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Instrumentos Económicos Y Financieros Para La Gestión Ambiental

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  • María del Pilar García Pachón

Abstract

El desarrollo y la puesta en marcha de las políticas ambientales, así como de las competencias que corresponden a las autoridades ambientales por mandato legal, requiere la asignación de fondos suficientes que permitan gestionar de manera eficiente el uso, aprovechamiento, conservación y protección de los recursos naturales del país. De igual manera, el avance de la economía y de los sectores productivos depende no solo del máximo aprovechamiento de los recursos naturales sino también de la garantía de su restitución y sustitución, y del respeto por la capacidad de resiliencia de los elementos de la naturaleza l. Igualmente, la generación de valor por la empresa se ve reflejada no solo en los balances financieros sino también en su capacidad de hacerlo a través de prácticas ambientalmente sostenibles". En un momento como el actual, en el que las presiones económicas son generadas por variados factores y cuando la comunidad internacional ha reconocido a la economía verde como un instrumento para alcanzar el desarrollo sostenible (ONU, 2012), es necesario analizar la forma de mejorar el bienestar humano, fomentar la igualdad social y reducir los riegos ambientales mediante el uso eficiente de los recursos. En razón a la importancia del tema, el Grupo de Investigación en Derecho del Medio Ambiente de la Universidad Externado de Colombia decidió desarrollar el Proyecto "Instrumentos económicos y financieros para la gestión ambiental", a fin de estudiar la mejor forma de suscitar la asignación y el uso eficiente de los recursos naturales, buscando que sea el mercado el que promueva cambios en el comportamiento de los agentes, ya sea por medio de ventajas, ayudas o incentivos, para favorecer comportamientos favorables o por medio de obstáculos o cargas que desincentiven comportamientos ambientalmente no deseables. De otro lado, se analiza la forma como los instrumentos financieros permiten recaudar recursos para financiar actividades operativas y de inversión propias de la gestión ambiental, incluyendo aquellos calificados como fiscales o tributarios. El estudio se estructuró en tres partes: en la primera se analizan los instrumentos económicos y financieros en el derecho extranjero; en la segunda se examinan algunas de las ren tas de las Corporaciones Au tónomas Regionales -CAR- identificadas en la Ley 99 de 1993, y la tercera se destina al estudio de otros instrumentos útiles para el desarrollo de una economía verde.

Suggested Citation

  • María del Pilar García Pachón, 2016. "Instrumentos Económicos Y Financieros Para La Gestión Ambiental," Books, Universidad Externado de Colombia, Facultad de Derecho, number 853, September.
  • Handle: RePEc:ext:derech:853
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