Contabilidad ambiental y responsabilidad social corporativa en empresas industriales

En el contexto de un mundo cada vez más consciente de los desafíos ambientales y sociales, la gestión empresarial responsable se ha vuelto imperativa para garantizar un desarrollo sostenible. Dentro de este marco, la contabilidad ambiental emerge como una herramienta crucial para evaluar, monitorear...

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Autores:
Banquett Murillo, Juan Manuel
Villadiego López, Katty
Rivera Vergara, Daniela
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2024
Institución:
Universidad Cooperativa de Colombia
Repositorio:
Repositorio UCC
Idioma:
spa
OAI Identifier:
oai:repository.ucc.edu.co:20.500.12494/55774
Acceso en línea:
https://hdl.handle.net/20.500.12494/55774
Palabra clave:
Sostenibilidad
Contabilidad ambiental
Responsabilidad social
Sustainability
Environmental accounting
Social responsibility
Rights
closedAccess
License
http://creativecommons.org/publicdomain/zero/1.0/
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oai_identifier_str oai:repository.ucc.edu.co:20.500.12494/55774
network_acronym_str COOPER2
network_name_str Repositorio UCC
repository_id_str
dc.title.none.fl_str_mv Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
title Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
spellingShingle Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
Sostenibilidad
Contabilidad ambiental
Responsabilidad social
Sustainability
Environmental accounting
Social responsibility
title_short Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
title_full Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
title_fullStr Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
title_full_unstemmed Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
title_sort Contabilidad ambiental y responsabilidad social corporativa en empresas industriales
dc.creator.fl_str_mv Banquett Murillo, Juan Manuel
Villadiego López, Katty
Rivera Vergara, Daniela
dc.contributor.advisor.none.fl_str_mv García Alarcón, Héctor Alonso
dc.contributor.author.none.fl_str_mv Banquett Murillo, Juan Manuel
Villadiego López, Katty
Rivera Vergara, Daniela
dc.contributor.corporatename.none.fl_str_mv Universidad Cooperativa de Colombia
dc.subject.proposal.spa.fl_str_mv Sostenibilidad
Contabilidad ambiental
Responsabilidad social
topic Sostenibilidad
Contabilidad ambiental
Responsabilidad social
Sustainability
Environmental accounting
Social responsibility
dc.subject.proposal.eng.fl_str_mv Sustainability
Environmental accounting
Social responsibility
description En el contexto de un mundo cada vez más consciente de los desafíos ambientales y sociales, la gestión empresarial responsable se ha vuelto imperativa para garantizar un desarrollo sostenible. Dentro de este marco, la contabilidad ambiental emerge como una herramienta crucial para evaluar, monitorear y comunicar el desempeño ambiental de las organizaciones. En particular, en Colombia, un país con una rica biodiversidad, pero también enfrentando desafíos de desarrollo y conservación, la contabilidad ambiental adquiere una relevancia especial. Por tanto, esta investigación se centra en recopilar toda una información de literatura que respalden la importancia de la contabilidad ambiental como una herramienta estratégica para las empresas. A través de un enfoque cualitativo y cuantitativo, se analizaron antecedentes documentales de la base de datos de Scopus. Esto permitió realizar un análisis de la literatura existente sobre el tema y proporcionó una base sólida para evaluar el impacto de la contabilidad ambiental en las empresas industriales en Colombia. Finalmente, los resultados y hallazgos de la investigación destacaron la relevancia de la contabilidad ambiental en la mejora de la responsabilidad social empresarial. Se identificó que esta herramienta no solo contribuye a medir y comunicar el desempeño ambiental de las organizaciones, sino que también promueve la adopción de prácticas empresariales más sostenibles y éticas. Asimismo, se evidenció un interés creciente por parte de las empresas en integrar la dimensión ambiental en su gestión estratégica, lo que refleja una tendencia hacia la adopción de modelos de negocio más responsables y orientados hacia la sostenibilidad.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2024-06-04T16:58:56Z
dc.date.available.none.fl_str_mv 2024-06-04T16:58:56Z
dc.date.issued.none.fl_str_mv 2024-06-04
dc.type.none.fl_str_mv Trabajo de grado - Pregrado
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dc.identifier.citation.none.fl_str_mv Banquett Murillo, J. M., Villadiego López, K. J. & Rivera Vergara, D. (2024) Contabilidad Ambiental y Responsabilidad Social Corporativa en Empresas Industriales.[Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia https://hdl.handle.net/20.500.12494/55774
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12494/55774
identifier_str_mv Banquett Murillo, J. M., Villadiego López, K. J. & Rivera Vergara, D. (2024) Contabilidad Ambiental y Responsabilidad Social Corporativa en Empresas Industriales.[Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia https://hdl.handle.net/20.500.12494/55774
url https://hdl.handle.net/20.500.12494/55774
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.references.none.fl_str_mv Agyemang, A. O., Yusheng, K., Twum, A. K., Edziah, B. K., & Ayamba, E. C. (2024). Environmental accounting and performance: Empirical evidence from China. Environment, Development and Sustainability, 26(2), 3687-3712. Scopus. https://doi.org/10.1007/s10668-022-02853-y
Alassuli, A. (2024). The role of environmental accounting in enhancing corporate social responsibility of industrial companies listed on the Amman Stock Exchange. Uncertain Supply Chain Management, 12(1), 125-132. Scopus. https://doi.org/10.5267/j.uscm.2023.10.012
Alvarez-Etxeberria, I., Heras-Saizarbitoria, I., & Boiral, O. (2023). Academic Research on Sustainability Reporting: A Systematic Review of the Spanish Literature. Revista de Contabilidad-Spanish Accounting Review, 26(1), 59-78. Scopus. https://doi.org/10.6018/rcsar.452071
Angotti, M., Ferreira, A. C. S., Eugénio, T., & Branco, M. C. (2024). A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice. Meditari Accountancy Research, 32(1), 42-63. Scopus. https://doi.org/10.1108/MEDAR-11-2021-1513
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Calone, R., Fiore, A., Pellis, G., Cayuela, M. L., Mongiano, G., Lagomarsino, A., & Bregaglio, S. (2024). A fuzzy logic evaluation of synergies and trade-offs between agricultural production and climate change mitigation. Journal of Cleaner Production, 442. Scopus. https://doi.org/10.1016/j.jclepro.2024.140878
Cantillo Orozco, A., Rincón Rodríguez, I. C., Bernal Payares, O., & Chaparro Medina, J. E. (2020). Perspective of environmental accounting policy, administrative and financial information systems. Utopia y Praxis Latinoamericana, 25(Extra3), 201-215. Scopus. https://doi.org/10.5281/zenodo.3907071
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García-López, M.-J., & Pérez-Hernández, F. (2024). Mapping Research on Natural Capital Accounting: A Strategic Challenge for Multinational Firms. Administrative Sciences, 14(2). Scopus. https://doi.org/10.3390/admsci14020028
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Hernández, I. S. J., Guardado, R. T., & Gálvez, C. E. S. (2022). Industrial clusters: A scientific review mapping. Iberoamerican Journal of Science Measurement and Communication, 2(2). Scopus. https://doi.org/10.47909/ijsmc.143
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Sinforoso Martínez, S., Villafuerte Valdès, L. F., & Carrera Mora, O. Y. (2022). Business competitiveness of organizations from environmental externalities. Theoretical analysis. Revista Venezolana de Gerencia, 27(7), 47-60. Scopus. https://doi.org/10.52080/rvgluz.27.7.4
Sult, A., Wobst, J., & Lueg, R. (2024). The role of training in implementing corporate sustainability: A systematic literature review. Corporate Social Responsibility and Environmental Management, 31(1), 1-30. Scopus. https://doi.org/10.1002/csr.2560
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spelling García Alarcón, Héctor AlonsoBanquett Murillo, Juan ManuelVilladiego López, KattyRivera Vergara, DanielaUniversidad Cooperativa de Colombia2024-06-04T16:58:56Z2024-06-04T16:58:56Z2024-06-04Banquett Murillo, J. M., Villadiego López, K. J. & Rivera Vergara, D. (2024) Contabilidad Ambiental y Responsabilidad Social Corporativa en Empresas Industriales.[Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia https://hdl.handle.net/20.500.12494/55774https://hdl.handle.net/20.500.12494/55774En el contexto de un mundo cada vez más consciente de los desafíos ambientales y sociales, la gestión empresarial responsable se ha vuelto imperativa para garantizar un desarrollo sostenible. Dentro de este marco, la contabilidad ambiental emerge como una herramienta crucial para evaluar, monitorear y comunicar el desempeño ambiental de las organizaciones. En particular, en Colombia, un país con una rica biodiversidad, pero también enfrentando desafíos de desarrollo y conservación, la contabilidad ambiental adquiere una relevancia especial. Por tanto, esta investigación se centra en recopilar toda una información de literatura que respalden la importancia de la contabilidad ambiental como una herramienta estratégica para las empresas. A través de un enfoque cualitativo y cuantitativo, se analizaron antecedentes documentales de la base de datos de Scopus. Esto permitió realizar un análisis de la literatura existente sobre el tema y proporcionó una base sólida para evaluar el impacto de la contabilidad ambiental en las empresas industriales en Colombia. Finalmente, los resultados y hallazgos de la investigación destacaron la relevancia de la contabilidad ambiental en la mejora de la responsabilidad social empresarial. Se identificó que esta herramienta no solo contribuye a medir y comunicar el desempeño ambiental de las organizaciones, sino que también promueve la adopción de prácticas empresariales más sostenibles y éticas. Asimismo, se evidenció un interés creciente por parte de las empresas en integrar la dimensión ambiental en su gestión estratégica, lo que refleja una tendencia hacia la adopción de modelos de negocio más responsables y orientados hacia la sostenibilidad.In the context of a world increasingly aware of environmental and social challenges, responsible corporate governance has become imperative to ensure sustainable development. Within this framework, environmental accounting emerges as a crucial tool for evaluating, monitoring, and communicating the environmental performance of organizations. In particular, in Colombia, a country with a rich biodiversity, but also facing development and conservation challenges, environmental accounting takes on special relevance. Therefore, this research focuses on compiling all the information from the literature that supports the importance of environmental accounting as a strategic tool for companies. Through a qualitative and quantitative approach, documentary background of the Scopus database was analyzed. This allowed for an analysis of the existing literature on the topic and provided a solid basis for assessing the impact of environmental accounting on industrial firms in Colombia. Finally, the results and findings of the research highlighted the relevance of environmental accounting in improving corporate social responsibility. It was identified that this tool not only contributes to measuring and communicating the environmental performance of organizations, but also promotes the adoption of more sustainable and ethical business practices. There was also a growing interest on the part of companies in integrating the environmental dimension into their strategic management, reflecting a trend towards the adoption of more responsible and sustainability-oriented business models.Resumen – Abstrac -- Capítulo -- Problema -- Objetivos -- Objetivo general -- -- Objetivos específicos -- Justificación -- Capítulo -- Antecedentes -- Antecedentes internacionales -- Antecedentes nacionales -- Marco Teórico -- Contabilidad ambiental -- Rol de la contabilidad ambiental en la mejora del medio ambiente -- Beneficios de la contabilidad ambiental -- Capítulo -- Metodología -- Enfoque -- Tipo de estudio -- Técnicas y herramientas -- Capítulo 4Resultados -- Conclusiones -- Referencias.Pregrado52 p.application/pdfspaUniversidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, MonteríaContaduría PúblicaCiencias Económicas, Administrativas y ContablesMonteríaMonteríahttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/closedAccessCC0 1.0 Universalhttp://purl.org/coar/access_right/c_14cbContabilidad ambiental y responsabilidad social corporativa en empresas industrialesTrabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionAgyemang, A. 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D., Thanh Hang, T. T., & Ha, N. D. (2024). The Impact of Environmental Accounting Information Disclosure on Financial Risk: The Case of Listed Companies in the Vietnam Stock Market. Journal of Risk and Financial Management, 17(2). Scopus. https://doi.org/10.3390/jrfm17020062Lewicka, D., Zarebska, J., Batko, R., Tarczydło, B., Wozniak, M., Cichoń, D., & Pec, M. (2023). Circular Economy in the European Union: Organisational Practice and Future Directions in Germany, Poland and Spain (p. 267). Scopus. https://doi.org/10.4324/9781003411239Li, Y., Zhang, J., & Lyu, Y. (2023). Does telecommunications infrastructure promote entrepreneurship in developing countries? Evidence from a quasi-natural experiment in China. Structural Change and Economic Dynamics, 66, 106-119. https://doi.org/10.1016/j.strueco.2023.04.013Lin, Y., Lu, Z., Fan, D., & Zheng, Z. (2024). The bright and dark sides of ESG during the COVID-19 pandemic: Evidence from China hospitality industry. 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