La importancia de la contabilidad ambiental en las empresas del sector azucarero del Valle del Cauca, Colombia.

Abstract

Through this article we propose to review within a general context, the importance of Environmental Accounting in the sugar companies of Valle del Cauca, taking into account accounting as an integrated information system, the impact of various factors and phenomena that affect environmental impact, its valuation, all of this, in the face of advances related to environmental conservation made by international organizations and their impact on company accounting. In this regard, it is worth mentioning that one of the sustainable development goals established by the United Nations - UN, is responsible production and consumption as a strategy to neutralize the ecological impact on the planet of carbon gases as the main pollutants environmental In the case of Colombia, specifically in Valle del Cauca, the sugar sector, according to international organizations and society in general, is one of the sectors that generates the greatest pollution and causes a great ecological impact on the environment despite their efforts. to control, reduce and eliminate them, facts for which Environmental Accounting intends to register them to quantify the impact of environmental damage. These results show that there is a close relationship between environmental management, its effects and impact, with regard to Accounting, leading companies to be more than obliged, in the duty to provide appropriate information with which they demonstrate their true commitment and effort to protect the environment.