Green accounting in Colombia: a case study of the mining sector
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...
- Autores:
-
Chamorro Gonzalez, candy lorena
Herrera-Mendoza, Ketty
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_816b
- Fecha de publicación:
- 2020
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/7768
- Acceso en línea:
- https://hdl.handle.net/11323/7768
https://doi.org/10.1007/s10668-020-00880-1
https://repositorio.cuc.edu.co/
- Palabra clave:
- Environmental crisis
Management system
Environmental accounting model
- Rights
- openAccess
- License
- CC0 1.0 Universal
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Green accounting in Colombia: a case study of the mining sector |
| title |
Green accounting in Colombia: a case study of the mining sector |
| spellingShingle |
Green accounting in Colombia: a case study of the mining sector Environmental crisis Management system Environmental accounting model |
| title_short |
Green accounting in Colombia: a case study of the mining sector |
| title_full |
Green accounting in Colombia: a case study of the mining sector |
| title_fullStr |
Green accounting in Colombia: a case study of the mining sector |
| title_full_unstemmed |
Green accounting in Colombia: a case study of the mining sector |
| title_sort |
Green accounting in Colombia: a case study of the mining sector |
| dc.creator.fl_str_mv |
Chamorro Gonzalez, candy lorena Herrera-Mendoza, Ketty |
| dc.contributor.author.spa.fl_str_mv |
Chamorro Gonzalez, candy lorena Herrera-Mendoza, Ketty |
| dc.subject.spa.fl_str_mv |
Environmental crisis Management system Environmental accounting model |
| topic |
Environmental crisis Management system Environmental accounting model |
| description |
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. |
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2020 |
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2020-07-19 |
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2021-01-27T14:37:04Z |
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2021-01-27T14:37:04Z |
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https://hdl.handle.net/11323/7768 |
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https://doi.org/10.1007/s10668-020-00880-1 |
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Corporación Universidad de la Costa |
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REDICUC - Repositorio CUC |
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https://repositorio.cuc.edu.co/ |
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1387-585X 1573-2975 Corporación Universidad de la Costa REDICUC - Repositorio CUC |
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eng |
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eng |
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CC0 1.0 Universal |
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Corporación Universidad de la Costa |
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Environment, Development and Sustainability |
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Chamorro Gonzalez, candy lorenaHerrera-Mendoza, Ketty2021-01-27T14:37:04Z2021-01-27T14:37:04Z2020-07-191387-585X1573-2975https://hdl.handle.net/11323/7768https://doi.org/10.1007/s10668-020-00880-1Corporación Universidad de la CostaREDICUC - Repositorio CUChttps://repositorio.cuc.edu.co/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.Chamorro Gonzalez, candy lorena-will be generated-orcid-0000-0001-7332-8566-600Herrera-Mendoza, Ketty-will be generated-orcid-0000-0003-4081-0297-600application/pdfengCorporación Universidad de la CostaCC0 1.0 Universalhttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Environment, Development and Sustainabilityhttps://link.springer.com/article/10.1007/s10668-020-00880-1Environmental crisisManagement systemEnvironmental accounting modelGreen accounting in Colombia: a case study of the mining sectorPre-Publicaciónhttp://purl.org/coar/resource_type/c_816bTextinfo:eu-repo/semantics/preprinthttp://purl.org/redcol/resource_type/ARTOTRinfo:eu-repo/semantics/acceptedVersionPublicationORIGINALGreen accounting in Colombia.pdfGreen accounting in 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