Prácticas Contables en Colombia para la Gestión Efectiva del Cambio Climático

Abstract

This research project aims to analyze current accounting practices in Colombia oriented toward the effective management of climate change, within the framework of the research project “Accounting practices in Colombia for the effective management of climate change,” developed by the Public Accounting program of Universidad Santo Tomás, Bucaramanga Section, in alliance with the Association of Faculties and Public Accounting Programs (Asfacop), under the 2024 Asfacop Research Funding Call. Through a documentary and regulatory review of national legislation (Law 1931 of 2018 and Law 2169 of 2021) and the international sustainability standards issued by the International Sustainability Standards Board (IFRS S1 and IFRS S2), the study identifies the main limitations Colombian organizations face in incorporating climate criteria into their accounting systems, including the low adoption of international standards, limited specialized technical training, and insufficient integration of climate indicators into financial statements. As a result, preliminary guidelines are structured to strengthen accounting practices, and the development of a Digital Guide for the Integration of Sustainable Accounting Practices in Colombian Companies is projected, providing practical tools for measuring, recording, disclosing, and managing environmental information to support strategic decision-making regarding climate related risks and opportunities.