Diseño de una herramienta de evaluación financiera para proyectos ambientales.

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Date
2020-06-30
Publisher
Universidad Antonio Nariño
Document type
COAR type
http://purl.org/coar/resource_type/c_bdcc
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Abstract
The financial evaluation of projects with environmental incidences (biotic and abiotic) is based on considering the presence of the environmental components and the economic impact that these could generate on its financial viability. Within the development of the strict environmental regulations that Colombia has been implementing, different environmental compensations have been established to be assumed by companies that make modifications or recruitment of any environmental component. Therefore, for those companies that carry out activities with direct or indirect environmental impacts, there is a need to quantify these impacts in figures that facilitate the analysis of the economic viability of their activities. For these activities, the environmental sanctions that they could face are increasingly severe since they are expected to follow a long-term sustainable development plan. Colombia through the Ley 1549 de 2012 regulates activities with various environmental impacts. The economic implications of this regulation in the development of environmental projects must be considered for the creation of a financial evaluation tool for them. The purpose of this paper is to carry out a financial evaluation tool for environmental projects. For this, Microsoft Excel will be used to perform calculations that will integrate multidisciplinary variables of the environmental component. The tool will have a quantitative perspective for the analysis of the financial viability of various projects with environmental impacts, taking into account not only the return on investment but also the positive effects that this may have on the social and environmental aspects
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