Bases para incorporar información contable ambiental, en empresas de reciclaje de la ciudad de Piedecuesta: caso de empresa RECICLA Y MÁS

Abstract

The lack of adequate implementation of environmental accounting in companies poses important challenges for environmental management and the sustainability of development in the region. It is necessary to establish guidelines that allow the environmental function to be integrated into the organizational structure of these companies, improve the management of accounting and control information, and promote greater awareness about the importance of recycling and adequate waste management in the community, for Therefore, in this work, guidelines were established for the implementation of environmental accounting in recycling companies in the city of Piedecuesta as part of the disclosure of sustainability in its development as an organization. As a methodology, there is an exploratory research of a purposeful analytical type, with a qualitative approach and method of analysis, using primary sources (company taken as an example) and secondary sources of information (background). Among the results obtained, the analysis of the conceptual references, studies, standards and laws that guide the implementation of environmental accounting in the framework of sustainability and development, the recognition of the current situation taking as an example a recycling company and the design of sustainability guidelines and indicators in the contribution to municipal development. Finally, it is concluded at a general level that the implementation of environmental accounting requires a comprehensive approach that combines the understanding of conceptual foundations, evaluation and strategic adoption. By strengthening the information system and generating sustainability indicators, these companies can not only meet their environmental obligations, but also contribute significantly to the sustainable development of the municipality.