Publicación:

El Sistema de Contabilidad Ambiental y Económica (SCAE) y el objetivo de valoración del patrimonio natural de Colombia

Resumen

Over the years the importance given to the environment has grown, there is a worldwide concern about the depletion of natural resources due to the economic development of the countries, this leads to the development of studies by world-class entities that contribute to the measurement of natural resources, their use and exhaustion giving rise to the System of Environmental and Economic Accounting (SCAE), being the basis of this research. The objective of this research is to identify the main characteristics of the process of measurement and valuation of natural resources proposed by the SCAE for Colombia. Evidence that the SCAE makes the measurements based on three main aspects 1) The physical currents of energy materials in the economy and between it and the environment. 2) Stocks of environmental assets and their variations and 3) Economic activity and transactions related to the environment. Colombia is one of the countries where the SCAE is being implemented, the National Administrative Department of Statistics (DANE) along with other national agencies have been advancing in the measurement of natural resources in Colombia obtaining as a result the Environmental Satellite Account that is deployed in 8 specific accounts that will be treated within the content of the document. Finally, it is determined that in Colombia there is a significant progress in the implementation of the SEEA, however there are aspects to improve such as the monetary measurement of resources and the updating of the information in order that these measurements can be useful for the government to establish public policies that contribute to the protection of the environment