Publicación:

Análisis de información contable sobre impacto ambiental y su mitigación en Colombia en dos sectores industriales

Resumen

The environmental crisis has caused a harmful impact on the world economy, due to different phenomena ranging from the depletion of natural resources and the deterioration of natural and social habitats, to migrations of entire communities. One of the most affected aspects in the field of knowledge that integrates administration, accounting and economics, is productivity, and in particular the industrial one. In Colombia, as in many countries, there are tax benefits for companies that promote, develop and invest in environmental sustainability projects, as a mitigation of the harmful effects caused by their industrial activity. This work is made up of three parts: in the first, the compilation of information is sought, in the second, the companies that meet certain criteria are selected, and in the third, the analysis is carried out from the critical perspective of accounting. The entire process will be done to three companies from at least three significant industrial sectors in Colombia, in terms of their financial statements, especially their financial results for the year and their contribution to mitigating the pollution they produce. In the third part of the work, an attempt will be made to project the real possibilities that industries have to access tax benefits, which would produce two key impacts: one is the reduction of the tax burden and the other impact is the well-being that they can produce in their communities.