Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones

Delgado Clavijo, Mónica Alejandra; Londoño-Cardozo, Jose; Quintero Cardona, Oscar Eduardo

doi:10.53995/23463279.1725

Titulo:

Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
.

Sumario:

En un contexto global donde la sostenibilidad es crucial, la contabilidad ambiental emerge como esencial para la gestión responsable de recursos y la mitigación de impactos ecológicos. Este documento analiza la importancia de la contabilidad ambiental, explorando su evolución histórica y conceptual, identificando barreras y beneficios de su implementación, y proponiendo estrategias para su integración en la gestión empresarial. Los resultados se basan en una revisión exhaustiva de la literatura, destacando la necesidad de una estructura teórica sólida y la capacitación adecuada para promover prácticas sostenibles.

Guardado en:

Revista:

Revista En-contexto

ISSN:

2346-3279

EISSN:

2711-0044

Autores:

Delgado Clavijo, Mónica Alejandra

Londoño-Cardozo, Jose

Quintero Cardona, Oscar Eduardo

Editor:

TECNOLOGICO DE ANTIOQUIA INSTITUCION UNIVERSITARIA

DOI:

10.53995/23463279.1725

Volumen:

Año de publicación:

2024-12-09

Pagina inicial:

285

Pagina final:

315

Pais:

Colombia

Palabras claves:

Contabilidad ambiental

Gestión empresarial

Impacto ecológico

Sostenibilidad

Sostenibilidad empresarial

Licencia:

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Mónica Alejandra Delgado Clavijo, Jose Londoño-Cardozo, Oscar Eduardo Quintero Cardona - 2024

info:eu-repo/semantics/openAccess

http://purl.org/coar/access_right/c_abf2

id	metarevistapublica_tdea_revistaen_contexto_76-article-1725
record_format	ojs
institution	TECNOLOGICO DE ANTIOQUIA INSTITUCION UNIVERSITARIA
thumbnail	https://nuevo.metarevistas.org/TECNOLOGICODEANTIOQUIAINSTITUCIONUNIVERSITARIA/logo.png
country_str	Colombia
collection	Revista En-contexto
title	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
spellingShingle	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones Delgado Clavijo, Mónica Alejandra Londoño-Cardozo, Jose Quintero Cardona, Oscar Eduardo Contabilidad ambiental Gestión empresarial Impacto ecológico Sostenibilidad Sostenibilidad empresarial Sustentabilidade empresarial Ecological impact Environmental accounting Sustentabilidade Business management Gestão empresarial Sustainability Impacto ecológico Sustainable business Contabilidade ambiental
title_short	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
title_full	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
title_fullStr	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
title_full_unstemmed	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
title_sort	categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones
title_eng	Categories for the analysis of the environmental dimension in organizational accounting
description	En un contexto global donde la sostenibilidad es crucial, la contabilidad ambiental emerge como esencial para la gestión responsable de recursos y la mitigación de impactos ecológicos. Este documento analiza la importancia de la contabilidad ambiental, explorando su evolución histórica y conceptual, identificando barreras y beneficios de su implementación, y proponiendo estrategias para su integración en la gestión empresarial. Los resultados se basan en una revisión exhaustiva de la literatura, destacando la necesidad de una estructura teórica sólida y la capacitación adecuada para promover prácticas sostenibles.
description_eng	In a global context where sustainability is crucial, environmental accounting emerges as essential for responsible resource management and the mitigation of ecological impacts. This document analyzes the importance of environmental accounting, exploring its historical and conceptual evolution, identifying barriers and benefits of its implementation, and proposing strategies for its integration into business management. The results are based on a comprehensive literature review, highlighting the need for a solid theoretical framework and adequate training to promote sustainable practices.
author	Delgado Clavijo, Mónica Alejandra Londoño-Cardozo, Jose Quintero Cardona, Oscar Eduardo
author_facet	Delgado Clavijo, Mónica Alejandra Londoño-Cardozo, Jose Quintero Cardona, Oscar Eduardo
topicspa_str_mv	Contabilidad ambiental Gestión empresarial Impacto ecológico Sostenibilidad Sostenibilidad empresarial
topic	Contabilidad ambiental Gestión empresarial Impacto ecológico Sostenibilidad Sostenibilidad empresarial Sustentabilidade empresarial Ecological impact Environmental accounting Sustentabilidade Business management Gestão empresarial Sustainability Impacto ecológico Sustainable business Contabilidade ambiental
topic_facet	Contabilidad ambiental Gestión empresarial Impacto ecológico Sostenibilidad Sostenibilidad empresarial Sustentabilidade empresarial Ecological impact Environmental accounting Sustentabilidade Business management Gestão empresarial Sustainability Impacto ecológico Sustainable business Contabilidade ambiental
citationvolume	12
citationissue	22
publisher	Tecnológico de Antioquia
ispartofjournal	Revista En-contexto
source	https://ojs.tdea.edu.co/index.php/encontexto/article/view/1725
language	Español
format	Article
rights	Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. https://creativecommons.org/licenses/by-nc-sa/4.0 Mónica Alejandra Delgado Clavijo, Jose Londoño-Cardozo, Oscar Eduardo Quintero Cardona - 2024 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2
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spelling	Categorías para el análisis de la dimensión ambiental en la contabilidad de las organizaciones Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. Artículo de revista application/pdf Tecnológico de Antioquia Revista En-contexto https://ojs.tdea.edu.co/index.php/encontexto/article/view/1725 Español https://creativecommons.org/licenses/by-nc-sa/4.0 Mónica Alejandra Delgado Clavijo, Jose Londoño-Cardozo, Oscar Eduardo Quintero Cardona - 2024 Adams, C. A. (2004). The ethical, social and environmental reporting‐performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. https://doi.org/10.1108/09513570410567791 Adams, C. A., & McNicholas, P. (2007). Making a difference: Sustainability reporting, accountability and organisational change. Accounting, Auditing & Accountability Journal, 20(3), 382-402. https://doi.org/10.1108/09513570710748553 Akpan, J. U., & Oluwagbade, O. I. (2023). 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Routledge. https://doi.org/10.4324/9781315838953 12 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text 22 Publication En un contexto global donde la sostenibilidad es crucial, la contabilidad ambiental emerge como esencial para la gestión responsable de recursos y la mitigación de impactos ecológicos. Este documento analiza la importancia de la contabilidad ambiental, explorando su evolución histórica y conceptual, identificando barreras y beneficios de su implementación, y proponiendo estrategias para su integración en la gestión empresarial. Los resultados se basan en una revisión exhaustiva de la literatura, destacando la necesidad de una estructura teórica sólida y la capacitación adecuada para promover prácticas sostenibles. Delgado Clavijo, Mónica Alejandra Londoño-Cardozo, Jose Quintero Cardona, Oscar Eduardo Contabilidad ambiental Gestión empresarial Impacto ecológico Sostenibilidad Sostenibilidad empresarial Sustentabilidade empresarial Ecological impact In a global context where sustainability is crucial, environmental accounting emerges as essential for responsible resource management and the mitigation of ecological impacts. This document analyzes the importance of environmental accounting, exploring its historical and conceptual evolution, identifying barriers and benefits of its implementation, and proposing strategies for its integration into business management. The results are based on a comprehensive literature review, highlighting the need for a solid theoretical framework and adequate training to promote sustainable practices. Environmental accounting Sustentabilidade Business management Gestão empresarial Sustainability Impacto ecológico Journal article Categories for the analysis of the environmental dimension in organizational accounting Sustainable business Contabilidade ambiental https://doi.org/10.53995/23463279.1725 2024-12-09T10:24:39Z 2024-12-09 https://ojs.tdea.edu.co/index.php/encontexto/article/download/1725/1970 10.53995/23463279.1725 2346-3279 315 285 2711-0044 2024-12-09T10:24:39Z

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