Environmental reports for companies and their development in accounting ; Reportes medioambientales para las empresas y su desarrollo en la contabilidad

An analysis of the current literature is presented to develop a methodological proposal for the construction of environmental reports. For this, it is proposed to evaluate different methodologies used in different geographical areas, to formulate an eco-accounting reporting model adapted to the country's environmental needs. The methodology used starts from a documentary review for the construction of a state of the art on the subject, where the research available to date in the Google Scholar databases, with an antiquity of less than 10 years, is analyzed. In them, the methodologies oriented to the formulation of the reports are considered and the elements of the financial statements that are related to the environmental events surrounding the business activity are identified. The results show a double entry matrix with the main economic activities and the components of the methodology selected for the preparation of the proposal, which was the RCSA (Social and Environmental Accounting Report). In addition to this, a step-by-step schematization of the phases to follow in the proposed model is presented as an environmental and accounting sustainability report. The conclusions, for their part, indicate that it is a viable model, supported by valid theoretical models and with the financial, environmental and legal aspects in accordance with it, which can be adapted to the needs and Colombian business field. ; Se da a muestra un estudio de la literatura actual para establecer una propuesta metodológica para la elaboración de reportes medioambientales. Por esto, se propone evaluar distintas metodologías que han sido usadas en varios ámbitos geográficos, para realizar la formulación de un modelo de reporte eco-contable que se acoge a las necesidades ambientales del país. La metodología tiene parte de una revisión documental para la elaboración de un estado del arte sobre lo relacionado, en donde se analizan las investigaciones disponibles a la fecha en la base de datos Google Scholar, con una antigüedad inferior a 10 ...