Aportes desde la contabilidad ambiental y social al informe de sostenibilidad y balance social de la institución educativa Alfredo Bonilla Montaño Jamundí Valle

Abstract

Environmental accounting can significantly contribute to the social balance of a company since it allows the measurement and recording of the actions and results of the company in relation to the environment and society. Some of the most important contributions are: Environmental Impact Assessment: Environmental accounting can help measure the impact of company operations on the environment. This includes the identification of the natural resources used, the amount of waste generated and greenhouse gas emissions. These data can be included in the social balance to report on the environmental performance of the company. Measurement of environmental costs: Environmental accounting also allows measuring the costs related to the management of the company's environmental impacts. This includes the costs of emission control, waste treatment, energy and water management, among others. These costs can be included in the social balance sheet to provide information on the financial impact of the company's environmental activities. Life cycle analysis: Environmental accounting can also contribute to the evaluation of the sustainability of the company's products and services. This implies the identification and evaluation of the environmental impacts of the entire life cycle of a product or service, from the extraction of raw materials to the end of its useful life. The results of this analysis can be included in the social balance to report on the sustainability of the company's offer. In short, environmental accounting can contribute to the social balance by providing relevant information on environmental performance and costs related to the company's activities, as well as to assess the sustainability of its products and services.