La Contabilidad Ambiental en la Medición del Eco-Valor (Plusvalía Natural) en Actividades Mineras - Minería de oro páramo Santurbán

Abstract

The objective of the present investigation was focused on carrying out a documentary review whose fundamental axis is Environmental Accounting in the Measurement of Eco-Value (Natural Goodwill) in Mining Activities, in particular the phenomenon of innovation and sustainable development among the companies with this type of activity; This purpose made it possible to review the organizational structures and the judgments that are issued there, evidencing the achievement of results without harming the environment. It was expanded under the methodology of a quantitative, observational, descriptive investigation of documentary review, to obtain information about inputs, waste, laws, regulations and mining production processes in each company that is making use of the natural resource. The results of the research are directed towards the eco-efficiency and symbiosis that this mining industry has in Colombia, developed from the Páramo de Santurbán in the different spheres of environmental knowledge, contributing to the generation of dynamic knowledge of exchange and feedback of materials, energy, information and environmental value, creating accounting conditions for eco-innovation.

Keywords: activities, environmental accounting, Eco value, measurement, natural surplus value,