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Indicadores de ecoeficiencia y estrategias de sostenibilidad en la industria manufacturera colombiana: un estudio exploratorio con enfoque en contabilidad ambiental
Eco-Efficiency Indicators And Sustainability Strategies In The Colombian Manufacturing Industry: An Exploratory Study With A Focus On Environmental Accounting
Indicadores de ecoeficiência e estratégias de sustentabilidade na indústria manufatureira colombiana: um estudo exploratório com foco em contabilidade ambiental
DOI:
https://doi.org/10.15446/innovar.v34n94.116814Palabras clave:
contabilidad ambiental, ecoeficiencia, estándares de sostenibilidad ISSB, estrategia, industria manufacturera (es)Environmental accounting, eco-efficiency, ISSB sustainability standards, strategy, manufacturing industry (en)
contabilidade ambiental, ecoeficiência, estândares de sustentabilidade ISSB, estratégia, indústria manufatureira (pt)
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El presente estudio examina las estrategias de sostenibilidad de la industria manufacturera colombiana, enfocándose en indicadores de ecoeficiencia y su vínculo con la contabilidad ambiental. Mediante una investigación no paramétrica, se estudiaron siete indicadores de ecoeficiencia en nueve sectores industriales, basándose en datos de la Encuesta Ambiental Industrial (eai) y la Encuesta Anual Manufacturera (eam) del dane (2020). Se compararon los indicadores entre empresas con y sin planes de gestión y seguimiento ambiental en recursos como agua, energía y residuos. Los hallazgos revelan diferencias significativas en los indicadores según el sector y los grupos de empresas. De los nueve sectores evaluados y los siete indicadores de ecoeficiencia examinados, cuatro sectores se mostraron significativos en los indicadores de ecoeficiencia asociados al agua; siete en los correspondientes a energía, y dos en los relativos a residuos. Al contrastar estos datos con los estándares de sostenibilidad del issb, se evidencia que la información ambiental reportada varía según el sector, y aún existen brechas importantes de información por revelar. En conclusión, la combinación de estrategias, indicadores de ecoeficiencia y contabilidad ambiental puede mejorar la comparabilidad de la información de sostenibilidad, orientando a los decisores a llevar sus recursos a empresas con verdadero enfoque ambiental.
This study examines the sustainability strategies of the Colombian manufacturing industry, focusing on eco-efficiency indicators and their connection to environmental accounting. Through a non-parametric investigation, seven eco-efficiency indicators were analyzed across nine industrial sectors, utilizing data from the Industrial Environmental Survey (eai) and the Annual Manufacturing Survey (eam) conducted by dane (2020). The indicators were compared between companies with and without environmental management and monitoring plans concerning resources such as water, energy, and waste. The findings reveal significant differences in the indicators based on sector and company groups. Of the nine sectors evaluated and the seven eco-efficiency indicators examined, four sectors demonstrated significance in the water-related eco-efficiency indicators; seven in those related to energy; and two in those associated with waste. When contrasting these data with the issb sustainability standards, it is evident that the reported environmental information varies by sector, and significant information gaps remain to be disclosed. In conclusion, the integration of strategies, eco-efficiency indicators, and environmental accounting can enhance the comparability of sustainability information, guiding decision-makers to allocate their resources toward companies with a genuine environmental focus.
This study examines the sustainability strategies of the Colombian manufacturing industry, focusing on eco-efficiency indicators and their connection to environmental accounting. Through a non-parametric investigation, seven eco-efficiency indicators were analyzed across nine industrial sectors, utilizing data from the Industrial Environmental Survey (EAI) and the Annual Manufacturing Survey (EAM) conducted by DANE (2020). The indicators were compared between companies with and without environmental management and monitoring plans concerning resources such as water, energy, and waste. The findings reveal significant differences in the indicators based on sector and company groups. Of the nine sectors evaluated and the seven eco-efficiency indicators examined, four sectors demonstrated significance in the water-related eco-efficiency indicators; seven in those related to energy; and two in those associated with waste. When contrasting these data with the ISSB sustainability standards, it is evident that the reported environmental information varies by sector, and significant information gaps remain to be disclosed. In conclusion, the integration of strategies, eco-efficiency indicators, and environmental accounting can enhance the comparability of sustainability information, guiding decision-makers to allocate their resources toward companies with a genuine environmental focus.
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1. Isabel Abínzano, Lucas Ayres Barreira de Campos Barros, Zuray Melgarejo, Paula Andrea Navarro Pérez, Mary Analí Vera-Colina. (2024). Nota editorial – Número especial “Decisiones financieras empresariales en países emergentes”. Innovar, 34(94), p.e116823. https://doi.org/10.15446/innovar.v34n94.116823.
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