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

Jersy Lorena Gutiérrez González and Santiago Pedraza Malagón

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

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.

Keywords: disclosure; non-financial information; livestock; environmental impact (search for similar items in EconPapers)
JEL-codes: M41 Q51 Z13 (search for similar items in EconPapers)
Pages: 22
Date: 2020-09
References: Add references at CitEc
Citations:

Downloads: (external link)
https://fce.unal.edu.co/media/files/CentroEditoria ... nografos-EACP-32.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022686

Access Statistics for this paper

More papers in Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Contact information at EDIRC.
Bibliographic data for series maintained by Facultad de Ciencias Económicas Unal ().