Environmental Ethics: Green Accounting In Colombia

Environmental Ethics: Green Accounting in Colombia

In Colombia, environmental pollution a great threat to future generations. This problem is evidenced with great measure due to excessive increases in pollution, which is the result of gradual degradation and deforestation, gas emission, the greenhouse effect, among other factors. "Environmental pollution is a complex problem and world proportions, in political, economic, technological and cultural material, since they affect the well -being of many species and intervene in the quality of life of people" (Reyna Ramos, 1992).Undoubtedly, this problem arises as a great challenge to overcome by humanity, taking into account the environmental threat. Given this, a science arises as a science that seeks to study the origin of this threat and cause contributions to reduce these environmental problems;This is environmental accounting or also known as green accounting.

Accounting can be understood or defined as a science, which has the function of quantifying, classifying and registering economic facts, understood as the movements or actions carried out by an economic entity in the development of its corporate purpose;defining the economic entity as a natural or legal person;Accounting, we can say that it is born with the need to carry out in a systematic, logical and organized way the financial operations and movements of the aforementioned ones .

Green accounting is the tool capable of transforming environmental opportunities, so that with it certain processes governed by regulations can be implemented, which seeks that companies, as well as generate environmental impact also contribute and reduce pollution;It is a way to collaborate with the relationship between economic development and environmental protection.

This tool is the beginning for social transformation in order to raise awareness of humanity. Therefore, it is necessary to look for methods that allow a social exchange between the economic entity and the environment.

The contributions of green accounting in Colombia

In Colombia, the social commitment as time passes is more important, one of the great taxpayers is the use of the new electronic billing system, which has a great impact specifically on environmental commitment. Going out of paper bill to the new electronic invoice system, not only money is reduced, but has a direct impact on trees conservation, energy saving and energy savings. The importance of electronic billing is to reduce the pollution that is being generated in the production of paper and waste of this same.

Thanks to the electronic invoice and the companies that are joining this new system, tree felling, the decrease in oil and the evasion of CO2 gas is being reduced. According to the Colombia Digital Corporation (2017)

What we know is that the production of a ton of paper implies the logging of up to 24 trees, and putting into circulation a kilo of paper requires up to 324 liters of water and the consumption of four kilowatts of energy.

Today, cultural and environmental campaigns promote the decrease in paper consumption in companies and homes, creating awareness and importance of proper use that should be given, in order to mitigate and reconfort the damage that is being generated to the environment,With the logging of millions of trees. It is important to create and promote social responsibility in the environmental management of this resource, indispensable within the management of activities in organizations.

For the Ministry of Information Technology (S.F.), "This policy is related to the reduction of paper use and to create the habit in the use of technologies or which promotes efficiency and productivity, reducing costs, time and storage spaces". In addition, this new technology allows companies to contribute to the environment and thus collaborate effectively in the decrease in the impact generated.

In Decree 262 of 2004, it is given to the National Administrative Department of Statistics (DANE) that must make certain characteristics of this new accounting guideline, that is, the production of environmental satellite accounts (CSA) that aims to calculate, evaluateand regulate physical and monetary units, for each accounting cycle and systematically. CSA are very vital to develop environmental accounting or also known as green accounting, for this one you can effectively study environmental economic recommendations.

Quinche (2009) raises an ecological accounting that corresponds to “recognize the particularity of local and regional natural systems. One step is the design of complex and organic models of accounting representation, beyond the double item, beyond the monetary assessment … it is necessary that the accounting report on the ways in which the organization affects nature and the environment … it is necessarythat accounting recognizes local, cultural, ethnic, gender practices in relation to the environment ”.

In Colombia, the environmental commitment and its protection are taking more impulse, being the need to generate new control and appreciation systems that can enter public administrations and companies, in order to reach adequate decision making that defend the sustainability of the sustainability ofan area, arguing in figures and indicators achieved from the national green accounting. National Green Accounting has contributed in Colombia in the process of economic environmental indicators that demonstrate and collaborate with making timely decisions about the environmental issue and in sectoral policies. According to Camargo (2013)

"The vast majority of Colombian economic entities have adopted environmental strategies and policies to contribute to the maintenance of the environment and the development of green accounting".

It is inevitable and accurate to understand the national green accounting in the different economic aspects and originates to manufacture indicators that demonstrates the real environment in socio -economic and environmental component, which is why knowledge about the issue of the development of this new system and asThey collaborate to the progress of the environmental environment. It is inevitable that in the action of the public accounting, the degree of value of the evolution of the information and the use that must be given in the macro accounting that represents the functionality of the State and what entails its management and its review.

Green accounting has acted positively in the different projects carried out in the investigations, the most important project in this accounting approach is the so -called “integrated environmental accounting pilot project for Colombia” this was executed by the DANE and with the advice ofUN (United Nations Organization). This was a general objective, to reorganize the CSA. So with these advances, the DIAN appears that establishes a tax statute, which consists in delivering several tax contributions for environmental development, with the intention that different companies benefit from the progress of services and productivity to reduce theEnvironmental impact generated, they also contribute to continue with sustainable development.

This project acts continuously in the collaboration of the DANE and to date Colombia has proven to be one of the countries with high progress in the creation of different environmental accounts with particularity the satellite account, in addition Colombia annexes new indicators that collaborate to make relevant decisions insocioeconomic and environmental. The evolution of this new accounting system, which is indeed valuable to know the contribution height of the same in the information and use of the projected data, mainly in indicators collaborate to the State in having clarity about the issue of sector policiesand in the exhibition of figures to pay attention to their management.

In conclusion, Colombia is considered one of the countries that has advanced the most in the issue of environmental legislation, since it has developed in a very accelerated way many environmental regulations.