Abstract

RAMIREZ OSPINA, Duván Emilio  and  ANDRADE ARANGO, Yamilhet. Contribution of accounting and auditing from an environmental perspective. Textual anál. medio rural latinoam. [online]. 2017, n.69, pp.27-41. ISSN 2395-9177.  https://doi.org/10.5154/r.textual.2017.69.002.

This document presents partial results of a research project entitled “Contributions from Environmental Auditing to the generation of triple value (economic, social and environmental) in coffee farms located in the Region of Viejo Caldas in Colombia” as part of the doctoral program requirement in Sustainability and Development at Universidad de Manizales. After that, a methodological component is exposed explaining main components of this research project. A reflection is made concerning Accounting and Environmental Auditing as a contribution to Sustainability in all its fields of action and applications. It is also included a brief bibliographical review related to evolving aspects in these accounting fields, going from empirical approaches to new paradigms that lead to include interdisciplinary aspects based on institutional social responsibility and sustainability. Finally, the document includes results that highlight needs to deepen into the field of Environmental Accounting calling for more action and research based and applied to Environmental Auditing. This previous looking for possible joint forces and knowledge that become a mitigation tool for different environmental impacts caused in several productive fields with the need to reorient under sustainability principles.

Keywords : environmental accounting; environmental auditing; sustainability; social responsibility.