I. TITLE
"THE MODEL OF ECOLOGICAL ACCOUNTING AND SUSTAINABLE DEVELOPMENT"
II. GRADUATING NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Cajamarca-Cajamarca- Peru
IV. PROJECT DESCRIPTION:
4.1. BIBLIOGRAPHIC BACKGROUND
The existence of the following bibliographic information has been determined:
Tua Pereda, Jorge. International accounting and auditing standards on the impact of the environment on financial information.
Gómez Villegas, Mauricio . Advances in business environmental accounting: evaluation and critical positions.
Carolina Marín Tamayo. Environmental Accounting: In this work, some proposals are made that allow a broader vision of the management of environmental accounting.
It is intended to raise awareness of the problems generated by the inappropriate use of resources within an economic entity, the role that accounting should play in the use of these and the way to value them. Also have due clarity about its concept and the issues that are closely related to it.
Jetter, Ina; «Environmental Accounting: Opportunity or obligation? o The New Accounting Literature: What we have to tell ”: In this work we have considered the matters of greatest relevance and relation to the topic of Environmental Accounting, giving a brief brushstroke on the existing norms related to the environment and that have a or another way incidence in the management of the company, finally and in a special way the subject of Environmental Accounting is dealt with, this being the central point of the investigation.
Gómez Villegas, Mauricio. Advances in business environmental accounting: evaluation and critical positions: This work addresses the importance of accounting within a process of building a new scheme that links current social problems and environmental deterioration in a systemic way.
Angel Paniagua: Environment, Sustainable Development and Sustainability Scales: In this paper the complexity and multiple dimensions of the concept of sustainability are analyzed. The different options for sustainable rural development are also studied from a global perspective and different scales of rural sustainability are proposed.
Xavier Labandeira: Environmental Economics: This text deals with aspects such as: The Sustainability of Economic Development, The Economic Evaluation of the Environment, Experiences of Valuation of Environmental Assets and Business and the Environment.
4.2. PROBLEM STATEMENT
4.2.1. PROBLEM FORMULATION
When it comes to pollution of the sea due to oil spills, oil production, refining and transportation companies contribute to this; When it comes to deforestation of forests and jungles, it is paper producers and furniture producers, etc., that are involved in such an impact. Speaking in another sense, these same companies provide jobs and therefore income to their workers and officials and affect their social security, as well as contribute with taxes for the operation of government management and in many cases, when exporting they originate foreign exchange.
There are other reasons in addition to those already mentioned, which have alerted man about the irrational use of the natural environment, such as the environmental crisis generated by economic development, the underestimation of natural resources and the environment in the face of economic consumerism and in addition to the lack of control and surveillance over the use of the environment.
The sciences have sought to make the most of the environment that surrounds them in accordance with their object of knowledge to satisfy the needs of a consumer society; But today, after having used without foundation or reason, destroying the ecosystem, it is these same sciences that, realizing the error, are trying to reorient their actions for the conservation of life on the planet.
Those most mistaken in their position to conserve the environment have been those responsible for political and economic practices.
The policies for their irrational management have generated corruption and misuse of the resources that the rulers have had in their power, economically since their object of study is the distribution of wealth and with the main objective of endless growth. They do not care about the survival of humanity but about growth without limits.
From the decision to contribute new elements in the field of accounting, the area in charge of studying and analyzing the processes of measurement, valuation and control of natural resources and the environment from the accounting point of view arises, in order to contribute to the construction of various concepts that broaden the field of action in accounting in economic entities, for this the appropriate instruments of evaluation and control over the degree of susceptibility are used, and the operations carried out by the economic entity are presented.
To talk about environmental accounting, it is necessary to have exhausted the initially described stages, such as the measurement of natural resources and the environment, which is a little explored field in relation to environmental goods and services that are not measured why they are not part of the non-negotiable goods in the market. To achieve an efficient environmental accounting system that allows an accurate measurement of all natural components. This investigation must consider the four basic components of measurement: measuring instrument, measurement object, measurement base and measurement unit.
Another component of greater controversy today is the valuation of natural resources and the services provided by the environment. Valuation is the action of recognizing, estimating or appreciating the value of a thing where this is the quality of things that makes them an object of appreciation.
The environment is a good external to the market and does not have a specific value. They are treated as externalities and their intrinsic value is separated from them, with monetary values, this being the great problem for accounting. So decisions are being made on historical data. In addition, it is difficult to determine environmental costs, among other problems. Control from the environmental point of view is defined as the set of plans, methods, policies, procedures and mechanisms for verification and valuation, which are adopted in order to ensure that the activities related to this issue are carried out on preservation principles. of natural resources and the environment.
It is relevant to mention that for our country this issue is new and we still find many industries that do not know what to do with their waste, a palpable example is that of tanneries; companies that despite the fact that they can be sanctioned for the inappropriate use of their waste, we still find voting for them in the rivers, and in their reports we would not find, nor the items of costs, expenses or provisions for this concept; This is an aspect for which our accountants must prepare because our country is full of natural resources that due to the deficient use of them the balance will produce negative results that affect the entire society. Sustainability implies a structural change in the way of thinking about development, insofar as it imposes limits on productive growth,the consumption of resources and environmental impacts beyond the endurance capacity of the ecosystem. Establishing limits means making a call not to "decapitalize", understanding that there are different types of capital that are complementary and interdependent and not substitutable for each other:
Financial capital: sound macroeconomic planning and prudent fiscal management
Physical capital: infrastructure such as buildings, equipment, roads, industries, and ports.
Human capital: good health, education and skills to maintain the labor market
Social capital: individual abilities and capacities as well as the institutions, relationships and norms that determine the quality and quantity of social interactions.
Natural capital: natural resources -commercial and non-commercial- and ecological services, which provide what is necessary for life, including food, water, energy, fibers, climate stabilization, water regeneration capacity, and other services that maintain the lifetime.
Commonly, the most valued capital has been financial and physical, but currently there is a revaluation of social and human capital, which represents an opportunity to reduce dependence on natural resources and promote diversification towards activities that are intensive in knowledge and technology. Likewise, the revaluation of natural capital attracts national and international investments based on conservation and not on extraction and, in many cases, on the integration of natural environments and unique traditional cultures to generate creative proposals for sustainable local development.
4.2.2. SYSTEMATIZATION OF THE PROBLEM
MAIN PROBLEM:
How to implement an ecological accounting model and the facilitation of sustainable development?
SECONDARY PROBLEMS:
1. Will the implementation of an ecological accounting model mean that the information produced will allow the community to know to what extent the activities of the companies will affect or benefit the social groups in their surrounding geographical environment?
2. Will the implementation of an ecological accounting model allow the evaluation and control of the environmental impact exerted by companies on the community from a socio-economic point of view?
3. Will the implementation of an ecological accounting model facilitate the better management of resources and the creation of a preventive strategy?
4. Will the implementation of an ecological accounting model allow auditors to determine the degree of responsibility of companies regarding environmental impact?
4.3. THEORETICAL AND CONCEPTUAL FRAMEWORK
4.3.1. THEORETICAL BASES
4.3.1.1 Ecological Accounting:
Based on the fact that accounting is the art of capturing, registering, classifying, summarizing, reporting and informing in a meaningful way and in quantitative terms, the operations, steps and events that occurred during a certain period of time and also that accounting is based on society and responds to its needs, this is how the emergence of a new model for information systems is pertinent, since these should allow to adequately reflect the situation or information context for analysis and evaluation from the new conceived perspective, depending on the now different information requirements relevant to the user.
A good demonstration of this new perspective occurs in the frank decline of society's thinking that profit generates employment, income, prosperity and well-being, since profit, as ecology is proving it, does not necessarily generate quality of lifetime.
The relationship between ecology and accounting has been reflected by virtue of the environmental problems presented in companies. This is how society is witnessing the strong influence that ecology is exerting on the economy of companies.
A much broader vision of this relationship is that accounting became essential when trying to face the environmental problem, since it is said that: to face the problems of environmental conservation, companies have many procedures and techniques management, several of which are directly related to accounting functions. In this sense, the incorporation of accounting into environmental matters comes to fill a need related to how to quantify, record and report the damage caused to the environment and the preventive or corrective actions necessary to avoid them (environmental protection measures).
The search for solutions to the environmental problem requires companies to have a perfect knowledge of the problem, knowing it implies explaining the impact of today on the future, and explaining is a concept that considers knowing, identifying, naming, disclosing, reporting and communicating. It is then here where ecology begins to be related to accounting, since the science of the accounting process as already said captures, records, reports and informs.
Ecological Accounting has as main objectives. The recognition and disclosure of negative environmental effects in conventional accounting practice; separate identification of costs and revenues related to the environment within conventional accounting systems; taking actions to create initiatives in order to consider the environmental effects existing in conventional accounting practice; the development of new ways to measure, report and value; to fulfill internal and external purposes; the development of new financial and non-financial accounting systems, information and control systems to take advantage of the environmental benefits of administrative decisions.And for the fulfillment of these objectives, the commitment of each and every one of the interest groups that are in charge of exerting pressure in the great spheres of power is necessary, who are ultimately in charge of making the application of the new accounting system mandatory..
4.3.1.2 Environmental Accounting
Environmental accounting can be defined as the generation, analysis and use of financial and non-financial information aimed at integrating the economic and environmental policies of the company and building a sustainable company.
As we have mentioned, in this document we identify environmental accounting with the set of instruments and systems that allow the company to measure, evaluate and communicate its environmental performance over time.
Environmental accounting is the process that facilitates directive decisions related to the environmental performance of the company based on the selection of indicators, the collection and analysis of data, the evaluation of this information in relation to the environmental performance criteria, the communication, and the periodic review and improvement of such procedures.
Environmental accounting must serve the company's management to have reliable, verifiable and periodic information to determine whether the company's environmental performance is carried out in accordance with the criteria established by said management.
4.3.1.3 Measurement, evaluation and communication in Environmental Accounting
There are three moments in the defined environmental accounting process.
The first moment is that of the measurement, which consists of obtaining relevant data. For this, it is necessary to have previously defined the areas of environmental influence and value creation that must be studied, and the indicators to be used to obtain adequate information on each relevant aspect within each area.
The second moment is that of evaluation, and consists of the analysis and conversion of the data into useful information for decision-making, as well as in the evaluation and weighting of this information.
A third moment in which environmental accounting is expressed is the communication of the company's environmental performance, both inside and outside the company. Such communication process consists of transmitting information about the company's environmental performance to external or internal stakeholders, based on the assessment that the management makes of the needs and interests of both the company and the company. of its different stakeholders.
4.3.1.4 Environmental performance and indicators in Environmental Accounting
Environmental accounting, as we have defined it, is an instrument for measuring, evaluating and analyzing the environmental performance of the company.
We define environmental performance as the results of the company's management of its environmental aspects.
Environmental indicators play a basic role in any company environmental accounting system.
An environmental indicator is a specific expression that provides us with information about the environmental performance of the company.
Environmental indicators express useful and relevant information on the company's environmental performance and on its efforts to influence such performance.
We can divide the indicators into three groups, as they correspond to the three mentioned areas: management, production or environment.
Thus, the environmental indicators of directive action (IAD) are those that give us information about the policies, personnel management, planning, practices and procedures at all levels of the company, as well as about the decisions and actions related to the environmental aspects of the company.
The environmental indicators of productive activity (IAP) are those that provide us with information about the environmental performance of the company's operations or production: from the inputs used (materials, energy and services) to the resulting outputs (products, services, waste and emissions), going through the process of purchasing inputs, the design, installation, operation and maintenance of the equipment and physical facilities of the company, or the distribution of the outputs resulting from the production process.
Finally, environmental conditions indicators (ICA) measure the conditions of the environment, and can be used to measure the impacts of the company's activities on the environment.
4.3.1.5 Environmental Legislation and Regulatory Measures
From the end of the sixties, the appearance of governmental organisms for the protection of the environment and the definition of standards to be applied for the regulation of emissions was noticed in developed countries.
In the US, the Environmental Protection Agency, EPA, was created in 1970, whose basic mission is to coordinate the efforts of the Federal State to reduce and prevent environmental pollution problems: water, air, soil. Likewise, it was created with sufficient authority and power to establish and enforce compliance with pollution standards, previously developed by it and approved by the US Congress.
With the so-called "Clean Air Acts" (1970, 1977) and the "Federal Act for the Control of Water Pollution" (1972), EPA was given the powers to define national standards to ensure the quality of these resources. The definition of these standards began in 1971 and currently constitutes a fairly rigorous body of regulations that has served as the basis for the creation of standards in other countries.
In Japan, the Environmental Protection Agency was created in 1971 and that same year, in Canada, the Department of the Environment, Environment Canada, was created. In Europe, the main guidelines for environmental policies began with the 1972 Paris Conference, and regulations and standards are defined as part of the agreements of the European Union.
The appearance of specific legislation for the protection of the environment, the creation of governmental control organisms and the definition of norms and mandatory standards for the emission of chemical substances, created a new scenario for companies with a high potential for contamination.
At first, technologies that have been called “end of process” (end of pipe) were used and developed. They seek to mitigate the effect of the pollutant, but once it has been produced and, frequently, they are located at the end of the process in order to control the emission of gases or solid and liquid waste. This type of technology usually increases production costs and can lead to a loss of competitiveness of companies.
The response, in the medium term, took place in two technological dimensions:
• Development and incentive of "Clean Technologies".
• Appearance and development of the concept of Environmental Management Systems (EMS).
The "Clean Technologies" are made up of the equipment and processes that seek to control pollutants at the same source. In most cases these technologies exhibit higher performance levels than older technologies, for example lower water and energy consumption, higher level of waste recycling, higher added value of products, etc.
On the other hand, the “Environmental Management Systems”, for example the ISO 14,000 family of Standards, has allowed to increase the efficiency levels of the organization in the preservation of the environment, in addition, these management instruments can be coordinated with other instruments, such as those for quality management, ISO 9000-2000 Standards, and those for Safety, OHSAS 18,000, allowing important synergies and greater efficiency in solving problems related to these three matters: environment - quality - occupational safety.
4.3.1.6 Environmental Standards
There are several environmental standards: the British Standard BS 7750, the European Union Environmental Management and Audit Regulation EMAS No. 761/2001 and the ISO 14000 Standards.
The International Organization for Standardization, ISO, is an organization that has more than 107 member countries and in which national standardization bodies participate. This organization was created after World War II and is based in Geneva, Switzerland.
The ISO Standard's commitment to sustainable development is clearly established in Standard 14004, this standard includes the Declaration of Rio de Janeiro as an annex, and it is considered as one of the guiding principles of the spirit of the Standard.
The set of ISO standards consider two dimensions: the organization and the product, these two dimensions generate a set of ISO standards that have been published in Chile by the INN, such as:
• NCh ISO 14001. Of1997 Environmental Management Systems-Specification with user guide.
• NCh ISO 14004. Of1997 Environmental Management Systems-General guidelines on principles, systems and support techniques.
• NCh ISO 14010. Of1997 Guides for Environmental Auditing-General principles.
• NCh ISO 14011. Of1997 General Guidelines for Environmental Audit-Audit Procedures-Audit of Environmental Management Systems.
• NCh ISO 14012. Of1997 General Guidelines for Environmental Auditing-Criteria and Qualification for Environmental Auditors.
• NCh ISO 14020. Of1997 Environmental labels and declarations-General principles.
• NCh ISO 14024. Of1997 Environmental labels and declarations-Type I environmental labeling- Principles and procedures.
• NCh ISO 14040. Of1997 Environmental Management-Life Cycle Assessment-Principle and framework.
• NCh ISO 14041. Of1997 Environmental Management-Life Cycle Assessment-Definition of the objectives and the scope and analysis of the inventory.
• NCh ISO 14050. Of1997 Environmental Management-Vocabulary.
4.3.1.6 The Company and the Implementation of the ISO 14000 System
In today's global economy, initiatives by the governments of industrialized countries are creating market pressure for both large and small companies to adopt ISO 14000 standards, or to shut them out of major markets. (“ISO 14000 and the Next Generation of Environmental Protection Tools”, speech by Mr. James Save, Secretary of the Department of Environmental Protection to the United States Senate on 3/20/96). The ISO standards organize a system that can be used by companies of all sizes and types, all over the world. These standards can be applicable to all sectors of the Company so they can be implemented throughout the organization or only in specific parts of it (production, sales, administration, warehouses, transportation, development, etc.).There is no specific or exclusive industrial or service activity to apply these standards.
Basically, the adoption of these standards will oblige the Company to affect the environmental issue to a specific structure in order to achieve the environmental improvements that will be required and to lower environmental costs through strategies such as pollution prevention. It should be noted that said structure must be mounted on the production structure and not apart from it. In fact it is not another structure but a new vision, it is a process of internalization and incorporation of guidelines and conducts of environmental management of the processes of the Company.
4.3.1.7 The ultimate goal of ISO 14000 Standards
In short, the ISO 14000 standards will set up a system that will essentially privatize environmental regulations, as the environmental demands of business will be an even higher priority than compliance with local legal regulations. As a result, the self-control of industrial establishments in caring for the environment will be promoted and the figure of the Environmental Audit will be valued, both internal and external. In other words, ISO 14000 standards can be considered as a substitute for traditional environmental regulation programs.
For now, the standards do not replace the environmental policy objectives set forth in national and municipal regulations.
Benefits that the Company would obtain with the ISO 14000 certification:
• Organize an environmental management system and / or optimize it.
• Organize a standardized and recognized internal environmental audit system.
• Develop a method to demonstrate compliance with the environmental management system, whether for a third party (the state itself, for example) or a client.
• It would make it possible to publicly declare that the Company complies with all environmental legislation and to obtain as one of the benefits the "green" or "ecological" revaluation of the products and / or brands.
• Help to comply with environmental legislation, reducing the Company's exposure to conflicts such as environmental litigation, whether criminal or civil.
• The Company's compliance may be accredited in those businesses where environmental management is a determining factor in closing them (it is possible to accompany market forces when they demand "green" or "ecological" production).
• There will be a greater economic benefit derived from greater efficiency in the use of resources (let's think about the savings that adequate reuse, recycling and / or recovery can mean for the Company).
• Provide a greater ability to adapt to changing circumstances.
4.3.1.8 ISO 14001 standard
The ISO 14001 Standard is made up of the Standard itself and 3 annexes. The first one gives a guide for the application of the Standard, the second establishes a comparison with the ISO 901-94 Standard, and the third indicates a basic bibliography pointing out the related ISO NChs.
As for the main body of the Standard, it is made up of 4 clauses:
1. Scope and field of application
2. References
3. Definitions
4. Requirements of the Environmental Management System.
The purpose of the Standard is continuous improvement, a process that consists of perfecting the environmental management system to achieve improvements in global environmental performance in accordance with the organization's environmental policy.
To demonstrate compliance with the Standard to others it is necessary to use a third party, who acts as a certification body. In turn, that third party must be accredited by an institution empowered for such purposes.
To achieve certification, the organization hires the services of a certified body, which in turn hires auditors who are accredited and registered in the international IRCA registry, who act according to the procedures established for this purpose.
The organization may not be interested in obtaining a Certificate, even so it is convenient to implement the EMS in accordance with the standard, this because it allows it to be reviewed by a second party audit. This case occurs, for example, when a large company that is certified wants to make sure that the companies with which it articulates, particularly SMEs, maintain procedures that show compliance with the Standard.
A short time ago, on January 16, 2007, the so-called group of experts of the so-called CCC (Clean, Clever, Competitive) initiative of the EU, approved an opinion addressed to the Presidency of the Council of the EU, the Commission, and all stakeholders (Companies, Trade Unions, NGOs), on urgent actions that must be implemented to transfer eco-efficiency and, in general, eco-innovation to the market. The five lines of practical action that are requested in this opinion so that the market finally contributes to sustainability are:
1. Define a clear and shared perspective and horizons (medium and long-term plans, so that the market, which is ultimately the result of options and policies, and companies risk, investigate, etc., within a certain predictability), which they would benefit from anticipating economic scenarios and prospective analysis for which the improved valuation of environmental assets and natural resources is key.
2. Promote knowledge and skills including what we could call a new economy of resources.
3. Create and promote new markets through procurement mechanisms and public contracts; This requires new technical specifications for public tenders in which the cost-benefit analyzes also include new methods of evaluation of environmental assets and natural resources when evaluating the most advantageous offers for Public Expenditure and not only those of the budget lower or lower.
4. Offer economic incentives to end users and consumers, including recourse to higher tax burdens for products and services that are more environmentally burdensome or inefficient in the use of resources and incentives for eco-efficiency and eco-innovation. With the option of a community tax in the energy and transport sectors that, in addition to discouraging waste and generating resources for the depleted community budget, could feed funds to encourage eco-efficiency and eco-innovation.
5. Promote the information to the end user and consumer, in order for them to make an informed choice, in many cases responsible, and which must include economic information beyond the mere purchase price of alternative products and services.
4.3.1.9 Environmental Audit (AMA)
It is also often called an eco-audit. It is a management instrument that includes a systematic, documented, periodic and objective evaluation of the effectiveness of the organization, the management system and the procedures aimed at protecting the environment. Its object is:
• Facilitate the control, by the management of the company, of the actions that may have effects on the environment.
• Evaluate whether the external requirements that the legislation imposes on that company and the obligations that the company has imposed on itself in this field are being met.
Ultimately, it is about doing an examination of the company in everything that refers to environmental issues to know in detail the situation in which they are. They are voluntary for companies. They are done by an environmental auditor who is usually external to the company, although it is also possible that it is from the same company.
• Check that current legislation is being complied with or know what to do to comply with it. In this way, sanctions and problems with the corresponding agencies are avoided.
• Facilitates Advantages of AMAs, and EMS in general, are: the improvement of the company by detecting what is not going well and proposing solutions to improve it.
• Plan for emergencies and accidents.
• Save costs by improving planning. There are companies that have achieved 50% savings by using energy and raw materials more rationally and by valuing their waste.
• Get cheaper loans and insurance. Many banks and insurance companies require audits of this type before making your loans or covering the risks of accidents.
• Increase the value of the company's shares
• Achieve a good public image and satisfy the growing number of eco-consumers who contribute to the improvement of the environment by selecting the products they buy, according to the respect for the environment with which they have been manufactured.
4.3.1.10 Types of Audit
According to the objectives that are expected to be achieved and its characteristics, several types of audits can be distinguished:
a) External environmental audit : In this case, the people who make up the audit team do not have a contractual dependency relationship with the organization. Examples of this type of audit are those associated with an environmental certification, or those carried out for a specific purpose, for example merging or purchasing companies.
b) Internal environmental audit : In this case, the staff of the audit team has a relationship of bond and dependency with the organization. This type of audit is frequent when you want to periodically monitor the performance of the EMS. The main advantages are the low cost associated with these audits, which often comes down to training and developing team competencies, and the knowledge that people
It has about the company. As a disadvantage, some biases can be pointed out as a result of the interpersonal relationships that are involved.
c) Preliminary or diagnostic audit : This audit is also known as a “gap analysis” or as an “initial review”. It is the first action taken prior to implementing an Environmental Management System. As a result of this analysis, the needs to be covered can be inferred from including changes to the environmental policy or its formulation if it does not exist.
d) Verification or compliance audit; Historically this corresponds to the first type of audit that was carried out. They seek to assess whether a particular purpose is being fulfilled, for example, whether it is complying with the applicable legislation or with the suggestions made by the state agencies that approved the project.
e) Audit of the control of the Environmental Management System: As indicated in the previous chapter, the Environmental Standards, for example BS7750, EMAS, ISO 14000, consider as a fundamental element of control the audits that are carried out to verify the effectiveness of the system. The following paragraphs will comment on the audits established by the ISO 14000 Standard.
f) Risk audit: This instrument identifies the potential risks associated with the processes or procedures of an organization. These risks refer to fortuitous events but they are within what is possible to expect.
g) Second party audit: This is an audit that the organization performs on its suppliers and contractors. It makes sense when the organization is in the process of certification.
h) Other types of audits: Other types of audits are noted in the literature, for example pollution prevention; of processes; energy, surveillance; etc. that are of importance in specific situations.
4.3.1.11 Certifications
Certifications are instruments to guarantee that the Environmental Management System implemented by a company is of quality. They are given by external institutions and outside the company and guarantee that their Environmental Management System is correct and adequate because it meets a set of rules and instructions.
With these external certifications the company can demonstrate that its work in this field is serious and not a simple maneuver to make up its image. This improves your prestige and guarantees your customers its level of quality.
The main quality standard systems of the EMS are:
1. UNE Standards.- The UNE are a set of Spanish standards for very different industrial matters, construction, etc. With them, the criteria for carrying out thousands of activities are unified: from the construction of screws to the implementation of a management system in a company. In the environmental field there are several UNE standards that regulate how Environmental Management Systems (UNE 77-801-94) should be, or how Life Cycle Analysis should be done, etc. They are being replaced by European or international standards.
2. EEC Regulation 1836/93.- It is the European regulation that establishes the Community Eco-management and Audit System (Emas). Companies that comply with the UNE 77-801-94 or the corresponding ISO 14000 standards can request the European Union to grant EMAS, completing some requirements.
ISO standards.- They are international standards. The ISO 14000 family of standards is the one that regulates the protection of the environment. ISO standards are less demanding than the UNE or the corresponding European standards, but they are of increasing interest given the internationalization of industry and commerce.
4.3.1.12 Sustainable Development
The concept of sustainable development became known worldwide from the report "Our Common Future", published in 1987 in preparation for the United Nations World Conference on Environment and Development, held in Rio de Janeiro, Brazil, in 1992. The report was also known as the Brundtland Report, due to the fact that the Commission in charge of its publication was led by the former Norwegian Minister Go Harlem Brundtland.
The World Commission for Environment and Development, established by the United Nations in 1983, defined sustainable development as "development that meets the needs of the present without compromising the capacities of future generations to meet their own needs."
Sustainable development implies moving from a development thought in quantitative terms - based on economic growth - to a qualitative one, where close links are established between economic, social and environmental aspects, in a renewed democratic and participatory institutional framework, capable of taking advantage of the opportunities that advance simultaneously in these three areas, without the advancement of one meaning going to the detriment of another. This is what some academics and authorities have begun to call the "virtuous circle of sustainable development", based on cases where the antagonisms between economic growth, social equity and environmental conservation have been overcome, mutually reinforcing each other and with satisfactory results for all parties. involved (win-win, that is, everyone wins).
For mutual reinforcement between these aspects to occur, generalized motivation and capacity for innovation are necessary, typical of a system where a market economy and political democracy coexist. Achieving this is not an easy task and in some cases it will involve sacrificing one goal in favor of the other (trade off, that is, negotiating), especially in countries where overcoming poverty and meeting basic needs are the main priority, despite the fact that this means the depredation of their ecosystems.
The differences between countries mean that sustainable development is still a goal far from reaching for many of them. Although the industrialized countries, especially the Nordic ones, are more advanced, there are still rich countries that are reluctant to assume productive behaviors and a more sustainable style of development. The poorest countries, in turn, suffer the consequences of the "ecological footprint" left by the export of their raw materials and natural resources (native forests, minerals, energy sources, agricultural products, grasslands and livestock) to places like Europe, Japan or the United States. The latter have the economic and human resources, and the knowledge necessary to develop the technologies that allow the industrialization and commercialization of products from the developing world,obtaining the greatest profit that results from adding value to natural resources. Given this asymmetry, the social and environmental differences between rich and poor countries increase.
Sustainability supposes a structural change in the way of thinking about development, insofar as it imposes limits on productive growth, resource consumption and environmental impacts beyond the endurance capacity of the ecosystem. Establishing limits means making a call not to "decapitalize", understanding that there are different types of complementary and interdependent capital and not substitutes for each other, such as: Financial capital, Physical capital, Human capital, Social capital, Natural capital.
4.3.1.13 Dimensions of Sustainable Development
Working for sustainable development implies simultaneously advancing in five dimensions: economic, human, environmental, institutional and technological. The characteristics of this process will be different depending on the specific situation in which a certain country, region or locality finds itself.
Economic dimension
Economic activity from the perspective of sustainability cannot continue to operate under the slogan of "whatever happens, the business continues." Progress must be made to change the paradigm from "the polluter pays" to that of "what pays is preventing pollution." The market can take advantage of, in its favor and in favor of sustainable development, the opportunities provided by the application of national and international environmental regulations, the implementation of cleaner and more efficient production processes and the addition of value to raw materials. In a sustainability scheme, what counts is not the growth of production but the quality of the services provided.
Human dimension
Sustainable development is aimed at a better quality of life (overcoming poverty, satisfying basic human needs and equalizing income), reallocating economic resources to meet these needs. Poverty reduction will require considerable economic growth as well as development, but the ecological constraints are real and this higher growth for the poor has to be offset by stabilization of production for the rich. It is also of utmost importance to achieve demographic stability, stop overconsumption, and move towards the formation of human and social capital.
Environmental dimension
It is not possible to conceive of development or human life without the sustenance of nature. Development models are inevitably linked to the ecological and environmental. In a sustainable model, the use of natural and energy resources is limited to their regeneration capacity and the generation of waste to the assimilation capacity of the ecosystem.
Institutional dimension
A low level of representation of the population in the initiatives and actions of the State as well as an excessive centralism are clearly unsustainable. Sustainability implies making significant progress in the administrative political decentralization of decisions, to stimulate new forms of organization and citizen participation.
Technological dimension
An acceleration of technological innovation and development is required to reduce the natural resource content of certain economic activities, as well as to improve the quality of production. The technological dimension implies the search and change towards more efficient technologies in the case of industrialized countries and the development of more efficient and cleaner technologies in countries that are rapidly industrializing. In developing countries with agriculture-based economies, it is necessary to develop appropriate and small-scale technologies for increasing agricultural productivity.
4.3.1.14 Sustainable Development Indicators
Indicators to monitor progress in the various dimensions are necessary to help decision-makers and policy makers at all levels to stay focused on the path to sustainable development. The indicator development process is slow and complex and requires extensive consultation. When a new indicator appears, it must be tested and modified in the light of experience.
Economic indicators are the most commonly used. However, social, environmental and institutional indicators are essential to have a more complete picture of what is happening with development.
Social Indicators
| Topic | Subtopic | Indicator |
| Equity | Poverty Gender | Percentage of the population living below the poverty line Income inequality index (Gini index) Unemployment rate Relationship between average wages of men and women |
| Health | Nutrition Mortality Sanitation Drinking water Medical care | Nutritional status of children Sufficient weight at birth Infant mortality rate under 5 years Life expectancy at birth Maternal mortality rate Percentage of population with adequate facilities for the disposal of excreta Percentage of potentially dangerous chemicals monitored in food
Population with access to drinking water Percentage of the population with access to health Vaccination against infectious diseases in children Contraceptive method use rate National expenditure on local health services Total national expenditure on health sector as a percentage of GNP |
| Education | Educational level | Variation rate of the school-age population Enrollment rate in primary education Enrollment rate in secondary education Adult literacy rate Children reaching the fifth grade of primary education Expected permanence in school Difference between enrollment rates male and female Number of women per 100 men in the labor force Percentage of gross domestic product devoted to education |
| Human settlements | Living conditions Safety | Per capita consumption of fossil fuels in motor vehicles Human and economic losses due to natural disasters Useful area per person Relation between the price of housing and income Infrastructure spending per capita Number of crimes registered per 100 thousand inhabitants |
| Population | Population change | Population growth rate Net migration rate Total fertility rate Population density |
Economic indicators
| Topic | Subtopic | Indicator |
| Economic structure | Performance of the economy Imports and exports and related domestic policies Financial status | Per capita gross domestic product Percentage of net investment in gross domestic product Net domestic product adjusted for environmental considerations Balance of trade in goods and services Sum of exports and imports as a percentage of gross domestic product Percentage of manufactured products in exports Total merchandise Imports of capital goods Foreign direct investment Percentage of imports of ecologically sound capital goods Technical cooperation grants Debt to gross national product ratio Total official development assistance granted or received,as a percentage of gross national product Ratio of debt service to exports Ratio of net resource transfer to gross national product Expenditure on environmental protection as a percentage of gross domestic product Amount of new or additional financing for development sustainable |
| Evolution of consumption patterns | Resource consumption Energy use Waste generation Transport | Resource utilization intensity Contribution of resource-intensive industries to manufacturing value added Share of manufacturing value added in gross domestic product Proven mineral reserves Proven fossil fuel reserves Duration of proven energy reserves Consumption annual energy per capita Proportion of consumption of renewable energy resources Intensity of energy use Generation of industrial and municipal solid waste Generation of hazardous waste Generation of radioactive waste Recycling and reuse of waste Travel distance per capita by means of transport |
Environmental indicators
| Topic | Subtopic | Indicator |
| Atmosphere | Climate change Ozone layer Air quality | Greenhouse gas emissions Consumption of substances that deplete the ozone layer Concentrations of pollutants in ambient air in urban areas Emissions of sulfur oxides Emissions of nitrogen oxides Expenditures on measures to reduce air pollution |
| land | Forests Desertification Urbanization and land use planning | Area of protected forests as a percentage of total forest area Intensity of forest clearance Variation in forest area Percentage of forest area that is regulated Lands affected by desertification Population living below the poverty line in areas arid National monthly rainfall index Vegetation index obtained by remote sensing Areas of authorized and unauthorized urban settlements Changes in land use Changes in land status Decentralized management of natural resources at local level |
| Oceans, seas and coasts | Coastal zone Fisheries | Algae concentration in coastal waters Population growth in coastal areas Maximum allowable catch of the fishing sector |
| Mountains | Mountainous areas | Demographic evolution in mountainous areas Sustainable use of natural resources in mountainous areas Well-being of the population in mountainous areas |
| Sweet water | Water quantity Water quality | Annual extraction of groundwater and surface water Domestic water consumption per inhabitant Groundwater reserves Density of hydrological networks Concentration of fecal coliform bacteria in fresh water Biochemical oxygen demand in water bodies Treatment of wastewater Discharges of oil in Coastal waters Nitrogen and phosphorus discharges to coastal waters |
| Biodiversity | Ecosystems Species | Protected area as a percentage of the total area Threatened species as a percentage of the total native species |
| Waste | Household waste Hazardous waste Toxic products | Domestic waste disposal per inhabitant Waste management expenditures Municipal waste disposal Imports and exports of hazardous wastes Land area contaminated with hazardous waste Expenditures on hazardous waste treatment Acute poisonings by chemicals Number of chemicals banned or severely restricted |
| Biotechnology | Biotechnology | Research and development expenses in the field of biotechnology Existence of regulations or guidelines on biosafety |
Institutional Indicators
| Topic | Subtopic | Indicator |
| Institutional framework | Implementation of strategies for sustainable development International Cooperation | National sustainable development strategy Integrated ecological and economic accounting program Assigned environmental impact assessments National councils for sustainable development Ratification of global agreements Implementation of ratified global agreements |
| Institutional capacity | Communication and infrastructure Science and technology Citizen participation | Main telephone lines per hundred inhabitants Access to information National environmental statistics programs Potential scientists and engineers per million inhabitants Scientists and engineers engaged in research and development activities per million inhabitants Research and development expenses as a percentage of gross domestic product Representation of major groups in national councils for sustainable development Representatives of ethnic minorities and indigenous populations in national councils for sustainable development sustainable development Contribution of non-governmental organizations to sustainable development |
4.3.1.15 Sustainability Indicators for Companies
Increasingly, consumers and investors are demanding information on companies' processes, inputs, labor and environmental practices, as a way to evaluate them and pressure them to assume a responsible role within the entire business chain. Thus, this factor has become a guarantee of greater commitment and profitability.
The Dow Jones Sustainability Group Index (DJSGI) is a socially responsible investment index that recently emerged in the market. It ranks more than 300 companies in 23 different countries, which meet certain criteria of social and environmental responsibility. Its objective is to demonstrate the financial benefits derived from sustainable business behavior.
Despite the fact that some sectors have questioned the transparency of this index because it is mainly composed of companies with high levels of capitalization and high technology, it is a fact that today influences the investment decisions of more than 40 funds that use the DJSGI as an indicator of sustainability.
On the other hand, the Global Reporting Initiative (GRI) is a multisectoral non-profit organization based in Amsterdam, sponsored by the United Nations, the World Bank and private companies. The GRI defined a set of more than 60 quantitative indicators for companies to prepare their reports on sustainability or corporate social responsibility and communicate them to their audiences. While reporting on social and environmental performance has been a voluntary practice, everything indicates that sustainable reporting will become a mandatory requirement for companies. Sustainable reports help companies mitigate risks, protect their corporate brands and gain competitive advantages, since a "good corporate citizen" gains the recognition of national and international public opinion.
There are several international organizations that publish guides and methodologies to help companies achieve better reports on their sustainable management. One of them is the World Business Council for Sustainable Development, WBCSD, which for several years has been debating and developing corporate responsibility issues.
4.3.1.16 Strategies to achieve Sustainable Development
Sustainable development requires managing natural, human, social, economic and technological resources, in order to achieve a better quality of life for the population and, at the same time, ensure that current consumption patterns do not affect the well-being of generations future. Depending on the priorities assigned by governments, companies and the population as a whole, each country will apply its own strategies to achieve sustainable development.
Carrying out these strategies requires modernizing institutional management, especially in developing countries, with technical personnel, information systems, legal and administrative mechanisms, necessary to plan when rational incentives are insufficient (management benefits and control systems).
The State must:
· Address basic issues and start locally through decentralization of responsibilities, community engagement, and changing priorities;
· Apply adequate management of public property resources;
· Improve demand management for greater efficiency.
For their part, companies must:
· Encourage a deep organizational change that promotes new and better relationships between actors (entrepreneurs, workers, suppliers, community), thereby favoring a sustainable development that values the cultural, social and territorial diversity of the country;
· Promote environmental responsibility through the promotion of good practices and environmental self-regulation;
· Assume the environmental effects of organizational behaviors on people and the environment, as part of a process of continuous improvement.
Economic strategies are aimed at producing more with less. This means moving from quantitative growth to productive development based on efficiency, innovation, clean production and the practice of 3Rs (recovery, recycling, reuse). It also involves making qualitative changes in the investment pattern, both public, private and social, redirecting it towards sustainable projects with high social profitability. The economic scale and consumption must be consistent with the regenerative and assimilative capacities of the global systems that sustain life, for which it is necessary to set adequate prices for resources (scarce resources), incorporating the cost of increasing their supply (competitive markets, economic incentives).
Environmental strategies are focused on conserving genetic, species and ecosystem biodiversity, stopping the extinction and destruction of habitat; recover those ecosystems that are degraded; use farmland more efficiently; develop and implement strategies to prevent global warming and the destruction of the ozone layer; reduce the use of fossil fuels and replace them with other sources of energy; properly manage domestic and industrial waste.
Human strategies are focused on reducing the demographic explosion and reducing migration to the cities, promoting sustainable rural development; adopt measures that minimize the consequences of urbanization; generate policies for more equal access to basic resources, health and education programs; protect cultural diversity; stimulate citizen participation and combat absolute poverty. Likewise, it is necessary to change the population's consumption patterns to avoid excesses that cause over-pollution; reduce the growing disparity in wages; generate more sources of employment for consumption and local and regional markets.
Lastly, technological strategies aim to adopt more efficient and cleaner technologies, less intensive in the use of natural resources and energy consumption; to preserve traditional low-pollution technologies; to support government policies for the rapid adoption of improved technologies and instruments for actions that promote them.
4.3.2. CONCEPTUAL FRAMEWORK
ECOLOGICAL ACCOUNTING:
It consists of the compilation and structuring of statistical information on natural resources and / or the impacts on the components of the environment in an accounting framework. It is also known as Environmental Accounting, Green Accounting, Natural Resource Accounting, Environmental Accounting, and their equivalents in English: Green Accounting, Resource Accounting.
NATIONAL CONTABILITY
It is a macroeconomic measure. The term Environmental Accounting refers to the National Economy. For example: The term Environmental Accounting can be used in physical or monetary units according to the consumption of Natural Resources of the nation, whether renewable or non-renewable. In this context, Environmental Accounting has been called "Natural Resource Accounting".
FINANCIAL ACCOUNTING
Related to the preparation of financial statements that are based on the Financial Accounting Standards Board (FASB) and the Generally Accepted Accounting Principles (GAAP). Environmental Accounting in this context refers to the estimation and information of environmental responsibilities and costs from a financial point of view.
ADMINISTRATIVE ACCOUNTING
It is the process of identifying, gathering and analyzing information, mainly for internal purposes. It is aimed at the administration of costs, especially to take into account in administrative decisions in the field of production and others.
ECO-EFFICIENCY
We speak of environmental accounting as a series of instruments at the service of the ultimate objective of the company in the environmental field: Eco-efficiency.
Eco-efficiency consists of maximizing the value of the company at the same time that the company minimizes the use of resources and negative environmental impacts.
MEASURE IN ENVIRONMENTAL ACCOUNTING
It consists of obtaining relevant data. To do this, it is necessary to have previously defined the areas of environmental influence and value creation that must be studied, and the indicators to be used to obtain adequate information on each relevant aspect within each area.
EVALUATION IN ENVIRONMENTAL ACCOUNTING
It consists of the analysis and conversion of the data into useful information for decision-making, as well as the assessment and weighting of this information.
COMMUNICATION IN ENVIRONMENTAL ACCOUNTING
Such communication process consists of transmitting information about the company's environmental performance to external or internal stakeholders, based on the assessment that the management makes of the needs and interests of both the company and the company. of its different stakeholders.
ENVIRONMENTAL DECISIONS
They include all the policies, strategies, action plans and work instructions that the company management adopts to develop a specific environmental management in the company.
ENVIRONMENTAL ASPECTS
They are specific elements of the activities, products or services of the company that can interact (positively or negatively) with the environment.
ENVIRONMENTAL IMPACTS
They are defined as any change in the environment, whether adverse or beneficial, that is the result, in whole or in part, of the activities, products or services of the company.
ENVIRONMENTAL ACTION
They are the results of the management that the company carries out of its environmental aspects.
ENVIRONMENTAL INDICATOR
It is a specific expression that gives us information about the environmental performance of the company. Environmental indicators express useful and relevant information on the company's environmental performance and on its efforts to influence such performance.
ENVIRONMENTAL MANAGEMENT
Take steps to achieve the right to live in a pollution-free environment. It is the duty of the State to ensure that this right is not affected and to protect the preservation of nature. The law may establish specific restrictions on the exercise of certain rights or freedoms to protect the environment
ENVIRONMENT
The global system made up of natural and artificial elements of a physical, chemical or biological, sociocultural nature and their interactions, in permanent modification by human or natural action and that governs and conditions the existence and development of life in its multiple manifestations.
SUSTAINABLE DEVELOPMENT
It corresponds "to development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs." Important factors such as the economy, society and the environment, properly managed allow sustainable development.
CONTAMINANTS
Any element, compound, substance, chemical or biological derivative, energy, radiation, vibration, noise, or a combination of them, whose presence in the environment, at certain levels, concentrations or periods of time, may constitute a risk to the health of people, the quality of life of the population, the preservation of nature or the conservation of environmental heritage.
ENVIRONMENTAL POLICY
The organization's formal statement of its intentions and principles, in relation to its overall environmental performance, that provides a framework for action and for setting its environmental objectives and goals.
ECOLOGICAL DEBT
Ecological debt is called the asymmetry in the volumes of flows of natural resources and raw materials from underdeveloped countries and that are necessary to maintain economic processes and high levels of consumption in developed countries, without the global economy being capable to pay for the services provided by developing nations to ensure their supply of minerals, energy resources, wood, agricultural products and fisheries. For them, developed nations broaden their resource support base, extracting them from underdeveloped countries or polluting the environment of the latter, originating the so-called "ecological footprint."
THE ECONOMY OF NATURAL RESOURCES
It deals with the management of natural resources, both non-renewable and renewable, trying to resolve conflicts between alternative uses and with the aim of reaching the depletion pattern, in the first case, or sustainability in its use in the second.
THE ECONOMY OF THE ENVIRONMENT
It deals with issues related to the role of the environment as a receptor and assimilator of waste, that is, as a supporter of certain biotic and abiotic processes of recovery and regeneration of by-products derived from production and consumption processes.
4.4. JUSTIFICATION AND IMPORTANCE OF WORK
4.4.1. METHODOLOGICAL JUSTIFICATION
This work uses generally accepted scientific research methodology. Part of the identification of the problem, on this basis it formulates solution proposals and instruments through which said solution will be feasible. The generally accepted methodology has also allowed the definition of the type of research, level of research, applied methods, research design, the use of the population and sample for purposes of testing the hypothesis; the application of generally accepted techniques and instruments. All these elements will make it possible to obtain a final product in the best conditions.
4.4.2. THEORETICAL JUSTIFICATION
In recent years there has been a special sensitivity regarding the issue of caring for the natural environment, the environment; all this due to the problems arising from the waste produced by the industries in their production process, especially throughout this century, which has caused great natural losses and serious risks to the population. For this reason, worldwide environmental standards have been created that try to protect the environment, trying to minimize environmental pollution.
Therefore, both at macroeconomic levels, an interesting concept has been born to analyze from the point of view of our profession, this is that of Ecological Accounting. Although from the macroeconomic point of view it is a widely analyzed concept, at the microeconomic level it has not been sufficiently treated, only being found in developed countries and in some Latin American countries where this concept has begun to be taken into account, as a topic and a important area to consider and study.
Ecology and accounting have been related by virtue of environmental problems through the different ecosystems in the world, so the influence that ecology is exerting on the economy of companies is significant because its objective is to measure, record, analyze and make decisions about those economic events that affect the entity to provide relevant, trustworthy, reliable, timely, understandable, objective and complete information.
Therefore, the implementation of an ecological accounting model is a necessity because it allows us to record, quantify and report the damage caused to the environment and the necessary measures to avoid it and thereby achieve a sustainable development that promotes the need for improvements in the quality of human life and, at the same time, preserve the vitality and diversity of the earth. Its basis must be the improvement of the human condition and the conservation and productivity of nature.
4.4.3. PRACTICAL JUSTIFICATION
The Ecological Accounting model will contribute to obtain information that allows the community to know to what degree the activities of the companies will affect or benefit the social groups in their surrounding geographical environment. And it will facilitate the best management of resources and the creation of a preventive strategy; as well as it will allow obtaining indicators that allow determining the degree of responsibility of the companies regarding the environmental impact.
4.4.4. IMPORTANCE OF WORK
By implementing an ecological accounting model it will allow us to:
- Know whether or not the company complies with current environmental legislation Help managers in their decision-making process and in setting an environmental management policy and objectives Check the evolution of the company's environmental performance through time and identify the trends observed Detect the areas of the company that need special attention (critical areas) and significant environmental aspects In the case of companies with an already established environmental policy, find out if the environmental objectives have been met set by the company Identify opportunities for better management of environmental aspects Identify strategic opportunities: How the company can obtain competitive advantages thanks to concrete improvements in environmental management.What are the improvements that add value to the company Obtain specific information to deal with requests from specific stakeholders.
V. OBJECTIVES
5.1. OVERALL OBJECTIVE
Establish an ecological accounting model for the facilitation of sustainable development.
5.2. SPECIFIC OBJECTIVES
- Establish an ecological accounting model for measuring variations in environmental quality Establish an ecological accounting model that allows the valuation of natural areas and landscape, due to the effects of pollution and damage to natural resources Establish policies for business environmental behavior Design a short, medium and long term environmental plan or strategy that includes cost reduction and revenue increases that lead to business motivation to reduce environmental impacts.
SAW. HYPOTHESIS FORMULATION
6.1. MAIN HYPOTHESIS
If an accounting model is properly implemented; then sustainable development will be facilitated.
6.2. SPECIFIC HYPOTHESES
- The implementation of a suitable ecological accounting model means that the information produced allows the community to know to what extent the activities of the companies affect or benefit the social groups in their surrounding geographical environment.
- The implementation of a suitable ecological accounting model allows the evaluation and control of the environmental impact exerted by companies on the community from a socio-economic point of view.
- The implementation of a suitable ecological accounting model facilitates the better management of resources and the creation of a preventive strategy.
- The implementation of a suitable ecological accounting model allows auditors to determine the degree of responsibility of companies regarding environmental impact.
- VARIABLES AND INDICATORS
| VARIABLES AND INDICATORS |
| VARIABLE |
| INDEPENDENT: X |
| X = ECOLOGICAL ACCOUNTING MODEL |
| INDICATORS: |
| X.1. INFORMATION PRODUCED |
| X.2. IMPLEMENTATION OF AN ECOLOGICAL ACCOUNTING MODEL |
| X.3. IMPLEMENTATION OF AN ECOLOGICAL ACCOUNTING MODEL |
| X.4. IMPLEMENTATION OF AN ECOLOGICAL ACCOUNTING MODEL |
| VARIABLE |
| DEPENDENT: AND |
| Y = SUSTAINABLE DEVELOPMENT |
| INDICATORS: |
| Y.1. EXTENT TO WHICH THE ACTIVITIES AFFECT OR BENEFIT THE SOCIAL GROUPS |
| Y.2. ASSESS AND CONTROL THE ENVIRONMENTAL IMPACT |
| Y.3. RESOURCE MANAGEMENT AND PREVENTIVE STRATEGY |
| Y.4. DEGREE OF RESPONSIBILITY OF THE COMPANIES |
VII. METHODOLOGY
7.1. KIND OF INVESTIGATION
This work will be of the application type, to the extent that the ecological accounting model is applied by the Companies to facilitate sustainable development.
7.2. INVESTIGATION LEVEL
The research to be carried out will be of the descriptive-explanatory level, since the ecological accounting model will be described and then it will be explained how it serves to facilitate sustainable development.
7.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- All aspects of the ecological accounting model and the facilitation of sustainable development will be specified.
2) Inductive.- To infer the information of the sample in the population and determine the conclusions that the investigation merits. The application of the ecological accounting model and the facilitation of sustainable development will be inferred.
7.4 DESIGN OF THE INVESTIGATION
Design is the plan or strategy that will be developed to obtain the information required in the investigation. The design to be applied will be Non-Experimental, Transectional or transversal, Descriptive, Correlational-causal.
Non-Experimental design is defined as research that will be conducted without deliberately manipulating the variables. In this design, phenomena are observed as they occur in their natural context, and then analyzed.
The transverse or cross-sectional research design to be applied consists of data collection. Its purpose is to describe the variables and analyze their incidence and interrelation at a given moment.
The descriptive transectional design that will be applied in the work, aims to investigate the incidence and the values in which the research variables are manifested.
The correlative-causal Transectional research design to be applied will serve to relate two or more categories, concepts or variables at a given time. It will also be descriptions, but not of categories, concepts, objects or individual variables, but of their relationships, be these purely correlational or causal relationships. Through this type of design the elements of the investigation are associated.
7.4. POPULATION OF THE INVESTIGATION
The population will be made up of the Mining Companies located in the Cajamarca Region.
7.5. INVESTIGATION SAMPLE
At the discretion of the researcher, the sample is made up of the three Mining Companies of the Cajamarca Region (Yanacocha, Goldfield and Minasconga)
7.6. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Interviews.- This technique will be applied to administrators, managers and bosses, in order to gather information about the investigation.
2) Surveys.- It will be applied to workers and personnel of other entities, in order to gather information on the investigation.
3) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
7.7. DATA COLLECTION INSTRUMENTS
The instruments that will be used in the investigation are the following:
1) Interview guide.- This instrument will serve as a roadmap for the development of the interview.
2) Survey questionnaire.- This instrument will be applied to carry out the survey.
3) Documentary analysis guide.- This instrument will be useful to record information from standards, books, magazines, the Internet and other sources.
7.8. ANALYSIS TECHNIQUES
The following techniques will be applied:
1) Document analysis.- This technique will allow to know, understand, analyze and interpret each of the standards, magazines, texts, books, Internet articles and other documentary sources.
2) Inquiry.- This technique will facilitate the availability of qualitative and quantitative data of a certain level of reasonableness.
3) Data reconciliation.- The data of some authors will be reconciled with other sources, so that they are taken into account.
4) Tabulation of tables with quantities and percentages.- The quantitative information will be arranged in tables that indicate concepts, quantities, percentages and other useful details for the investigation.
5) Understanding graphics.- Graphics will be used to present information and to understand the evolution of information between periods, between elements and other aspects.
6) Others.- The use of instruments, techniques, methods and other elements is not limiting, it is merely referential; therefore, as necessary, other types will be used.
7.9. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
1) Ordering and classification.- This technique will be applied to treat qualitative and quantitative information in an orderly manner, in order to interpret it and get the most out of it.
2) Manual registration.- This technique will be applied to enter the information from the different sources.
3) Computerized process with Excel.- To determine various mathematical and statistical calculations useful for research.
4) Computerized process with SPSS.- To enter, process and analyze company data and determine average, association and other indicators.
VIII. SCHEDULE
| ACTIVITIES | OCT | NOV | DEC | JAN | FEB | SEA | APR |
| THESIS PLAN: | |||||||
| Collection of
Data |
X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Recopilation of
Data |
X | X | X | X | X | ||
| Organization of
information |
X | X | |||||
| Process of
information |
X | X | |||||
| Drafting of the
Thesis |
X | X | |||||
| Presentation | X | ||||||
| Lift | X | ||||||
| APPROVAL | X |
IX. BUDGET
| ITEMS | QTY | UNIT | UNIT PRICE. | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 1,720.00 | ||||
| Goods | two | Thousand | 25 | 50.00 | |
| Pencils | 5 | Dozens | 10 | 50.00 | |
| Computer ink | 10 | Units | 30 | 300.00 | |
| Floppy | 3 | Dozen | twenty | 60.00 | |
| CD | one | Dozen | 60 | 60.00 | |
| Other assets | 1, 200.00 | ||||
| II. SERVICES | 4,480.00 | ||||
| Specialized advice | 1,500.00 | ||||
| Secretarial support | 1,500.00 | ||||
| Mobility | 300.00 | ||||
| Viaticals | 500.00 | ||||
| Telephone | 200.00 | ||||
| Impressions | 180.00 | ||||
| Photocopies | 100.00 | ||||
| Various | 200.00 | ||||
| TOTAL | 6,200.00 | ||||
X. BIBLIOGRAPHIC REFERENCES
- Tua Pereda, Jorge. "International accounting and auditing standards on the impact of the environment on financial information." Azqueta Oyarzun, diego. "Introduction to environmental economics", Spain: Editorial MacGraw Hill, 2002.
· Bravo Manuel; Coronado, Mario; "The Environmental Problem Dilemma or Opportunity for the Company" Seminar of the Audit career, Universidad de Concepción, 1997.
· Castillo, Marcelo; "Law on the Bases of the Environment and its Instruments for Environmental Management", Article published in the magazine "Ambiente y Desarrollo", June 1994.
· Jetter, Ina; «Environmental Accounting: Opportunity or Obligation? o The New Accounting Literature: What we have to tell », Art. Published in the magazine« Contabilidad y Auditoría », nº 32, Santiago de Chile, p.71-78.
· Carlos Eduardo Hernández Celis: "Appreciations on the national environmental accounts." Ecological Economics - November 2003
· Roberto Quiroz, University of Antofagasta. "Notes on Environmental Management".
· Dr. Luis Ortiz, J. Luis Martínez, Pedro Rey. "Environmental Management Manual", Vigo July 30, 1996.
· Ángel Paniagua; Eduardo Moyano: "Environment, Sustainable Development and Sustainability Scales"
· Xavier Labandeira; Carmelo León: Environmental Economy ”Pearson Educación, SA. Madrid, 2007.
· Geisse G., Guillermo (2001). "Let's agree". In: Environment and Development Magazine. Vol. XVII, No. 3, September 2001. CIPMA.
· Basic concepts on environment and sustainable development. Educate for the environment collection. Manual for the teacher. INET / GTZ project. Buenos Aires, July 2003.
Websites:
What do we understand by sustainable development?
Sustainable development indicators
sustainabledevelopment.un.org/
Indicators of the economic aspects of sustainable development.
sustainabledevelopment.un.org/natlinfo/indicators/indisd/spanish/economic.htm.
Indicators of the environmental aspects of sustainable development.
sustainabledevelopment.un.org/natlinfo/indicators/indisd/spanish/ambienta.htm.
Indicators of the institutional aspects of sustainable development.
sustainabledevelopment.un.org/natlinfo/indicators/indisd/spanish/instituc.htm
National Commission of the Environment. Incentive for Environmental Responsibility in Organizations.
ANNEX No.1: CONSISTENCY MATRIX
"THE MODEL OF ECOLOGICAL ACCOUNTING AND SUSTAINABLE DEVELOPMENT"
| PROBLEMS | OBJECTIVES | HYPOTHESIS | VARIABLES AND INDICATORS |
| MAIN PROBLEM:
How to implement an ecological accounting model and the facilitation of sustainable development? SECONDARY PROBLEMS: 1. Will the implementation of an ecological accounting model mean that the information produced will allow the community to know to what extent the activities of the companies will affect or benefit the social groups in their surrounding geographical environment? 2. Will the implementation of an ecological accounting model allow the evaluation and control of the environmental impact exerted by companies on the community from a socio-economic point of view? 3. Will the implementation of an ecological accounting model facilitate the better management of resources and the creation of a preventive strategy? 4. Will the implementation of an ecological accounting model allow auditors to determine the degree of responsibility of companies regarding environmental impact? |
OVERALL OBJECTIVE
Establish an ecological accounting model for the facilitation of sustainable development. SPECIFIC OBJECTIVES 1. Establish an ecological accounting model for measuring variations in environmental quality. 2. Establish an ecological accounting model that allows the valuation of natural areas and landscape, due to the effects of pollution and damage to natural resources. 3. Establish policies for business environmental behavior. 4. Design a short, medium and long-term environmental plan or strategy that includes cost reduction and income increases that lead to business motivation to reduce environmental impacts. |
MAIN HYPOTHESIS
If an accounting model is properly implemented; then sustainable development will be facilitated. SPECIFIC HYPOTHESES 1. The implementation of a suitable ecological accounting model means that the information produced allows the community to know to what degree the activities of the companies affect or benefit the social groups of their surrounding geographical environment. 2. The implementation of a suitable ecological accounting model allows the evaluation and control of the environmental impact exerted by companies on the community from a socio-economic point of view. 3. The implementation of a suitable ecological accounting model facilitates the better management of resources and the creation of a preventive strategy. 4. The implementation of a suitable ecological accounting model allows auditors to determine the degree of responsibility of companies regarding environmental impact. |
INDEPENDENT VARIABLE
X = ECOLOGICAL ACCOUNTING MODEL INDICATORS: X.1. Produced Information X.2. Implementation of an Ecological Accounting Model X.3. Implementation of an Ecological Accounting Model X.4. Implementation of an Ecological Accounting Model DEPENDENT VARIABLE Y = SUSTAINABLE DEVELOPMENT INDICATORS: Y.1. Degree to which activities affect or benefit social groups Y.2. Assess and control the Environmental Impact Y.3. Management of resources and preventive strategy. Y.4. Degree of responsibility of companies. |
