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La divulgación de información no financiera en las empresas ganaderas en Colombia: un reto contable frente al impacto ambiental

Author

Listed:
  • Jersy Lorena Gutiérrez González
  • Santiago Pedraza Malagón

Abstract

Changes in the planet resulting from man's influence on nature have given rise to a responsibility to examine the impact of human activity on the environment. In Colombia, one of the productive sectors that has contributed to the environmental crisis is the livestock industry, which generates several effects, such as the emission of greenhouse gasses and soil contamination. Therefore, in this document, through the documentary approach to 10 livestock companies in different regions of the country, the non-financial information disclosure in environmental matters it’s analyzed. From a broad and critical interpretative perspective, it is intended to understand the accountability process as an accounting challenge in the face of society’s environmental concerns.

Suggested Citation

  • Jersy Lorena Gutiérrez González & Santiago Pedraza Malagón, 2020. "La divulgación de información no financiera en las empresas ganaderas en Colombia: un reto contable frente al impacto ambiental," Econógrafos, Escuela de Economía 022686, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:022686
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    File URL: https://fce.unal.edu.co/media/files/CentroEditorial/documentos/econografos/EACP/econografos-EACP-32.pdf
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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