Capitulo 5: diagnóstico general de la problemática ambiental derivada de las actividades de isagén S. A. E. S. P. y algunas implicaciones desde la perspectiva financiera y contable

Abstract

Isagen is an energy company that evidences the environmental impact in the development of its economic activity. of its economic activity, in which it has clear knowledge of the responsibility and commitment that it must assume in each and every one of the cases in which it is and commitment that it must assume in each and every case in which it is involved. involved. This is how Isagén S. A. E. S. P. defines a main strategic guideline, which is to generate energy for the generation of electricity. that lies in generating intelligent energy, guaranteeing prosperity to both current and future society. prosperity to both current and future society. With this motivation, the need arises to to study the impact of environmental management on Isagén S. A. E. S. P.'s accounting. S. P., since the purpose is not only to reflect on the company's responsibility with respect to financial results, but also to disclose the company's environmental the company's responsibility for financial results, disclosure and reporting, cost management, profitability generation, economic growth, among others, but also on the environmental implications generated by the development of its business activity. business activity.