Green accounting in Colombia: a case study of the mining sector

Candy Chamorro Gonzalez () and Ketty Herrera Mendoza
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Candy Chamorro Gonzalez: Universidad Católica Luis Amigo
Ketty Herrera Mendoza: Universidad Católica Luis Amigo

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2021, vol. 23, issue 4, No 80, 6453-6465

Abstract: Abstract The environmental crisis involves several responsible parties, and industries are one of them. Therefore, it is important to interrelate the environment and economy to generate an environmental commitment by industries. Green accounting arises with the aims of providing quantitative and qualitative information on the company’s environmental aspects. This paper describes the current state of green accounting in the leading mining companies in Colombia according to the Ministry of Energy and Mines of Colombia. Findings show that 80% of the selected mining companies integrate green accounting in their management system. However, the underlying procedures are not always put into practice. Therefore, accounting studies must lead to the development of an environmental accounting model and the implementation of mandatory regulations for green accounting.

Keywords: Environmental crisis; Management system; Environmental accounting model (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s10668-020-00880-1

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