Indicators of environmental impact of commercial activity in organizations

• Autor(a) principal: Arango Sánchez, Juan Fernando
• Data de Publicação: 2021
• Outros Autores: Rubio-Rodriguez, Gustavo Adolfo
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Revista Científica Hermes
• Texto Completo: https://revistahermes.com.br/index.php/hermes1/article/view/607
• topic: Impacto ambiental; organizaciones; externalidades; economía; environmental impact; organizations; externalities; economy

This research article gives an account of the importance of the adequate management of the ecological and environmental information of the externalities generated in the productive process of the organizations, as a complement of the financial information communicated by them to the different interest groups for the assertive take of decisions. Theoretically, research is supported by Stakeholder theory and concomitantly with management accounting theory. Methodologically, the research is explanatory, since environmental impact indicators are analyzed and why they are important in the integral management of organizations for their sustainability. In conclusion, it was obtained that the implementation of indicators - ecological and environmental - contribute significantly to sustainability, based on the inclusion of variables in business management, such as: rational consumption of natural resources and adequate disposal of solid waste.