master thesis
Aportes y percepciones del contador público en Santander sobre la evidencia de la sostenibilidad ambiental
Fecha
2022-03-30Registro en:
Rey, Juan (2022). Aportes y percepciones del contador público en Santander sobre la evidencia de la sostenibilidad ambiental [Trabajo de maestría]. Universidad Santo Tomás. Bucaramanga, Colombia
Autor
Rey Toloza, Juan Carlos
Institución
Resumen
This document describes the research results about environmental sustainability disclosures of public accountant’s contributions and perception in Santander (Colombia). Based on a qualitative and quantitative study, supported by the compilation and analysis of various sources of secondary information and a survey of professionals.
This study shows that despite the global initiatives aimed at structuring an environmental accounting system and the progress in achieving the sustainable development goals (SDG), there still been conceptual and regulatory gaps. This has impeded the progress of the environmental sustainability’s measures. The State’s few intentions to create an accounting structure and standards as well as academy discretion to contribute to the issue, counting whit financial tools only to reveal the non-financial. It is necessary to evolve from economic-speculative accounting towards sustainable accounting for the planet’s conservation for the future generational life.