.unilibre.edu.co/bogota/pdfs/2016/4sin/C14.pdf
Instituto Mexicano de Contadores Públicos (IMCP) (2023) Normas de Información Financiera (NIF). IMCP
Quevedo, N. V. (2014) Desarrollo de la contabilidad ambiental en México: normatividad, organismos reguladores e indicadores. https://investigacion.fca.unam.mx/docs/memorias/2014/5.08.pdf
Ricárdez Jiménez, J. D. y Sinforoso Martínez, S. (2020) La contabilidad ante los desafíos globales. Facultad de Contaduría y Administración. Universidad Veracruzana.
Vásquez Quevedo, N. (2014) Desarrollo de la contabilidad ambiental en México: normatividad, organismos reguladores e indicadores. https://investigacion.fca.unam.mx/docs/memorias/2014/5.08.pdf
https://www.iso.org/obp/ui#iso:std:iso:14001:ed-3:v1:es. Norma ISO 14001: Contabilidad ambiental.
https://www.iisd.org/itn/es/about/. Instituto Internacional para el desarrollo sostenible (IISD)
Ley General de Cambio Climático (2012) (LGCC)
Ley Federal de Responsabilidad Ambiental (2014) (LFRA).
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal adheres to the Creative Commons license in the definition of its policy of open access and reuse of published material, in the following terms:
- Accessibility to articles and other publications in whole or in part under the concept of copying, distribution, public communication , interactive access (through the Internet or other means), explicitly maintaining the recognition of the author or authors and the journal itself (authorship acknowledgment).
- Warning that if the articles are remixed, modified or fragments used in other creations, the modified material cannot be distributed, nor is it allowed to reconstruct versions from the original published articles (derived works).
- The use of the contents of the published articles, in whole or in part, for profit (non-commercial recognition) is prohibited.
The author retains copyright, transfers or grants exclusive commercial rights to the publisher, and a non-commercial license is used.
