The environmental accounting and its relationship with business management

• Autor(a) principal: Arango Sánchez, Juan Fernando
• Data de Publicação: 2020
• Outros Autores: Serna Marín, Marllerly
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/45489
• topic: Contabilidad ambiental; responsabilidad social corporativa; gestión ambiental; stakeholders; legislación ambiental; Environmental accounting; corporate social responsibility; environmental management; stakeholders; environmental legislation

The following article aims to identify the level of application of environmental accounting at business level and establish how it relates to business management, mainly from the concept of stakeholders; Additionally, it describes the main government strategies carried out to optimize the environmental management of companies through the Colombia´s current legislative framework. To carry out this purpose, the methodology of the systematic review is used, this allows to categorize adequately the information obtained under previously established criteria and clearly delimit the relevance of the sources consulted. Among the main findings of the research are: the strong monetarist emphasis of environmental accounting, which leaves aside key environmental variables, such as greenhouse gas emissions or water and energy consumption; the incipient implementation of environmental strategies by companies (still focused on maximizing benefits) and the lack of a broader legislative framework for a topic that is becoming increasingly important. This text seeks to contribute to the debate between economic growth and mitigation of environmental impact from the perspective of the accounting exercise and the organizations management.