Hacia el Reconocimiento del Desarrollo Municipal con Enfoque de Sostenibilidad Ambiental Caso San Vicente de Chucurí
The article recapitulates the research that seeks to respond to difficulties in the disclosure of data on "sustainable development " outlined in the municipal development plans in Colombia, taking into account that traditional accounting shows only financial sustainability, preventing the...
- Autores:
-
Arguello Rodríguez, Jenny Tatiana
Durán Cobaria, Marlon Yesid
Vivas Gómez, Jhonatan Julián
Chía Suárez, María Ana Martina
- Tipo de recurso:
- Fecha de publicación:
- 2019
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Universidad Santo Tomás
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/17341
- Palabra clave:
- Indicators of Sustainability
Territorial Development Plan
Environmental Accounting
Agricultural Sector
Indicadores de Sostenibilidad
Plan de Desarrollo Territorial
Contabilidad Ambiental
Sector Agrícola
Plan de développement territorial
Comptabilité environnementale
Secteur agricole
Indicadores de Sustentabilidade
Plano de Desenvolvimento Territorial
Contabilidade Ambiental
Setor Agropecuário
- Rights
- License
- Derechos de autor 2019 In Vestigium Ire
| Summary: | The article recapitulates the research that seeks to respond to difficulties in the disclosure of data on "sustainable development " outlined in the municipal development plans in Colombia, taking into account that traditional accounting shows only financial sustainability, preventing the affirmation of environmental and social sustainability, fully including on the economic , requiring the appropriation of reports that make feasible the integral evaluation of sustainability. The research focused on sustainability with priority on the environmental issue, adopting San Vicente de Chucurí (Santander, Colombia) as study municipality, in whose development plan it assumes environmental preservation and management, as well as agro - industrialization, but The recognition of environmental sustainability has been difficult with the current accounting tool and the indicators proposed by the UN. When approaching this municipality, it was evident that the purpose of sustainability and social welfare was raised but does not have indicators and revelations that show this as a reality.Reason why indicators are suggested to calculate them and based on the results, know the reality of the municipality against sustainable development. |
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