Propuesta contable que evidencie la sostenibilidad minera en la empresa yesos Montegrande S.A.S

Abstract

The work to be implemented is an environmental accounting proposal for the company YESOS MONTEGRANDE S.A.S which has among its objectives to have a system to measure, evaluate and communicate about environmental performance. Mining companies are having great importance in the Colombian market and they are taking care of becoming increasingly competitive by choosing to immediately adopt Environmental Accounting, as pollution has become not a social, political problem, Economic worldwide. This is because we are misusing environmental resources, without taking into account that they have a certain time to reform and regenerate, but without proper management, conservation and complete regulation, we cannot contribute to the improvement of the problem. That's where our Environmental Accounting has a super important role, as a means of information and control, adapting its theoretical and technical instruments to be able to solve the needs that the environment needs and thus achieve a complete harmony between companies and sustainable development. Financial and cost accounting is currently focused on accumulation and profit, but great efforts should be made to move towards the rationality of sustainable development, which we will do with the process adopted by the company to comply with the environmental commitment and requirement that are regulated by national and international levels.