Auditoría Ambiental en Colombia: Desafíos y Perspectivas del Aseguramiento de la Información para la Sostenibilidad

Abstract

This article analyses the evolution, current state, and future challenges of environmental auditing in Colombia, in the context of growing demands for sustainability and transparency. Through a documentary and regulatory review, it examines the historical foundations of auditing, its incorporation into Colombian legislation, and its connection with the assurance of environmental information. The study highlights the country’s institutional advances as well as key limitations in implementation, traceability, and public access to information. A comparative analysis with other Latin American countries is also presented, emphasising the strategic role of the statutory auditor in Colombia as a bridge between the financial and environmental domains. The study concludes that, although Colombia has a robust regulatory framework, it is necessary to strengthen technical, institutional, and professional capacities to ensure an effective, reliable, and socially committed environmental auditing system that promotes more transparent and sustainable environmental governance.