Importancia de la implementación y beneficios tributarios de la contabilidad ambiental en las empresas del sector textil en Colombia
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Date
2022-08-21
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Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
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Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
La contabilidad ambiental ha demostrado serun área de muy poco conocimiento para las empresas de los diferentes sectores económicos del país, puesto que hoy en día son muy limitadaslas organizaciones que implementan dentro de sus políticasempresarialeslos diferentes rubrosa tener en cuenta dentro del desarrollo de gestión ambiental;al igual que el desconocimiento que tienen de los beneficios tributarios que esto conlleva; por otro lado, es claro determinar que dentro del proceso productivo de toda empresa se están generando afectaciones a la sociedad en cuanto al uso excesivo de losrecursos naturales trayendo como consecuencia la generación, destrucción y contaminación ambiental.Por tal razón, y con el fin de abordar la problemática planteada es necesario recalcar la importancia de conocer y entender cómo es el desarrollo e implementación en los procesos de gestión ambiental en las empresas del sector textil en Colombia, partiendo de revisiones bibliográficas que permitan saber la opinión de los diferentes autores y como ha sido el proceso de la contabilidad ambiental en las empresas. Igualmente se utilizó como instrumento para la recolección de información una encuesta, realizada a empresas del sector textil, alimentos, manufacturero, de servicios, entre otros, lo que permitió obtener datos necesarios con el fin de realizar los cálculos pertinentes y así determinar cifras reales de las organizaciones que están implementando de la contabilidad ambiental dentro de sus políticas empresariales.
The environmental accounting has shown to be an area of a little knowledge to different economics business on the country, such as today there are some limited organizations that implement into their business policies the different rubrics to have in mind into the improvement the environmental gestion; Same as the ignorance that has the tributary benefits that this might entails; In the other hand, is clear to determine that into the productivity process of each business is generating social affectations regarding the excessive natural resources use, bringing as consequence the generation, destruction and environmental pollution. For this reason, and at the end to approach the raised problematic is necessary to emphasize the importance of knowing and acknowledge how developing and implementation in the environmental gestion processes in the business in Colombia’s textile area, starting off bibliographic reviews that allows knowing the opinion of the different authors and how it has been the environmental accounting processes in business. Same way it was used as an instrument to recollect a survey’s information, done to textile area business, foods, manufactory, services, etc. It allowed to obtain necessary data with the end to realize pertinent calculations and this way determine real figures of the organizations that are implementing environmental accounting into their business policies.
The environmental accounting has shown to be an area of a little knowledge to different economics business on the country, such as today there are some limited organizations that implement into their business policies the different rubrics to have in mind into the improvement the environmental gestion; Same as the ignorance that has the tributary benefits that this might entails; In the other hand, is clear to determine that into the productivity process of each business is generating social affectations regarding the excessive natural resources use, bringing as consequence the generation, destruction and environmental pollution. For this reason, and at the end to approach the raised problematic is necessary to emphasize the importance of knowing and acknowledge how developing and implementation in the environmental gestion processes in the business in Colombia’s textile area, starting off bibliographic reviews that allows knowing the opinion of the different authors and how it has been the environmental accounting processes in business. Same way it was used as an instrument to recollect a survey’s information, done to textile area business, foods, manufactory, services, etc. It allowed to obtain necessary data with the end to realize pertinent calculations and this way determine real figures of the organizations that are implementing environmental accounting into their business policies.
Description
Analizar los procesos de gestión y beneficios que trae consigo la implementación dela contabilidad ambiental en las empresas del sector textil en Colombia
Keywords
Contabilidad ambiental, Gestión ambiental, Contaminación ambiental, Sostenibilidad, Environmental accounting, Environmental gestion, Natural resources