Publicación:

Medición, valoración y registro de la huella hídrica en Colombia frente a la legislación comercial, tributaria y salvaguarda

Resumen

The transformation of an industrial product such as sugar and its derivatives can significantly affect the environment and more in the use of water resources since this sector of sugar and confectionery has several processes that generate pollution and in turn the water footprint . The importance of environmental damage generated by the use of water sources and the footprint left by companies in the sugar sector in Colombia, the recognition at the accounting and tax levels that are implemented in companies, as well as guarantees at the national level. The main methodology used for the water footprint is that of analytical methodology by the authors Hernández, Fernández and Baptista (2013) considers analytical research as the collection of data towards two qualitative and quantitative approaches for the creation of systematic and empirical procedures that generate knowledge . In order to estimate the water footprint, it is necessary to study the measurement, valuation and registration procedures used in accordance with the IFRS in the sugar sector and to recognize the commercial, tax and safeguard legislation that companies handle in relation to the use of water resources. As a result, it was concluded that the water resource in Colombia is a determining factor for the economy of the country and for the exploitation of agriculture, although as a footprint it is worrisome because there is no real recognition of how much environmental damage is being done. and how much belongs to each company and the return in contribution to environmental damage is not enough for all the pollution generated