Efectos de incorporar el enfoque de contabilidad tridimensional para el reconocimiento y contabilización de los costos ambientales en las organizaciones tradicionales
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2023
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
Descripción
Este trabajo de grado aborda la importancia de la contabilidad tridimensional, que incluye la biocontabilidad, en el contexto de las organizaciones que controlan tres tipos de riquezas: ambiental, social y económica. Se analizan tres modelos contables relacionados con estas riquezas: biocontabilidad, sociocontabilidad y contabilidad económica. La Teoría Tridimensional de la Contabilidad (T3C) surge como un enfoque innovador que propone la valoración cualitativa y cuantitativa de las riquezas ambiental, social y económica, buscando la sostenibilidad integral. Este enfoque puede aplicarse en cualquier tipo de organización. Se concluye con la presentación de la metodología utilizada en la investigación, destacando el enfoque cualitativo y el método deductivo. Se presenta un análisis de empresas colombianas según las Normas Internacionales de Información Financiera (NIIF), clasificadas en grupos según su tamaño y características. Finalmente, se muestran los resultados de un análisis de empresas del Grupo 1 de las NIIF, como Cerrejón, Almacenes Éxito, Cementos Argos, EPM, Ecopetrol, ISA y Enel. Se destaca la importancia de estas empresas en la mitigación del cambio climático, la responsabilidad social y ambiental, así como sus contribuciones al desarrollo sostenible.
This degree work addresses the importance of three-dimensional accounting, which includes bioaccounting, in the context of organizations that control three types of wealth: environmental, social, and economic. Three accounting models related to these types of wealth are analyzed: bioaccounting, socioaccounting, and economic accounting. The Three-Dimensional Theory of Accounting (T3C) emerges as an innovative approach that proposes the qualitative and quantitative assessment of environmental, social, and economic wealth, seeking comprehensive sustainability. This approach can be applied in any type of organization. It concludes with the presentation of the methodology used in the research, highlighting the qualitative approach and the deductive method. An analysis of Colombian companies is presented according to the International Financial Reporting Standards (IFRS), classified into groups according to their size and characteristics. Finally, results are shown from an analysis of companies in Group 1 of the IFRS, such as Cerrejón, Almacenes Éxito, Cementos Argos, EPM, Ecopetrol, ISA, and Enel. The importance of these companies in climate change mitigation, social and environmental responsibility, and their contributions to sustainable development is highlighted.
This degree work addresses the importance of three-dimensional accounting, which includes bioaccounting, in the context of organizations that control three types of wealth: environmental, social, and economic. Three accounting models related to these types of wealth are analyzed: bioaccounting, socioaccounting, and economic accounting. The Three-Dimensional Theory of Accounting (T3C) emerges as an innovative approach that proposes the qualitative and quantitative assessment of environmental, social, and economic wealth, seeking comprehensive sustainability. This approach can be applied in any type of organization. It concludes with the presentation of the methodology used in the research, highlighting the qualitative approach and the deductive method. An analysis of Colombian companies is presented according to the International Financial Reporting Standards (IFRS), classified into groups according to their size and characteristics. Finally, results are shown from an analysis of companies in Group 1 of the IFRS, such as Cerrejón, Almacenes Éxito, Cementos Argos, EPM, Ecopetrol, ISA, and Enel. The importance of these companies in climate change mitigation, social and environmental responsibility, and their contributions to sustainable development is highlighted.
Palabras clave
Contabilidad tridimensional, Responsabilidad social, Costos ambientales, Enfoques tradicionales, Cambio climático, Sostenibilidad empresarial